CHAPTER NO.1 SOLUTION

CASH BOOK

Date	Receipts / Debit Side	Amount	Payments / Credit Side	Amount
01/04/2026	CASH IN HAND	100000	PUNJAB & SIND BANK A/CTO CH. NO. 123462	20000
	MOHAN LAL A/CBY CH. NO. 123462	20000	STATE BANK OF PATIALA A/CTO CH. NO. 123463	20000
	RAM LAL A/CBY CH. NO. 123463	20000	PURCHASE A/CTO BILL NO.	50000
	RADHA MOHAN & COMTO BILL NO	50000	SALARY A/CTO CH. NO. 12348	10500
	HDFC BANK A/CBY CH. NO.12348	10500	FREIGHT & OCTROI A/CTO CASH PAID	1500
	MOHAN LAL(P) A/CBY CASH RECEIVED	15000	COMPUTER A/CTO C.M. NO. 123456	20000
			AMAR STEELS A/CTO CASH PAID	5000
			MEHTA TRADING CO.TO CASH PAID	5000
			RUBY TRADING CO.TO CASH PAID	2000
			SAHOTA TRADING CO.TO CASH PAID	5000
	Total	215500	Total	139000
			CASH IN HAND	76500
	Grand Total	215500	Grand Total	215500
02/04/2026	CASH IN HAND	76500	MR. BANSAL A/CTO BILL NO.	50000
	SALE A/CBY BILL NO	50000	RADHEY MOHAN A/CTO CH. NO. 12349	50000
	HDFC BANK A/CBY CH. NO. 12349	50000	PRINTING & STATIONARY A/CTO CASH PAID	1500
	SALES A/CBY C.M NO. 980769	40000
	BANK OF PUNJAB A/CBY CASH WITHDRAW	10000
	Total	226500	Total	101500
			CASH IN HAND	125000
	Grand Total	226500	Grand Total	226500
03/04/2026	CASH IN HAND	125000	STATE BANK OF PATIALA A/CTO CH. NO.	50000
	GUPTA STEELS A/CBY CASH RECEIVEDBY DISCOUNT	10500	PUNJAB AGRI CO-OP BANK A/CTO CASH PAID	10000
	BANK OF PUNJAB A/CBY CH. NO.	50000	INTEREST A/CTO CASH PAID	1250
			DISCOUNT A/CTO DISCOUNT	500
			STATE BANK OF PATIALA A/CTO CASH DEPOSITED	10000
	Total	185500	Total	71750
			CASH IN HAND	113750
	Grand Total	185500	Grand Total	185500
04/04/2026	CASH IN HAND	113750	STATE BANK OF PATIALA A/CTO CH NO. 53489	10000
	NABHA STEELS A/CBY CH NO. 53489	10500	NABHA STEELS A/CTO CH NO. 53489	500
	MR.BANSAL A/CBY CASH RECEIVED	15000	RAM LAL A/CTO CASH PAID FOR LIC	10000
	BANK OF PUNJAB A/CBY CHEQUE NO.	4000	ADVERTISEMENT A/CTO CHEQUE NO.	4000
	Total	143250	Total	24500
			CASH IN HAND	118750
	Grand Total	143250	Grand Total	143250
05/04/2026	CASH IN HAND	118750	STATIONERY A/CTO BILL NO 230	3000
	KAPOOR BOOK DEPORT A/CBY BILL NO.230	3000	REPAIR TO PLANT & MACHINERY A/CTO CASH PAID	10000
	STATE BANK OF PATIALA A/CBY CASH WITH DRAW	2000	SOHANA STEELS A/CTO CASH PAID	5000
	SALE A/CBY BILL NO.5	4000	SHAM MOHAN & CO. A/CTO BILL NO.5	4000
	SALE A/CBY CM.NO.4	30000
	Total	157750	Total	22000
			CASH IN HAND	135750
	Grand Total	157750	Grand Total	157750
06/04/2026	CASH IN HAND	135750	KAPOOR BOOK DEPOTTO CASH PAIDTO DISCOUNT RECEIVED	3000
	DISCOUNT A/CBY DISCOUNT RECEIVED	100	PURCHASE A/CTO BILL NO. 5	10000
	MEHTA TRADING CO.BY BILL NO. 5	10000	ENTERTAINMENT EXP. A/CTO CASH PAID	400
	Total	145850	Total	13400
			CASH IN HAND	132450
	Grand Total	145850	Grand Total	145850
07/04/2026	CASH IN HAND	132450	COMPUTER A/CTO BILL NO.6	20000
	UNIVERSAL COMPUTER A/CBY BILL NO. 6	20000	UNIVERSAL COMPUTER A/CTO CASH PAID	2000
			SOHAN LAL A/CTO CASH PAID	2000
			ELECTRIC BILL A/CTO CASH PAID	5000
			TELEPHONE EXP. A/CTO CASH PAID	6000
	Total	152450	Total	35000
			CASH IN HAND	117450
	Grand Total	152450	Grand Total	152450
08/04/2026	CASH IN HAND	117450	PURCHASES A/CTO BILL NO.	10000
	SOHANA STEELS A/CBY BILL NO.	10000	FREIGHT & OCTROI A/CTO CASH PAID	200
	SALES A/CBY BILL NO.	20000	NABHA STEELS A/CTO BILL NO.TO CASH FOR FREIGHT	24000
	UNIVERSAL BOOK DEPOT A/CBY BILL NO.	4000	LEGAL EXP. A/CTO CASH PAID	2000
			REPAIR TO COMPUTER A/CTO CASH PAID	2000
			STATIONARY A/CTO BILL NO.	4000
	Total	151450	Total	42200
			CASH IN HAND	109250
	Grand Total	151450	Grand Total	151450
09/04/2026	CASH IN HAND	109250	PURCHASES A/CTO BILL NO.	12000
	RUBY & CO.BY BILL NO.	12000	STATE BANK OF PATIALA A/CTO CH. NO. 15689	4500
	BANK OF PUNJAB A/CBY CH. NO. 15689	5000	BANK CHARGES A/CTO CH. NO. 15689	500
			RAM LAL A/CTO CASH WITHDRAW	500
	Total	126250	Total	17500
			CASH IN HAND	108750
	Grand Total	126250	Grand Total	126250
10/04/2026	CASH IN HAND	108750	CALCULATOR A/CTO CASH PAID	450
			FURNITURE & FITTING A/CTO CASH PAID	4200
			REPAIR TO COMPUTERTO CASH PAID	200
			UNIVERSAL BOOK DEPOT A/CTO CASH PAID	4000
	Total	108750	Total	8850
			CASH IN HAND	99900
	Grand Total	108750	Grand Total	108750