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Double Entry Book Keeping Ts Grewal 2019 Solutions for Class 11 Commerce Accountancy Chapter 7 Special Purpose Books I Cash Book are provided here with simple step-by-step explanations. These solutions for Special Purpose Books I Cash Book are extremely popular among Class 11 Commerce students for Accountancy Special Purpose Books I Cash Book Solutions come handy for quickly completing your homework and preparing for exams. All questions and answers from the Double Entry Book Keeping Ts Grewal 2019 Book of Class 11 Commerce Accountancy Chapter 7 are provided here for you for free. You will also love the ad-free experience on Meritnation’s Double Entry Book Keeping Ts Grewal 2019 Solutions. All Double Entry Book Keeping Ts Grewal 2019 Solutions for class Class 11 Commerce Accountancy are prepared by experts and are 100% accurate.

Page No 10.40:

Question 1:

Enter the following transactions of Ripinder, Delhi in a Single Column Cash Book and balance it:

       
2019   ₹
Jan. 1 Ripinder started business with capital 2,00,000
Jan. 2 Purchased furniture for cash 50,000
Jan. 3 Purchased goods for cash 30,000
Jan. 5 Paid freight 500
Jan. 7 Sold goods for cash 28,000
Jan. 10 Paid to Ramesh 20,000
Jan. 15 Sold goods for cash 10,000
Jan. 20 Paid wages 10,000
Jan. 25 Purchased goods from Raj on credit 20,000
Jan. 31 Paid rent by Cheque 5,000

Answer:

Cash Book
Dr.  
Cr.
Date
Particulars
L.F.
Cash
(₹)
Date
Particulars
L.F.
Cash
(₹)
2019
  
 
 
2019
  
 
 
Jan 01
 Capital A/c
 
2,00,000
Jan 02
 Furniture A/c
 
50,000
Jan 07
 Sales A/c
 
28,000
Jan 03
 Purchases A/c
 
30,000
Jan 15
 Sales A/c
 
10,000
Jan 05
 Freight A/c
 
500
 
  
 
 
Jan 10
 Ramesh A/c
 
20,000
 
  
 
 
Jan 20
 Wages A/c
 
10,000
 
  
 
 
Jan 31
 Balance c/d
 
1,27,500
 
  
 
2,38,000
 
  
 
2,38,000
   
 
 
 
  
 
 

Page No 10.40:

Question 2:

Prepare Simple Cash Book from the following transactions of Suresh, Delhi:

 
2019   ₹ 2019   ₹
April 1 Suresh commenced business with cash 80,000 April 17 Paid for stationery 200
April 3 He bought goods 50,000 April 18 Paid for office furniture 3,000
April 5 Sold goods for Cash 40,000 April 21 Received from Mr. Kailash Chand 6,800
April 6 Received cash from Mr. Manohar 3,600 April 22 Paid for advertising 1,008
April 9 Paid into Bank 30,000 April 25 Purchased postage stamps 80
April 13 Paid cash to Harikrishan 2,150 April 28 Paid Rent 1,120
      April 30 Paid electricity charges 150

Answer:

Books of Mr. Ram Gopal of Delhi
Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Amount
(₹)
Date
Particulars
L.F.
Amount
(₹)
2019
  
 
  
2019
  
 
  
April 01
Capital
 
80,000
April 03
Purchases
 
50,000
April 05
Sales
 
40,000
April 09
Bank
 
30,000
April 06
Mr. Manohar Lal
 
3,600
April 13
Hari Krishan
 
2,150
April 21 Mr. Kailash Chand   6,800
April 17
Stationery
 
200
 
 
 
 
April 18
Office Furniture
 
3,000
 
 
 
 
April 22
Advertising
 
1,008
 
 
 
 
April 25
Postage Stamps
 
80
 
 
 
 
April 28
Rent
 
1,120
 
 
 
 
April 30
Electricity Charges
 
150
 
 
 
 
April 30
Balance c/d
 
42,692
 
 
 
1,30,400
 
 
 
1,30,400
 
 
 
 
 
 
 
 

Page No 10.40:

Question 3:

Prepare Simple Cash book of Gopal of Amritsar from the following transactions:​
 

2019   ₹
April 1 Gopal commenced business introducing cash ₹ 60,000 and ₹ 1,50,000 by taking a loan from the Allahabad Bank.  
April 4 Purchased following assets for business: Computer ₹ 16,000; Furniture ₹ 18,500 and Machinery ₹ 32,000 plus CGST and SGST @ 6% each, paid by cheque.  
April 6 Purchased goods of ₹ 40,000 plus CGST and SGST @ 6% each from Bhushan, Amritsar, half of the value paid in cash.  
April 8 Paid wages for installation of Machinery 4,000
April 12 Computer repair charges ₹ 1,900 paid along with CGST and SGST @ 6% each  
April 15 Paid wages 15,000
  Purchased Postage Stamps 150
  Paid for stationery of ₹ 2,700 along with CGST and SGST @ 6% each  
April 19 Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit of 25% and allowed him Trade Discount of 5%. Charged CGST and SGST @ 6% each  
April 24 Payment to carpenter for repairs to personal furniture 350
April 26 Paid for medical expenses of Smt. Gopal 1,800
April 30 Paid for shop rent ₹ 2,000 along with CGST and SGST @ 6% each.  

Answer:

Cash Book
Dr.  
Cr.
Date
Particulars
L.F.
Cash
(₹)
Date
Particulars
L.F.
Cash
(₹)
2019
  
 
 
2019
  
 
 
Apr 01
 Capital A/c
 
60,000
Apr 06
 Purchases A/c
 
20,000
Apr 19
 Sales A/c
 
23,750
Apr 06
 Input CGST A/c
 
1,200
Apr 19
 Output CGST A/c
 
1,425
Apr 06
 Input SGST A/c
 
1,200
Apr 19
 Output SGST A/c
 
1,425
Apr 08
 Machinery A/c
 
4,000
 
  
 
 
Apr 12
 Repairs A/c
 
1,900
 
  
 
 
Apr 12
 Input CGST A/c
 
114
 
  
 
 
Apr 12
 Input SGST A/c
 
114
 
  
 
 
Apr 15
 Wages A/c
 
15,000
 
  
 
 
Apr 15
 Postage A/c
 
150
 
  
 
 
Apr 15
 Stationery A/c
 
2,700
 
  
 
 
Apr 15
 Input CGST A/c
 
162
 
  
 
 
Apr 15
 Input SGST A/c
 
162
 
  
 
 
Apr 24
 Drawings A/c
 
350
 
  
 
 
Apr 26
 Drawings A/c
 
1,800
 
  
 
 
Apr 30
 Rent A/c
 
2,000
 
  
 
 
Apr 30
 Input CGST A/c
 
120
 
  
 
 
Apr 30
 Input SGST A/c
 
120
 
  
 
 
Apr 30
 Balance c/d
 
35,508
 
  
 
86,600
 
  
 
86,600
   
 
 
 
  
 
 



Page No 10.41:

Question 4:

Prepare Simple Cash Book from the following transactions of Simran, Delhi:

 
2019   ₹ 2019   ₹
March 1 Simran commenced business with cash 65,000 March 17 Paid for miscellaneous expenses 450
March 3 Bought goods for cash, CGST and SGST paid @ 6% cash
6,850		 March 19 Received cash from Mr. Trilok Chand
4,850
March 4 Paid cash to Mr. Mohan 950 March 22 Purchased goods, CGST and
SGST paid @ 6% each
2,500
March 6 Deposited in Bank 40,000 March 22 Paid Salary 4,000
March 6 Paid for office furniture in cash,
CGST and SGST paid @ 6% each		 4,650 March 25 Paid rent, CGST and SGST
paid @ 6% each 
900
March 9 Sold goods for cash charged
CGST and SGST @ 6% each
30,000
March 28
Paid electricity bill
350
March 12 Paid wages in cash 1,200 March 29 Paid for advertising, CGST
and SGST paid @ 6% each
400
March 13 Paid for Stationery, CGST and
SGST paid @ 6% each		 400
March 31
Paid into bank
25,000
March 15 Sold goods for cash, charged
CGST and SGST @ 6% each
25,000		      
           

Answer:

Books of Ganesh Lal
Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Amount
(₹)
Date
Particulars
L.F.
Amount
(₹)
2019
  
 
  
2019
  
 
  
Mar.01
 Capital
 
65,000
Mar.03
 Purchases
 
6,850
Mar.09 Sales   30,000 Mar.03 Input CGST   411
Mar.09 Output CGST   1,800 Mar.03 Input SGST   411
Mar.09
 Output CGST
 
1,800
Mar.04
 Mr. Mohan
 
950
Mar.15
 Sales
 
25,000
Mar.06
 Bank
 
40,000
Mar.15
 Output CGST
 
1,500
Mar.06
 Office Furniture
 
4,650
Mar.15 Output CGST   1,500 Mar.06 Input CGST   279
Mar.19 Mr. Trilok Chand   4,850 Mar.06 Input SGST   279
   
 
 
Mar.12
 Wages
 
1,200
   
 
 
Mar.13
 Stationery
 
400
        Mar.13 Input CGST   24
        Mar.13 Input SGST   24
   
 
 
Mar.17
 Miscellaneous Expenses
 
450
   
 
 
Mar.22
 Purchases
 
2,500
        Mar.22 Input CGST   150
        Mar.22 Input SGST   150
   
 
 
Mar.22
 Salary
 
4,000
   
 
 
Mar.25
 Rent
 
900
        Mar.25 Input CGST   54
        Mar.25 Input SGST   54
   
 
 
Mar.28
 Electricity Bill
 
350
   
 
 
Mar.29
 Advertising
 
400
        Mar.29 Input CGST   24
        Mar.29 Input SGST   24
   
 
 
Mar.31
 Bank
 
25,000
   
 
 
Mar.31
 Balance c/d
 
41,916
   
 
1,31,450
 
  
 
1,31,450
   
 
 
  
 
  
 

Page No 10.41:

Question 5:

From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

       
2019   ₹
April 1 Cash in Hand 6,400
April 3 Received Cash from Anupama 1,00,000
April 4  Paid into Bank 80,000
April 5  Received from Bhumika as commission ₹ 6,000 plus CGST and SGST @ 6% each  
April 6 Paid Wages 30,000
April 7 Withdrawn from Bank for expenses 30,000
April 8 Purchased goods from Ashok on credit of ₹ 10,000 plus CGST and SGST @ 6% each  
April 9 Cash sales of ₹ 10,000 charged CGST and SGST @ 6% each  
April 11 Drew Cash for domestic purposes 10,000
April 12 Purchased furniture for ₹ 4,000 plus CGST and SGST @ 6% each  
April 13 Paid to Ruma 1,200
April 14 Paid to Ganguly Brothers for office fan ₹ 1,500 plus CGST and SGST @ 6% each  
April 15 Paid own life insurance premium from office cash 800
April 16 Purchased stationery ₹ 1,000 plus CGST and SGST @ 6% each  
April 17 Paid office expenses 500
April 18  Remitted to Raman 900
April 19 Paid electricity charges 100
April 20 Received interest from Gupta &Co. 500
April 30 Deposited all cash into bank in excess of 2,000

Answer:

Cash Book
Dr.  
Cr.
Date
Particulars
L.F.
Cash
(₹)
Date
Particulars
L.F.
Cash
(₹)
2019
  
 
 
2019
  
 
 
Apr 01
 Balance b/d
 
6,400
Apr 04
 Bank A/c
 
80,000
Apr 03
 Anupama A/c
 
1,00,000
Apr 06
 Wages A/c
 
30,000
Apr 05
 Commission A/c
 
6,000
Apr 11
 Drawings A/c
 
10,000
Apr 05
 Output CGST A/c
 
360
Apr 12
 Furniture A/c
 
4,000
Apr 05
 Output SGST A/c
 
360
Apr 12
 Input CGST A/c
 
240
Apr 07
 Bank A/c
 
30,000
Apr 12
 Input SGST A/c
 
240
Apr 09
 Sales A/c
 
10,000
Apr 13
 Rama A/c
 
1,200
Apr 09
 Output CGST A/c
 
600
Apr 14
 Office Fan A/c
 
1,500
Apr 09
 Output SGST A/c
 
600
Apr 14
 Input CGST A/c
 
90
Apr 20
 Interest A/c
 
500
Apr 14
 Input SGST A/c
 
90
 
  
 
 
Apr 15
 Drawings A/c
 
800
 
  
 
 
Apr 16
 Stationery A/c
 
1,000
 
  
 
 
Apr 16
 Input CGST A/c
 
60
 
  
 
 
Apr 16
 Input SGST A/c
 
60
 
  
 
 
Apr 17
 Office Expenses A/c
 
500
 
  
 
 
Apr 18
 Raman A/c
 
900
 
  
 
 
Apr 19
 Electricity  Charges A/c
 
100
 
  
 
 
Apr 30
 Bank A/c
 
22,040
 
  
 
 
Apr 30
 Balance c/d
 
2,000
 
  
 
1,54,820
 
  
 
1,54,820
   
 
 
 
  
 
 

Page No 10.41:

Question 6:

Record the following transactions in Double Columns Cash Book and balance the book on 31st March, 2019:
 

2019   ₹
March 1 Cash in Hand 12,750
  Cash at Bank 72,400
March 4 Received from Asha cash ₹ 1,200 and a cheque for ₹ 3,200, allowed discount ₹ 400  
March 7 Paid salary to staff by cheque 25,600
March 9  Withdrawn cash from bank for office use 21,900
March 12 Interest paid by bank on bank balance 1,200
March 16 Purchased furniture in cash 16,500
March 21 Paid Mohan & Co. by cheque, discount received ₹ 100 10,900
March 24 Proprietor withdrew from office cash for his personal use 11,600
March 29 Sold goods to Manoj for cash 14,800
March 31 Deposited office cash into bank
21,200

Answer:

Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Mar 01
 Balance b/d
 
12,750
72,400
Mar 07
 Salary A/c
 
 
25,600
Mar 04
 Asha A/c
 
1,200
3,200
Mar 09
 Cash A/c
C
 
21,900
Mar 09
 Bank A/c
C
21,900
 
Mar 16
 Furniture A/c
 
16,500
 
Mar 12
 Bank Interest
 
 
1,200
Mar 21
 Mohan & Co.
 
 
10,900
Mar 29
 Sales A/c
 
14,800
 
Mar 24
 Drawings A/c
 
11,600
 
Mar 31
 Cash A/c
C
 
21,200
Mar 31
 Bank A/c
C
21,200
 
 
  
 
 
 
 
 Balance c/d
 
1,350
39,600
 
  
 
50,650
98,000
 
  
 
50,650
98,000
   
 
 
 
 
  
 
 
 



Page No 10.42:

Question 7:

Enter the following transactions in the Double Column Cash Book of M/s. Gupta Store:
 

2019   ₹
June 1 Cash  in Hand ₹ 800, Bank overdraft ₹ 5,700  
June 7 Received a cheque from Bharati, discount allowed ₹ 150 3,250
 June 9 Deposited the above cheque into Bank  
 June 15 Cheque received from Panna Lal 1,200
 June 20 Bharati's cheque returned dishonoured  
 June 28 Panna Lal's cheque was endorsed to Kamal  
June 30 Income tax paid by cheque 150

Answer:

 
Cash Book
 
Dr.
 
 
 
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Jun. 01
 Balance b/d
 
800
 
Jun.01
 Balance b/d (Overdraft)
 
 
5,700
Jun. 09
 Cheques in hand
 
 
3,250
Jun.20
 Cheques in hand
 
 
3,250
Jun. 31 Balance c/d (Overdraft)    
5,850
 Jun.30 Drawings A/c     150
 
  
 
 
 
Jun.30
 Balance c/d
 
800
 
 
  
 
 800 9,100
 
    
1,050
9,100
   
 
              
 
Journal
 
Date
Particulars
L.F.
Debit
Amount
(₹)
Credit
Amount
(₹)
Jun.07
 Cheque-in-hand A/c Dr.  
3,250
 
 
     To Bharti    
 
3,250
 
 (Cheque received from Bharti but not deposited the same day)    
 
 
 
      
 
 
Jun.15
 Cheques-in-hand A/c Dr.  
1,200
 
      To Panna Lal    
 
1,200
  (Received cheque from Panna Lal)    
 
 
 
 
    
 
 
Jun.28
 Kamal Dr.  
1,200
 
      To Cheques-in-hand A/c    
 
1,200
  (Cheque received from Panna Lal endorsed in favour of Kamal)    
 
 
       
 
 

Page No 10.42:

Question 8:

​Prepare Two-column Cash Book of Bimal, Lucknow from the following transactions:
 

2019   ₹ 2019   ₹
June 1 Cash Balance 5,000 June 21 Drawn from Bank 5,000
June 1 Bank Balance 17,500 June 29 Paid office salaries in cash          4,000
June 5
 		 Cash received from sale of
personal asset deposited in firm's account
5,000		 June 30

 		 Sold goods in cash for ₹ 8,000 plus CGST and SGST @ 6% each and banked the same  
June 6
 		 Cheque received as advance
against sale, paid into bank		 50,000 June 30
 		 Paid rent by cheque including CGST and SGST @ 6% each   
1,120
June 7 Paid S. Bose by cheque 12,500 June 30 Paid into Bank 7,500
  Discount received 200      
June 9 Paid wages in cash 3,000      
June 20 Received a cheque from        
  A. Mukherjee and sent it to bank 6,000      

Answer:

 
Cash Book
 
Dr.
 
 
 
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
    
2019
  
 
 
 
June 01
 Balance b/d
 
 5,000 17,500        
 
June 05
 Investment
 
 5,000  
June 07
 S. Bose
 
 
12,500
June 06
 Advances A/c
 
   50,000
June 09
 Wages A/c
 
3,000
 
June 20
 A Mukherji
 
   6,000
June 21
 Cash A/c
C
 
5,000
June 21
 Bank A/c
C
 5,000  
June 29
 Office Salaries A/c
 
4,000
 
June 30
 Sales A/c
 
   8,000
June 30
 Rent A/c
 
 
1,000
June 30 Output CGST A/c     480 June 30 Input CGST A/c     60
June 30 Output SGST A/c     480 June 30 Input SGST A/c     60
June 30
 Cash A/c
C
 
 7,500
June 30
 Bank A/c
C
7,500
 
 
  
 
 
  
June 30
 Balance c/d  
500
71,340
 
  
 
 
 
 
  
 
 
 
 
  
 
15,000
89,960
 
    
6,500
89,960
   
 
              

Page No 10.42:

Question 9:

Prepare Two-column Cash Book from the following transactions of Mani, Kochi:

2019  
March 1 Cash in Hand ₹ 15,000; Cash at Bank ₹ 5,000
March 3 Purchased goods for cash ₹ 6,720 including CGST and SGST @ 6% p.a; received discount of ₹ 220
March 5 Deposited into bank ₹ 5,000
March 7 Cash sales ₹ 10,000 plus CGST and SGST @ 6% each
March 10 Cash withdrawn from Bank for Office use ₹ 2,000
March 15 Received three months post dated cheque of ₹ 20,000 from Raj and deposited in the bank on the same day, discounted from bank paying discounting charges ₹ 750
March 18 Received cheque from Deepak for ₹ 5,000 (not banked), allowed discount ₹ 200
March 20 Cheque received from Deepak deposited in Bank
March 22 Paid to Chandra by cheque ₹ 2,500; received discount ₹ 100
March 25 Withdrew from bank for personal use ₹ 1,000
March 28 Sold goods on credit to Ashok Mitra, Kolkata ₹ 10,000, charged IGST @ 12%
March 30 Purchased goods on credit from Chander, Delhi ₹ 20,000, paid IGST @ 12%
March 31 Received cheque from Ashok Mitra ₹ 5,000 and deposited in bank, allowed cash discount ₹ 200

Answer:

 
Cash Book
 
Dr.
 
 
 
 
Cr.
Date
Particulars
L.F.
Cash
(₹​)
Bank
(₹​)
Date
Particulars
L.F.
Cash
(₹​)
Bank
(₹​)
2019
  
 
 
 
2019
  
 
 
 
Mar. 01
 Balance b/d  
15,000
5,000
Mar. 03
 Purchases A/c  
5,780
 
Mar.05 Cash A/c C   5,000 Mar. 03 Input CGST A/c   360  
Mar. 07 Sales A/c   10,000   Mar. 03 Input SGST A/c   360  
Mar. 07
 Output CGST A/c  
600
 
Mar. 05
 Bank A/c C
5,000
 
Mar. 07
 Output SGST A/c  
600
 
Mar. 10
 Cash A/c C
 
2,000
Mar. 10
 Bank A/c C
2,000
 
Mar. 22
 Chandra  
 
2,500
Mar. 15 Raj     19,250
Mar. 25
 Drawings A/c  
 
1,000
 
Mar. 18
  
​Deepak
 
 

5,000
 
 		  
 
 
Mar. 31
 Ashok Mitra    
 
5,000
Mar.31
 Balance c/d  
16,700
33,750
 
    
 
 
 
    
 
 
 
  
 
28,200
39,250
 
    
28,200
39,250
 
  
 
              


 
Journal
 
Date
Particulars
L.F.
Debit
Amount
(₹​)
Credit
Amount
(₹​)

Mar. 30

Ashok Mitra
   To Sales A/c
   To Output IGST A/c
(Sold goods @ 12% IGST on credit)

Purchases A/c
Input IGST A/c
   To Chander
(Goods purchased @ 12% IGST on credit)

Dr.




Dr.
Dr.
 

 

11,200




20,000
2,400


10,000
1,200




22,400
Mar. 20



Page No 10.43:

Question 10:

Prepare Two-column Cash Book of Vinod, Delhi from the following transactions:

       
2018   ₹
Oct. 1 Cash in Hand 25,000
Oct. 1 Cash at Bank 75,000
Oct. 7 Bought goods for ₹ 15,000 plus IGST @ 12% against cheque  
Oct. 8 Bought goods for ₹ 5,000 plus CGST and SGST @ 6% each  
Oct. 10 Honoured our own acceptance by cheque 5,000
Oct. 14 Paid petty expenses 150
Oct. 18 Ramesh who owed ₹ 5,000 became bankrupt and paid us 50 paise in a rupee  
Oct. 20 Received cash from Manohar 7,500
  Allowed discount 250
Oct. 23 Withdrew from bank 4,000
Oct. 24 Paid to Ghanshyamdas & Co. 3,000
  Received discount 100
Oct. 25 Withdrew from bank for personal expenses 3,000
Oct. 27 Sold goods for ₹ 11,000 plus CGST and SGST @ 6% against cash  
Oct. 28 Received cheque for goods sold for ₹ 9,000 plus CGST and SGST @ 6% each  
Oct. 29 Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into bank  

Answer:

Cash Book
Dr.  
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2018
  
 
 
 
2018
  
 
 
 
Oct 01
 Balance b/d
 
25,000
75,000
Oct 01
 Purchases A/c
 
 
15,000
Oct 18
 Ramesh A/c
 
2,500
 
Oct 01
 Input IGST A/c
 
 
1,800
Oct 20
 Manohar A/c
 
7,500
 
Oct 08
 Purchases A/c
 
5,000
 
Oct 23
 Bank A/c
C
4,000
 
Oct 08
 Input CGST A/c
 
300
 
Oct 27
 Sales A/c
 
11,000
 
Oct 08
 Input SGST A/c
 
300
 
Oct 27
 Output CGST A/c
 
660
 
Oct 10
 Bills Payable A/c
 
 
5,000
Oct 27
 Output SGST A/c
 
660
 
Oct 14
 Petty Expenses A/c
 
150
 
Oct 28
 Sales A/c
 
 
9,000
Oct 23
 Cash A/c
 
 
4,000
Oct 28
 Output CGST A/c
 
 
540
Oct 24
 Ghanshyamdas & Co. A/c
 
3,000
 
Oct 28
 Output SGST A/c
 
 
540
Oct 25
 Drawings A/c
 
 
3,000
Oct 29
 Loan A/c
 
2,000
3,000
Oct 31
 Balance c/d
 
44,570
59,280
 
  
 
53,320
88,080
 
  
 
53,320
88,080
   
 
 
 
 
  
 
 
 

Page No 10.43:

Question 11:

Enter the following transactions in the Cash Book of Chandrika of Chandigarh:

       
2019   ₹
Jan. 1 Chandrika commences business with cash 1,00,000
Jan. 3 She opened a Bank Current Account with her Savings Account cheque 19,00,000
Jan. 4 She receives cheque from Kirti & Co. on account 60,000
Jan. 7 She pays Kirti & Co.'s cheque into Bank  
Jan. 10 She advanced Ratan & Co. by cheque 35,000
Jan. 12 Tripathi & Co. pays into her Bank A/c 47,500
Jan. 15 She receives cheque from Warsi and allows him discount ₹ 3,500 45,000
Jan. 20 She receives cash ₹ 7,500 and cheque ₹ 10,000 from Kalyan against credit balance  
Jan. 25 She pays into Bank, including cheques received on 15th and 20th January 1,00,000
Jan. 27 She pays by cheque for purchases of ₹ 27,500 plus CGST and SGST @ 6% each  
Jan. 28 Cheque received from Warsi was dishonoured  
Jan. 30 She pays sundry expenses in cash 50
Jan. 30 She pays John & Co. in cash and is allowed discount ₹ 3,500 37,500
Jan. 31 She pays office rent ₹ 20,000 plus CGST and SGST @ 6% each by cheque  
Jan. 31 She draws a cheque for office use 40,000
Jan. 31 She pays staff salaries by cheque 30,000
Jan. 31 She pays cash for stationery ₹ 2,500 plus CGST and SGST @ 6% each  
Jan. 31 She purchases goods for cash ₹ 12,500 plus CGST and SGST @ 6% each  
Jan. 31 She pays Jagpal by cheque for commission ₹ 30,000 plus CGST and SGST @ 6% each  
Jan. 31 She receives cheque for commission of ₹ 50,000 plus CGST and SGST @
6% each from Raghubir & Co. and pays the same into Bank		  
Jan. 31 Cash sales ₹ 45,000 plus CGST and SGST @ 6% each  

Answer:

Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Jan 01
 Capital A/c
 
1,00,000
 
Jan 10
 Loan A/c
 
 
35,000
Jan 03
 Capital A/c
 
 
19,00,000
Jan 25
 Bank A/c
C
45,000
 
Jan 07
 Cheques in Hand A/c
 
 
60,000
Jan 27
 Purchases A/c
 
 
27,500
Jan 12
 Tripathi & Co.
 
 
47,500
Jan 27
 Input CGST A/c
 
 
1,650
Jan 20
 Kalyan A/c
 
7,500
 
Jan 27
 Input SGST A/c
 
 
1,650
Jan 25
 Cheques in Hand A/c
 
 
55,000
Jan 28
 Warsi A/c
 
 
45,000
Jan 25
 Cash A/c
C
 
45,000
Jan 30
 Sundry Expenses A/c
 
50
 
Jan 31
 Bank A/c
C
40,000
 
Jan 30
 John & Co A/c
 
37,500
 
Jan 31
 Commission A/c
 
 
50,000
Jan 31
 Office Rent A/c
 
 
20,000
Jan 31
 Output CGST A/c
 
 
3,000
Jan 31
 Input CGST A/c
 
 
1,200
Jan 31
 Output SGST A/c
 
 
3,000
Jan 31
 Input SGST A/c
 
 
1,200
Jan 31
 Sales A/c
 
45,000
 
Jan 31
 Cash A/c
C
 
40,000
Jan 31
 Output CGST A/c
 
2,700
 
Jan 31
 Salaries A/c
 
 
30,000
Jan 31
 Output SGST A/c
 
2,700
 
Jan 31
 Stationery A/c
 
2,500
 
 
  
 
 
 
Jan 31
 Input CGST A/c
 
150
 
 
  
 
 
 
Jan 31
 Input SGST A/c
 
150
 
 
  
 
 
 
Jan 31
 Purchases A/c
 
12,500
 
 
  
 
 
 
Jan 31
 Input CGST A/c
 
750
 
 
  
 
 
 
Jan 31
 Input SGST A/c
 
750
 
 
  
 
 
 
Jan 31
 Commission A/c
 
 
30,000
 
  
 
 
 
Jan 31
 Input CGST A/c
 
 
1,800
 
  
 
 
 
Jan 31
 Input SGST A/c
 
 
1,800
 
  
 
 
 
 
 Balance c/d
 
98,550
19,26,700
 
  
 
1,97,900
21,63,500
 
  
 
1,97,900
21,63,500
   
 
 
 
 
  
 
 
 



Page No 10.44:

Question 12:

Enter the following transactions in Two-column Cash Book of Reema, Chandigarh and find cash and bank balances:

       
2019   ₹
April 1 Cash balance ₹ 2,000, bank balance ₹ 24,500  
April 2 Cash sales ₹ 60,000 plus CGST and SGST @ 6% each  
April 5 Deposited in Bank 50,000
April 7 Issued cheque to Sohan 10,000
April 9 Sold goods for cash ₹ 10,000 plus CGST and SGST @ 6% each  
April 12 Received a cheque from National Insurance Co. Ltd. against claim lodged last year 19,800
April 14 Sold goods to Niraj of ₹ 25,000 plus CGST and SGST @ 6% each, received cash ₹ 10,000 and balance by cheque. Allowed him discount ₹ 500  
April 16 Purchased furniture for ₹ 10,000 plus CGST and SGST @ 6% each, paid for furniture by cheque  
April 18 Sold old furniture for ₹ 10,000 plus CGST and SGST @ 6% each and received cash  
April 20 Paid into bank cheque of Niraj and cash 2,500
April 22 Paid to Suman by cheque 2,500
April 26 Suman's cheque returned on technical ground and paid cash for equal amount  
April 28 Bank charged its commission of ₹ 300 plus CGST and SGST @ 6% each  
April 29 Bank paid insurance premium as per standing instructions 2,500
April 30 Nigam paid into bank directly, intimation received on the same day 5,000

Answer:

Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Apr 01
 Balance b/d
 
2,000
24,500
Apr 05
 Bank A/c
C
50,000
 
Apr 02
 Sales A/c
 
60,000
 
Apr 07
 Sohan A/c
 
 
10,000
Apr 02
 Output CGST A/c
 
3,600
 
Apr 16
 Furniture A/c
 
 
10,000
Apr 02
 Output SGST A/c
 
3,600
 
Apr 16
 Input CGST A/c
 
 
600
Apr 05
 Cash A/c
C
 
50,000
Apr 16
 Input SGST A/c
 
 
600
Apr 09
 Sales A/c
 
10,000
 
Apr 20
 Bank A/c
C
2,500
 
Apr 09
 Output CGST A/c
 
600
 
Apr 22
 Suman A/c
 
 
2,500
Apr 09
 Output SGST A/c
 
600
 
Apr 26
 Suman A/c
 
2,500
 
Apr 12
 National Insurance Co. Ltd.
 
 
19,800
Apr 28
 Commission A/c
 
 
300
Apr 14
 Sales A/c
 
7,000
 
Apr 28
 Input CGST A/c
 
 
18
Apr 14
 Output CGST A/c
 
1,500
 
Apr 28
 Input SGST A/c
 
 
18
Apr 14
 Output SGST A/c
 
1,500
 
Apr 29
 Insurance Premium A/c
 
 
2,500
Apr 18
 Old Furniture A/c
 
10,000
 
Apr 30
 Balance c/d
 
46,600
95,264
Apr 18
 Output CGST A/c
 
600
 
 
  
 
 
 
Apr 18
 Output SGST A/c
 
600
 
 
  
 
 
 
Apr 20
 Cheques in Hand A/c
 
 
17,500
 
  
 
 
 
Apr 20
 Cash A/c
C
 
2,500
 
  
 
 
 
Apr 26
 Suman A/c
 
 
2,500
 
  
 
 
 
Apr 30
 Nigam A/c
 
 
5,000
 
  
 
 
 
 
  
 
1,01,600
1,21,800
 
  
 
1,01,600
1,21,800
   
 
 
 
 
  
 
 
 

Page No 10.44:

Question 13:

Write the following transactions in the Cash Book of Premium Stores, Kolkata (Proprietor Amrit Kumar):

       
2019   ₹
Jan. 1 Commenced business with cash 50,000
Jan. 2 Opened Bank Account and deposited cash in bank 20,000
  Purchased goods in cash of ₹ 5,000 plus CGST and SGST @ 6% each 5,000
Jan. 4 Paid wages 500
Jan. 6 Cash sales of ₹ 2,000 plus CGST and SGST @ 6% each 2,000
  Purchased goods for ₹ 10,000 plus CGST and SGST @ 6% each for cash  
Jan. 10
 		 Sold goods of ₹ 4,000 plus CGST and SGST @ 6% each and payment received by
cheque which is deposited in Bank, allowed cash discount of ₹ 400		  
  Received from Amit 5,900
  Allowed him discount 100
Jan. 15 Paid to Bhaskar 2,800
  Received discount 200
Jan. 18 Purchased goods from Kanchan, Delhi of ₹ 10,000 plus IGST @ 12%  
Jan. 20 Goods were destroyed during transportation, Transport Company settled the claim for ₹ 10,000 in full  
Jan. 27 Received cheque from the transport company 10,000
Jan. 28 Withdrew for office use 5,000

Answer:

Cash Book
Dr.  
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Jan 01
 Capital A/c
 
50,000
 
Jan 02
 Bank A/c
C
20,000
 
Jan 02
 Cash A/c
C
 
20,000
Jan 02
 Purchases A/c
 
5,000
 
Jan 06
 Sales A/c
 
2,000
 
Jan 02
 Input CGST A/c
 
300
 
Jan 06
 Output CGST A/c
 
120
 
Jan 02
 Input SGST A/c
 
300
 
Jan 06
 Output SGST A/c
 
120
 
Jan 04
 Wages A/c
 
500
 
Jan 10
 Sales A/c
 
 
3,600
Jan 06
 Purchases A/c
 
10,000
 
Jan 10
 Output CGST A/c
 
 
240
Jan 06
 Input CGST A/c
C
600
 
Jan 10
 Output SGST A/c
 
 
240
Jan 06
 Input SGST A/c
 
600
 
Jan 10
 Amit A/c
 
5,900
 
Jan 15
 Bhaskar A/c
 
2,800
 
Jan 27
 Transport Co.
 
 
10,000
Jan 28
 Cash A/c
C
 
5,000
Jan 28
 Bank A/c
C
5,000
 
Jan 31
 Balance c/d
 
23,040
29,080
 
  
 
63,140
34,080
 
  
 
63,140
34,080
   
 
 
 
 
  
 
 
 



Page No 10.45:

Question 14:

Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:

       
2019   ₹
April 1 Opening Balance of Cash in Hand 1,00,000
  Opening Balance of Bank Overdraft 5,00,000
April 2 Sold goods for cash, including CGST and SGST @ 6% each 4,48,000
April 3 Sold goods including CGST and SGST @ 6% each against cheque and paid into bank the same day 3,36,000
April 5 Sold goods to Reema, including IGST @ 12% 1,12,000
April 6 Ram paid by cheque 78,000
  Discount allowed 2,000
April 7 Bought goods from Rahul, Gurugram for ₹ 40,000 plus CGST and SGST @ 6% each and paid him by cheque 44,800
  Salary paid to staff by cheque 2,20,000
April 10 Deposited into bank 3,10,000
April 11 Received a cheque from Suresh and paid into bank 1,28,500
  Discount allowed 1,500
April 15 Received from R. Kumar a cheque for a full settlement of his account for ₹1,95,000 1,87,500
April 18 Paid wages in cash 30,000
April 20 Bank charges, including CGST and SGST @ 6% each 5,600
April 22 Withdrew from bank for office use 1,00,000
  Withdrew from Bank for personal use 1,20,000
April 25 Paid electricity bill by cheque 31,500
  Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav 2,00,000
April 26 Received a cheque from Amar 58,200
  Allowed discount to him 1,800
April 28 Cheque received from Amar sent to bank  
April 30 Bank collected interest received on investments 15,000
  Paid rent for the month of May, 2019, including CGST and SGST @ 6% each 22,400
         

Answer:

Cash Book
Dr.
 
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
  
 
 
 
2019
  
 
 
 
Apr 01
 Balance b/d
 
1,00,000
 
Apr 01
 Balance b/d
 
 
5,00,000
Apr 02
 Sales A/c
 
4,00,000
 
Apr 07
 Purchases A/c
 
 
40,000
Apr 02
 Output CGST A/c
 
24,000
 
Apr 07
 Input CGST A/c
 
 
2,400
Apr 02
 Output SGST A/c
 
24,000
 
Apr 07
 Input SGST A/c
 
 
2,400
Apr 03
 Sales A/c
 
 
3,00,000
Apr 07
 Salary A/c
 
 
2,20,000
Apr 03
 Output CGST A/c
 
 
18,000
Apr 10
 Bank A/c
C
3,10,000
 
Apr 03
 Output SGST A/c
 
 
18,000
Apr 18
 Wages A/c
 
30,000
 
Apr 06
 Ram A/c
 
 
78,000
Apr 20
 Bank Charges A/c
 
 
5,000
Apr 10
 Cash A/c
C
 
3,10,000
Apr 20
 Input CGST A/c
 
 
300
Apr 11
 Suresh A/c
 
 
1,28,500
Apr 20
 Input SGST A/c
 
 
300
Apr 15
 R. Kumar A/c
 
 
1,87,500
Apr 22
 Cash A/c
C
 
1,00,000
Apr 22
 Bank A/c
C
1,00,000
 
Apr 22
 Drawings A/c
 
 
1,20,000
Apr 28
 Cheques in Hand A/c
 
 
58,200
Apr 25
 Electricity A/c
 
 
31,500
Apr 30
 Interest on Investments A/c
 
 
15,000
Apr 25
 Drawings A/c
 
 
2,00,000
Apr 30
 Balance c/d
 
 
1,08,700
Apr 30
 Rent A/c
 
20,000
 
 
  
 
 
 
Apr 30
 Input CGST A/c
 
1,200
 
 
  
 
 
 
Apr 30
 Input SGST A/c
 
1,200
 
 
  
 
 
 
Apr 30
 Balance c/d
 
2,85,600
 
 
  
 
6,48,000
12,21,900
 
  
 
6,48,000
12,21,900
   
 
 
 
 
  
 
 
 

Page No 10.45:

Question 15:

From the following information, prepare an Analytical Petty Cash Book:
 

2019     ₹
April 1 Received for cash payment 20,000
April 2 Paid for postage 1,600
April 5 Paid for stationery 1,000
April 8 Paid for advertisement 2,000
April 12 Paid for wages 800
April 16 Paid for carriage 600
April 20 Paid for conveyance 880
April 25 Paid for travelling expenses 3,200
April 27 Paid for postage 480
April 28 Paid for office cleaning 400
April 29 Paid for courier 800
April 30 Sent registered notice to landlord 190

Answer:

 Petty Cash Book 
Dr.
 
Cr.
Receipts
Date
Voucher
No
Particulars
Total
Payments
(₹)
Postage
 and
Telegram
(₹)
Stationery
(₹)
Conveyance
and travelling Expenses
(₹)
Carriage
(₹)
Sundries
(₹)
 
2019
    
 
      
 
  
20,000
April 01
   Cash
 
 
 
 
 
 
 
April 02
   Postage
1,600
1,600
 
 
 
 
 
April 05
   Stationery
1,000
 
1,000
 
 
 
 
April 08
   Advertisement
2,000
 
 
 
 
2,000
 
April 12
   Wages
800
 
 
 
 
800
 
April 16
   Carriage
600
 
 
 
600
 
 
April 20
   Conveyance
880
 
 
880
 
 
 
April 25
   Travelling Expenses
3,200
 
 
3,200
 
 
 
April 27
   Postage
480
480
 
 
 
 
 
April 28
   Office Cleaning
400
 
 
 
 
400
 
April 29
   Telegram
800
800
 
 
 
 
 
April 30
   Legal Charges
190
190
 
 
 
 
 
 
   Balance c/d
8,050
 
 
 
 
 
20,000
      
20,000
3,070
1,000
4,080
600
3,200
       
 
 
 
 
 
 



Page No 10.46:

Question 16:

The following transactions took place during the week ended 28th May, 2019. How will you record them in the Petty Cash Book which was maintained with a weekly 'float' of ₹ 3,000?
 

2019   ₹
May 23 Postage 400
May 24 Casual labour 500
May 24 Taxi hire 600
May 26 Note pads and registers 800
May 27 Cartage 200
May 28 ​Bus fare​ 300
​

Answer:

Petty Cash Book
Dr.
 
Cr.
Amount
Received
Cash Book
Folio 
Date
Particulars 
Voucher
No
Amount paid
(₹)
    2019
 
    
3,000
   May 23 Postage
 
400
 
   May 24 Casual Labour
 
500
 
   May 24 Taxi Hire
 
600
 
   May 26 Writing Pads and Registers
 
800
 
   May 27 Cartage
 
200
 
   May 28 Bus Fare
 
300
 
   May 29 Balance c/d
 
200
3,000
      
 
3,000
200
   May 30 Balance b/d
 
 
2,800
     Cash
 
 

Page No 10.46:

Question 17:

Sri R maintains a Columnar Petty Cash Book on the Imprest System. The imprest amount is ₹ 5,000. From the following information, show how his Petty Cash Book would appear for the week ended 12th September, 2018:
 

2018   ₹
Sept. 7 Balance in Hand 1,349 
  Received cash reimbursement to make up the imprest  
  Postage 123
  Stationery 321
  Entertainment 54
Sept. 8 Travelling and conveyance 126
  Miscellaneous expenses 11
  Entertainment 72
Sept. 9 Repairs 1,567
Sept. 10 Postage 174
  Entertainment 127
  Travelling 673
Sept. 11 Stationery 41
  Entertainment 12
Sept. 12 Miscellaneous expenses 201
  Travelling 51
  Postage 483
  ​Repairs 30
​ ​

Answer:

 Books of Sri R
Petty Cash Book 
Dr.
 
Cr.
Receipts 
Date 
Voucher
No
Particulars 
Total Payments
(₹)
Postage
 and
Stationery
(₹)
Entertainment (₹)
Travelling and
Conveyance
(₹)
Repairs
(₹)
Expenses
(₹)
 
2018
    
 
      
 
  
1,349
Sep.07
   Balance b/d
 
 
 
 
 
 
3,651
Sep.07
   Cash
 
 
 
 
 
 
 
Sep.07
   Postage
123
123
 
 
 
 
 
Sep.07
   Stationery
321
321
 
 
 
 
 
Sep.07
   Entertainment
54
 
54
 
 
 
 
Sep.08
   Travelling and Conveyance
126
 
 
126
 
 
 
Sep.08
   Miscellaneous Expenses
11
 
 
 
 
11
 
Sep.08
   Entertainment
72
 
72
 
 
 
 
Sep.09
   Repairs
1,567
 
 
 
1,567
 
 
Sep.10
   Postage
174
174
 
 
 
 
 
Sep.10
   Entertainment
127
 
127
 
 
 
 
Sep.10
   Travelling
673
 
 
673
 
 
 
Sep.11
   Stationery
41
41
 
 
 
 
 
Sep.11
   Entertainment
12
 
12
 
 
 
 
Sep.12
   Miscellaneous Expenses
201
 
 
 
 
201
 
Sep.12
   Travelling
51
 
 
51
 
 
 
Sep.12
   Postage
483
483
 
 
 
 
 
Sep.12
   Repairs
30
 
 
 
30
 
 
 
   Balance c/d
934
 
 
 
 
 
5,000
 
    
5,000
1,142
265
850
1,597
212
934
Sep.13
   Balance b/d
 
 
 
 
 
 
4,066
Sep.13
   Cash
 
 
 
 
 
 

Page No 10.46:

Question 18:

A Petty Cashier in a firm received ​₹ 15,000 as the petty cash imprest on 4th June, 2018. During the week, his expenses were as follows:
     

2018   ₹
June 4 Conveyance charges for Manager's trip to the city 500
June 4 Wages to casual labourers 1,500
June 5 Bus fare to workmen sent to customer's premises 200
June 5 Stationery purchased for ₹ 1,000 plus CGST and SGST @ 6% each  
June 6 Sent documents to Head Office by registered post 400
June 6 Postage stamps purchased 1,000
June 6 Revenue stamps for payment of wages 500
June 7 Repair of printer 400
June 7 Paid electricity bill 1,700
June 8 Wages paid to coolies for shifting furniture, etc. 400
June 8 Taxi fare to Assistant Manager 500
June 8 Letters by registered post sent to different suppliers 1,000
June 8 Locks purchased for ₹ 800 plus CGST and SGST @ 6% each  
June 8 Stationery purchased for ₹ 400 plus CGST and SGST @ 6% each  
June 8 Refreshments to customers
200

Write up the Analytical Petty Cash Book and draft the necessary Journal entries for the payments made.

Answer:

Petty Cash Book
Cash Receipts
Date
Particulars
V No.
Total
Amount
Paid
Conveyance
Stationery
Wages
Postage & Stamps
Repair
Electricity Bill
Locks
Purchased
Input CGST
Input SGST
Misc Exp
 
2018
      
 
        
 
 
 
 
  
15,000
June 04
 Cash A/c    
 
        
 
 
 
 
  
 
June 04
 Conveyance A/c  
500
500
 
 
 
 
 
 
 
 
 
 
June 04
 Wages A/c  
1,500
 
 
1,500
 
 
 
 
 
 
 
 
June 05
 Bus Fare A/c  
200
200
 
 
 
 
 
 
 
 
 
 
June 05
 Stationery A/c  
1,000
 
1,000
 
 
 
 
 
 
 
 
 
June 05
 Input CGST A/c  
60
 
 
 
 
 
 
 
60
 
 
 
June 05
 Input SGST A/c  
60
 
 
 
 
 
 
 
 
60
 
 
June 06
 Postage A/c  
400
 
 
 
400
 
 
 
 
 
 
 
June 06
 Postage A/c  
1,000
 
 
 
1,000
 
 
 
 
 
 
 
June 06
 Postage A/c  
500
 
 
 
500
 
 
 
 
 
 
 
June 07
 Repairs A/c  
400
 
 
 
 
400
 
 
 
 
 
 
June 07
 Electricity Expenses A/c  
1,700
 
 
 
 
 
1,700
 
 
 
 
 
June 08
 Wages A/c  
400
 
 
400
 
 
 
 
 
 
 
 
June 08
 Conveyance A/c  
500
500
 
 
 
 
 
 
 
 
 
 
June 08
 Postage A/c  
1,000
 
 
 
1,000
 
 
 
 
 
 
 
June 08
 Locks A/c  
800
 
 
 
 
 
 
800
 
 
 
 
June 08
 Input CGST A/c  
48
 
 
 
 
 
 
 
48
 
 
 
June 08
 Input SGST A/c  
48
 
 
 
 
 
 
 
 
48
 
 
June 08
 Stationery A/c  
400
 
400
 
 
 
 
 
 
 
 
 
June 08
 Input CGST A/c  
24
 
 
 
 
 
 
 
24
 
 
 
June 08
 Input SGST A/c  
24
 
 
 
 
 
 
 
 
24
 
 
June 08
 General Expenses A/c  
200
 
 
 
 
 
 
 
 
 
200
    Total Payment  
10,764
1,200
1,400
1,900
2,900
400
1,700
800
132
132
200
 
June30
 Balance c/d  
4,236
 
        
 
 
 
 
  
15,000
   Grand Total  
15,000
 
        
 
 
 
 
  
4,236
July 01
 Balance b/d    
 
        
 
 
 
 
  
10,764
July 01
 Cash A/c    
 
        
 
 
 
 
  
 
Journal
Date
Particulars
L.F.
Debit
Amount
(₹)
Credit
Amount
(₹)
2018
  
 
  
 
 
June 30
 Conveyance A/c
Dr.
  
1,200
 
 
 Stationery A/c
Dr.
  
1,400
 
 
 Wages A/c
Dr.
  
1,900
 
 
 Postage & Stamps A/c
Dr.
  
2,900
 
 
 Repairs A/c
Dr.
  
400
 
 
 Electricity Expenses A/c
Dr.
  
1,700
 
 
 Locks A/c
Dr.
  
800
 
 
 Input CGST A/c
Dr.
  
132
 
 
 Input SGST A/c
Dr.
  
132
 
 
 Miscellaneous Expenses A/c
Dr.
  
200
 
 
   To Petty Cash A/c
 
  
 
10,764
 
 (Petty expenses charged to petty cash)
 
  
 
 
 
  
 
  
 
 



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