Accountancy Dk Goel 2019 for Class 11 Commerce Accountancy Chapter 5

Question 1:

Enter the following transactions in a Single Column Cash Book∶−

2016		(₹)
May 1	Commenced business with Cash	25,000
3	Bought goods for Cash	10,000
3	Paid Carriage	200
4	Sold goods for Cash	6,000
10	Received from Ram	1,000
12	Paid to Shiv Kumar	2,600
15	Cash Sales	8,400
18	Purchased furniture for cash for office	5,000
20	Paid for Advertisement	500
20	Purchased goods from Mahesh on credit	6,000
24	Paid to Mahesh	4,000
25	Paid Wages	400
27	Received for Commission	1,500
28	Withdrew for personal use	2,200
31	Paid salary	700

Answer:

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2016				2016
May 01	Capital A/c		25,000	May 03		Purchases A/c		10,000
May 04	Sales A/c		6,000	May 03		Carriage A/c		200
May 10	Ram		1,000	May 12		Shiv Kumar		2,600
May 15	Sales A/c		8,400	May 18		Furniture A/c		5,000
May 27	Commission A/c		1,500	May 20		Advertisement A/c		500
				May 24		Mahesh		4,000
				May 25		Wages A/c		400
				May 28		Drawings A/c		2,200
				May 31		Salary A/c		700
				May 31		Balance c/d		16,300
			41,900					41,900
June 01	Balance b/d		16,300

Note: Transaction dated May 20, 2016, will not be recorded in Cash Book because credit transactions do not affect the cash balance.

Question 2:

Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:

2017		(₹)
April 1	Balance of Cash in hand	50,000
3	Purchased goods for cash	22,000
7	Purchased goods	15,000
10	Purchased goods from Gopi	30,000
13	Purchased goods from Gopi for cash	10,000
15	Sold goods	20,000
18	Sold goods to Vishwakarma	45,000
20	Sold goods to Raghunandan for cash	18,000
25	Received commission	5,000
30	Paid Rent	10,000

Answer:

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2017				2017
April 01	Balance b/d		50,000	April 03		Purchases A/c		22,000
April 15	Sales A/c		20,000	April 07		Purchases A/c		15,000
April 20	Sales A/c		18,000	April 13		Purchases A/c		10,000
April 25	Commission A/c		5,000	April 30		Rent A/c		10,000
				April 30		Balance c/d		36,000

			93,000					93,000
May 01	Balance b/d		36,000

Question 3:

Enter the following transactions in a Single Column Cash Book∶

2017		(₹)
Feb. 1	Mr. Vipin commenced business with Cash	2,00,000
3	Opened a Bank Account and deposited	75,000
5	Purchased goods for Cash	30,000
7	Purchased goods	15,000
10	Purchased goods from Surya Kant	40,000
12	Paid to Surya Kant	38,800
	Discount received	1,200
15	Paid Wages in Cash	22,500
16	Paid to casual labour	1,500
20	Sold goods to Dev Raj for Cash	80,000
25	Paid electricity bill in Cash	12,000
26	Withdrew Cash from Bank	40,000
27	Received for Cash sales	5,000
27	Paid for miscellaneous expenses	500

Answer:

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2017				2017
Feb.01	Capital A/c		2,00,000	Feb.03		Bank A/c		75,000
Feb.20	Sales A/c		80,000	Feb.05		Purchases A/c		30,000
Feb.26	Bank A/c		40,000	Feb.07		Purchases A/c		15,000
Feb.27	Sales A/c		5,000	Feb.12		Surya Kant		38,800
				Feb.15		Wages A/c		22,500
				Feb.16		Wages A/c		1,500
				Feb.25		Electricity Charges A/c		12,000
				Feb.27		Miscellaneous Expenses A/c		500
				Feb.28		Balance c/d		1,29,700
			3,25,000					3,25,000
Mar.01	Balance b/d		1,29,700

Question 4:

Enter the following transactions in a Single Column Cash Book:-

2016		₹
Dec. 1	Cash-in-hand	25,000
2	Cash Sales (CGST 6%, SGST 6%)	40,000
4	Received from X on behalf of Y	4,000
9	Paid to Som Pal	4,900
	Discount Received	100
12	Received from Vijay Kumar	7,800
	and discount allowed	200
20	Bought goods for Cash (CGST 6%, SGST 6%)	20,000
21	Paid Cartage (CGST 6%, SGST 6%)	1,000
23	Remitted to Dharamvir	1,880
	and discount allowed by him	120
25	Received M.O. from Mohan	500
27	Borrowed from Mahabir	7,500
29	Received from Bhushan	3,900
	discount allowed	100
31	Paid to Lalit ₹ 2,700 in full settlement of his account of ₹ 3,000

Answer:

Cash Book
Dr.							Cr.
Date	Particulars	L.F.	Cash (₹)	Date	Particulars	L.F.	Cash (₹)
2016				2016
Dec. 01	Balance b/d		25,000	Dec. 09	Som Pal		4,900
Dec. 02	Sales A/c		40,000	Dec. 20	Purchases A/c		20,000
Dec. 02	Output CGST A/c		2,400	Dec. 20	Input CGST A/c		1,200
Dec. 02	Output SGST A/c		2,400	Dec. 20	Input SGST A/c		1,200
Dec. 04	Y		4,000	Dec.21	Cartage		1,000
Dec. 12	Vijay Kumar		7,800	Dec. 21	Input CGST A/c		60
Dec. 25	Mohan		500	Dec. 21	Input SGST A/c		60
Dec. 27	Mahabir’s Loan A/c		7,500	Dec. 23	Dharamvir		1,880
Dec. 29	Bhushan		3,900	Dec. 31	Lalit		2,700
				Dec. 31	Balance c/d		60,500
			93,,500				93,500
2017
Jan.01	Balance b/d		60,500

Question 5:

Enter the following transactions in a Single Column Cash Book of M/s Suchitra Sen & Co. :

2017		(₹)
March 1	Cash in Hand	1,20,000
2	Bought machinery for ₹ 60,000 and paid carriage	2,000
4	Bought goods for ₹ 25,000 and paid carriage	1,000
5	Bought goods from Ravi Das	15,000
6	Cash received from sale of Motor bike	5,000
8	Sold goods for cash less 5% cash discount	20,000
10	Sold goods	40,000
12	Paid to Ravi Das on account	10,000
15	Bought goods from Suresh for cash less 4% cash discount	30,000
20	Paid to Ravi Das	4,500
	Discount received	500
25	Cash collected from Ashok (Debtor)	10,000
28	Purchased postal stamps	500
28	Salary paid to accountant	15,000

Answer:

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2017				2017
Mar.01	Balance b/d		1,20,000	Mar.02		Machinery A/c (60,000 + 2,000)		62,000
Mar.06	Motor Bike A/c		5,000	Mar.04		Purchases A/c		25,000
Mar.08	Sales A/c		19,000	Mar.04		Carriage A/c		1,000
Mar.10	Sales A/c		40,000	Mar.12		Ravi Das		10,000
Mar.25	Ashok		10,000	Mar.15		Suresh		28,800
				Mar.20		Ravi Das		4,500
				Mar.28		Postal Stamps		500
				Mar.28		Salary A/c		15,000
				Mar.31		Balance c/d		47,200

			1,94,000					1,94,000
Apr.01	Balance b/d		47,200

Question 6:

Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:−

2017		(₹)
March 1	Cash-in-hand	2,710
	Cash at Bank	27,500
3	Received from Subhash	3,500
4	Sold goods for cash	10,000
7	Paid Rent by Cheque	800
8	Paid Sohan by cheque	3,000
10	Bought goods for cash	15,000
12	Paid cash for stationery	200
	Drew from Bank for office use	8,000
15	Received cheque from Surendra and sent it to Bank	6,600
16	Paid for advertisement	750
18	Issued cheque in favour of Nath Brothers	4,300
19	Cash Sales	13,000
	Paid into Bank	16,000
20	Received cheque from Vinod and sent it to Bank	2,400
22	Bought Scooter and paid for the same by cheque	18,000
25	Bank returned Surendra's cheque dishonoured
28	Paid salary by cheque	7,200
	Paid Trade expenses	2,000
29	Cash sales	9,500
30	Paid into Bank	10,000

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Mar. 01	Balance b/d		2,710	27,500	Mar. 07	Rent A/c			800
Mar. 03	Subhash		3,500		Mar. 08	Sohan			3,000
Mar. 04	Sales A/c		10,000		Mar. 10	Purchases A/c		15,000
Mar. 12	Bank A/c	C	8,000		Mar. 12	Stationery A/c		200
Mar. 15	Surendra			6,600	Mar. 12	Cash A/c	C		8,000
Mar. 19	Sales A/c		13,000		Mar. 16	Advertisement A/c		750
Mar. 19	Cash A/c	C		16,000	Mar. 18	Nath Brothers			4,300
Mar. 20	Vinod			2,400	Mar. 19	Bank A/c	C	16,000
Mar. 29	Sales A/c		9,500		Mar. 22	Vehicle A/c			18,000
Mar. 30	Cash A/c	C		10,000	Mar. 26	Surendra			6,600
					Mar. 28	Salary A/c			7,200
					Mar. 28	Trade Expenses A/c		2,000
					Mar. 30	Bank A/c	C	10,000
					Mar. 31	Balance c/d		2,760	14,600
			46,710	62,500				46,710	62,500
Apr. 01	Balance b/d		2,760	14,600

Question 7:

Prepare Two Column Cash Book from the following transactions and balance the book on 31st Jan., 2014:-

2014
Jan. 1	Cash in hand ₹ 50,000; Bank overdraft ₹ 1,90,000.
Jan. 2	Purchased goods from Rajesh Kumar of the list price of ₹ 50,000 at 5% trade discount and payment made by cheque.
Jan. 6	Goods sold for ₹ 80,000 and payment received by cheque. Cheque deposited into Bank on same day.
Jan. 10	Goods purchased for cash ₹ 19,800.
Jan. 15	Furniture sold for ₹ 1,77,000 and payment received by cheque & cheque deposited into Bank on same day.
Jan. 18	Salaries paid ₹ 4,500.
Jan. 21	Settled the amount due to Ram ₹ 2,000 by paying cash ₹ 1,910.
Jan. 22	Cash received from Jai ₹ 14,780 in full settlement of his account of ₹ 15,000.
Jan. 23	Paid Life Insurance premium ₹ 1,500.
Jan. 31	Deposited with bank the entire balance after retaining ₹ 7,000 cash in hand.

Answer:

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2014						2014
Jan 01		Balance b/d		50,000		Jan 01	Balance b/d			1,90,000
Jan 06		Sales A/c			80,000	Jan 02	Purchases A/c			47,500
Jan 15		Furniture A/c			1,77,000	Jan 10	Purchases A/c		19,800
Jan 22		Jai A/c		14,780		Jan 18	Salaries A/c		4,500
Jan 31		Cash A/c			30,070	Jan 21	Ram A/c		1,910
						Jan 23	Drawings A/c		1,500
						Jan 31	Bank A/c		30,070
						Jan 31	Balance c/d		7,000	49,570
				64,780	2,87,070				64,780	2,87,070

Question 8(A):

Enter the following particulars in the Cash Book with Cash and Bank columns:−

2016
April 1	Balance of cash in hand ₹ 2,000 and at Bank ₹ 12,000.
3	Received cash from Madhav ₹ 1,800.
5	Cash Sales ₹ 1,000
6	Purchases by cheque ₹ 745.
9	Paid into Bank ₹ 1,850.
10	Paid cash for freight ₹ 54.
12	Drew from Bank for office use ₹ 600.
13	Issued a cheque in favour of M/s Arun & Sons for ₹ 985.
16	Paid into Bank ₹ 715.
17	Drew Cash for his son's birthday party ₹ 175.
19	Received a cheque from Navin for ₹ 380 and deposited it into bank on the same day.
20	Cash Sales ₹ 200.
25	Drew from Bank for office use ₹ 200.
26	Purchased furniture for ₹ 1,000 and payment made by cheque.
27	Navin's cheque dishonoured, Bank charges ₹ 5.
29	Purchased business premises, payment made by cheque ₹ 12,000.
30	Received cheque for ₹ 675 from Harish.

Answer:

Cash Book
Dr.										Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2016					2016
Apr. 01	Balance b/d		2,000	12,000	Apr. 06	Purchases A/c			745
Apr. 03	Madhav		1,800		Apr. 09	Bank A/c	C	1,850
Apr. 05	Sales A/c		1,000		Apr. 10	Freight A/c		54
Apr. 09	Cash A/c	C		1,850	Apr. 12	Cash A/c	C		600
Apr. 12	Bank A/c	C	600		Apr. 13	M/s Arun & Sons			985
Apr. 16	Cash A/c	C		715	Apr. 16	Bank A/c	C	715
Apr. 19	Navin			380	Apr. 17	Drawings A/c		175
Apr. 20	Sales A/c		200		Apr. 25	Cash A/c	C		200
Apr. 25	Bank A/c	C	200		Apr. 26	Furniture A/c			1,000
Apr. 30	Harish			675	Apr. 27	Navin (380 + 5)			385
Apr. 30	Balance c/d			295	Apr. 29	Business Premises A/c			12,000
					Apr. 30	Balance c/d		3,006
			5,800	15,915				5,800	15,915
May 01	Balance b/d		3,006		May 01	Balance b/d			295

Notes: Transaction dated April 30, 2016, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Question 8(B):

Enter the following transactions in the Cash Book with Cash and Bank Columns:−

2016		(₹)
June 1	Cash in hand	800
	Bank Overdraft	5,700
7	Received a cheque from Bharti	3,250
9	Deposited the above cheque into bank
12	Paid to Bhavana by cheque	2,425
15	Bharti's cheque returned dishonoured
20	Withdrew from Bank for office use	250
25	Cheque received from Panna Lal and endorsed it in favour of Kamal on 28th June	1,200
30	Income Tax paid by cheque	150
30	Bank charges	25

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)		Bank (Rs)
2016					2016
June 01	Balance b/d		800		June 01	Balance b/d				5,700
June 09	Cheques-in-Hand			3,250	June 12	Bhavana				2,425
June 20	Bank A/c	C	250		June 15	Bharti				3,250
June 30	Balance c/d			8,550	June 20	Cash A/c	C			250
					June 30	Drawings A/c				150
					June 30	Bank Charges A/c				25
					June 30	Balance c/d		1,050
			1,050	11,800				1,050		11,800
July 01	Balance b/d		1,050		July 01	Balance b/d				8,550

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
June 07	Cheques-in-Hand A/c	Dr.		3,250
	To Bharti				3,250
	(Received cheque from Bharti)

June 25	Cheques-in-Hand A/c	Dr.		1,200
	To Panna Lal				1,200
	(Received cheque from Panna Lal)

June 28	Kamal	Dr.		1,200
	To Cheques-in-Hand A/c				1,200
	(Cheque received from Panna Lal, endorsed in favour of Kamal)

Question 9:

Enter the following transactions in the Cash Book with Cash and Bank Columns:-

2019
April 1	Balance of Cash in hand ₹ 4,000, overdraft at Bank ₹ 50,000.
4	Invested further capital ₹ 1,00,000 out of which ₹ 60,000 deposited into the bank.
5	Sold goods for cash ₹ 30,000 plus CGST and SGST @ 6% each.
10	Purchased goods ₹ 55,000 plus CGST and SGST @ 6% each and issued a cheque for the same.
11	Paid to Ram Vilas, our creditor ₹ 25,000; discount allowed by him ₹ 1,000.
14	Rent of ₹ 8,000 plus CGST and SGST @ 6% each paid by cheque.
15	Office Furniture purchased and a cheque of ₹ 22,400 issued for the same including CGST and SGST @ 6% each.
16	Drew cheque for personal use ₹ 5,000.
18	Collection from Atul ₹ 15,000, deposited in the bank on 19th April.
20	Goods sold to Amritraj for ₹ 80,000 plus CGST and SGST @ 6% each.
25	Received a cheque of ₹ 88,000 from Amritraj in full settlement of his account; deposited into bank on 28th April.
29	Drew from the bank for salary of the office staff ₹ 25,000.
29	Paid salary of the manager by cheque ₹ 10,000.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2019					2019
April 01	Balance b/d		4,000		Apr 01	Balance b/d			50,000
April 04	Capital		40,000	60,000	April 10	Purchases			55,000
April 05	Sales		30,000			Input CGST			3,300
	Output CGST		1800			Input SGST			3,300
	Output SGST		1800		April 11	Ram Vilas		25,000
April 19	Cheques in hand			15,000	April 14	Rent			8,000
April 28	Cheques in hand			88,000		Input CGST			480
April 30	Balance c/d			19,960		Input SGST			480
					April 15	Furniture			22,400
					April 16	Drawings			5,000
					April 29	Salary			25,000
					April 29	Manager’s salary			10,000
					April 30	Balance c/d		52,600
			77,600	1,82,960				77,600	1,82,960

Question 10(A):

Write the following transactions in a Two Column Cash Book and balance the Cash Book:−

2013		(₹)
Jan. 1	Cash in hand	6,000
	Bank Balance (Cr)	3,000
3	Deposited into Bank	2,000
5	Received from Mohan	400
	Discount allowed	10
7	Received a cheque from Hari and sent it to bank	600
9	Received a cheque from Prem Mohan	1,600
	Discount allowed	25
12	Withdrew from bank for office use	300
13	Bought goods for cash	600
14	Sold goods for cash	1,200
16	Paid to Ganesh by cheque	494
	Discount received	6
18	Prem Mohan's cheque deposited in the bank
20	Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800 and a cheque of ₹ 700.
22	Deposited into bank (including Gopal's cheque)	900
24	Paid rent by cheque	150
25	Withdrew from bank for personal use	200
28	Bank notifies that Prem Mohan's cheque was dishonoured
30	Received from Anil ₹ 270 in cash and ₹ 540 by cheque.
	Discount Allowed ₹ 90.
	The cheque was deposited into bank.
31	Bank charges as shown in Pass Book	5
	Paid Salary	500

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Jan. 01	Balance b/d		6,000		Jan. 01	Balance b/d			3,000
Jan. 03	Cash A/c	C		2,000	Jan. 03	Bank A/c	C	2,000
Jan. 05	Mohan		400		Jan. 12	Cash A/c	C		300
Jan. 07	Hari			600	Jan. 13	Purchases A/c		600
Jan. 12	Bank A/c	C	300		Jan. 16	Ganesh			494
Jan. 14	Sales A/c		1,200		Jan. 22	Bank A/c	C	200
Jan. 18	Cheques- in- Hand A/c			1,600	Jan. 24	Rent A/c			150
Jan. 20	Gopal		800		Jan. 25	Drawings A/c			200
Jan. 22	Cheques-in- Hand A/c			700	Jan. 28	Prem Mohan			1,600
Jan. 22	Cash A/c	C		200	Jan. 31	Bank Charges A/c			5
Jan. 30	Anil		270	540	Jan. 31	Salary A/c		500
Jan. 31	Balance c/d			109	Jan. 31	Balance c/d		5,670
			8,970	5,749				8,970	5,749
Feb. 01	Balance b/d		5,670		Feb. 01	Balance b/d			109

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 09	Cheques-in-Hand A/c	Dr.		1,600
	Discount Allowed A/c			25
	To Prem Mohan				1,625
	(Received cheque from Prem Mohan)

Jan. 20	Cheques-in-Hand A/c	Dr.		700
	To Gopal				700
	(Received cheque from Gopal)

Jan. 28	Prem Mohan	Dr.		25
	To Discount Allowed A/c				25
	(Cheque received from Prem Mohan, dishonoured)

Question 10(B):

Prepare a Two Column Cash Book from the following transactions∶−

2016
May 1	Cash at office ₹ 72.
	Bank overdraft ₹ 1,250.
4	Received from Prem Chand a cheque for ₹ 1,875 in full settlement of his account of ₹ 1,900. The cheque was banked on the same day.
5	Bought goods and paid by cheque ₹ 500.
6	Narinder settled his account of ₹ 700 by a cheque. This was banked on the same day.
9	Paid to Manohar Lal by a cheque for ₹ 420. Discount received ₹ 80.
12	Cash sales to date ₹ 400 of which ₹ 300 were banked.
17	Sold old typewriter for cash ₹ 320.
20	Received a cheque for ₹ 400 from Naresh in full settlement of his account of ₹ 460. The cheque is endorsed to Suresh on 24th May in full settlement of his account of ₹ 420.
25	Received a cheque from Hari Prakash for ₹ 150. The cheque is endorsed to Raj Prakash on 27th May; Discount received ₹ 30.
28	Withdrew from Bank for office use ₹ 100 and for personal use ₹ 100.
29	WIthdrew (from office) for payment of private bills ₹ 425.
30	Paid by cheque salaries ₹ 160 and rent ₹ 100.
31	Bank charges as per Pass Book ₹ 5.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2016					2016
May 01	Balance b/d		72		May 01	Balance b/d			1,250
May 04	Prem Chand			1,875	May 05	Purchases A/c			500
May 06	Narinder			700	May 09	Manohar Lal			420
May 12	Sales A/c		100	300	May 28	Cash A/c	C		100
May 17	Office Equipment A/c		320		May28	Drawings A/c			100
May 28	Bank A/c	C	100		May 29	Drawings A/c		425
					May 30	Salaries A/c			160
					May 30	Rent A/c			100
					May 31	Bank Charges A/c			5
					May 31	Balance c/d		167	240
			592	2,875				592	2,875
Apr. 01	Balance b/d		167	240

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
May 20	Cheques-in-Hand A/c	Dr.		400
	Discount Allowed A/c			60
	To Naresh				460
	(Received cheque from Naresh in full settlement of his claim)

May 24	Suresh	Dr.		420
	To Cheques-in-Hand A/c To Discount Received A/c				400
	To Cheques-in-Hand A/c To Discount Received A/c				20
	(Cheque received from Naresh, endorsed to Suresh)

May 25	Cheques-in-Hand A/c	Dr.		150
	To Hari Prakash				150
	(Cheque received from Hari Prakash)

May 27	Raj Prakash	Dr.		180
	To Cheques-in-Hand A/c To Discount Received A/c				150
	To Cheques-in-Hand A/c To Discount Received A/c				30
	(Cheque received from Hari Prakash, endorsed to Raj Prakash)

Question 11(A):

Enter the following transactions in the Two Column Cash Book of Mr. Mohan:-

2018		₹
Jan. 1	Cash in Hand	2,200
	Cash at Bank	50,000
3	Purchased goods for ₹ 75,000; Trade Discount 20%; CGST 6%, SGST 6%; Payment made by Cheque
4	Sold goods for ₹ 40,000; Trade Discount 15%; IGST 12%; Payment received by Cheque
5	Received a cheque from Naresh	1,000
8	Cheque received from Naresh endorsed to Suresh in full settlement of his account of ₹ 1,050
10	Paid Life Insurance premium of Mr. Mohan	100
13	Received a cheque from Pawan in full settlement of his account of ₹ 750.	700
16	Pawan's cheque returned dishonoured by bank	–
20	Deposited into Bank, balance of Cash in excess of ₹ 250

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2018					2018
Jan. 01	Balance b/d		2,200	50,000	Jan. 03	Purchases A/c			60,000
Jan. 04	Sales A/c			34,000	Jan.03	Input CGST A/c			3,600
Jan. 04	Output IGST A/c			4,080	Jan.03	Input SGST A/c			3,600
Jan. 13	Pawan			700	Jan. 10	Drawings A/c		100	–
Jan. 20	Cash A/c (WN 2)	C		1,850	Jan. 16	Pawan		–	700
					Jan. 20	Bank A/c (WN 2)	C	1,850	–
					Jan. 31	Balance c/d		250	22,730
			2,200	90,630				2,200	90,630
Feb. 01	Balance b/d		250	22,730

Working Notes

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2018
Jan.05	Cheques-in-Hand A/c	Dr.		1,000
	To Naresh				1,000
	(Received cheque from Naresh)

Jan.08	Suresh	Dr.		1,050
	To Cheques-in-Hand A/c				1,000
	To Discount Received A/c				50
	(Cheque received from Naresh, endorsed to Suresh)

Jan.16	Pawan	Dr.		50
	To Discount Allowed A/c				50
	(Cheque received from Pawan, dishonoured)

WN2 Cash Deposited into the Bank

Question 11(B):

Enter the following transactions in a Two Column Cash Book:-

2016		₹
Dec. 1	Started business with cash	50,000
2	Pays into Bank	29,000
3	Received cheque from Raja & Co.	800
	Discount allowed	20
5	Withdrew cash from bank for private use	240
10	Purchased goods for ₹ 1,00,000; IGST 18%; Payment made by Cheque
12	Sold goods for ₹ 1,50,000; Trade Discount 20%; IGST 18%; Payment received by Cheque
14	Received cheque from Kamla	395
	Discount allowed	15
16	Kamla's cheque endorsed to Bala in full settlement of her account of ₹ 425
29	Paid rent by cheque	1,000
30	Deposited into bank, balance of cash in excess of	450

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2016					2016
Dec. 01	Capital A/c		50,000		Dec. 02	Bank A/c	C	29,000
Dec. 02	Cash A/c	C		29,000	Dec. 05	Drawings A/c			240
Dec. 03	Raja & Co.			800	Dec. 10	Purchases A/c			1,00,000
Dec. 12	Sales A/c			1,20,000	Dec. 10	Input IGST A/c			18,000
Dec. 12	Output IGST A/c			21,600	Dec. 29	Rent A/c			1,000
Dec. 30	Cash A/c	C		20,550	Dec. 30	Bank A/c	C	20,550
					Dec. 31	Balance c/d		450	72,710
			50,000	1,91,950				50,000	1,91,950
2017
Jan. 01	Balance b/d		450	72,710

Working Notes:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2016
Dec. 14	Cheques-in-Hand A/c	Dr.		395
	Discount Allowed A/c			15
	To Kamla				410
	(Received cheque from Kamla)

Dec. 16	Bala	Dr.		425
	To Cheques-in-Hand A/c				395
	To Discount Received A/c				30
	(Cheque received from Kamla, endorsed to Bala)

WN2 Cash Deposited into the Bank

Note: Transaction dated December 03, 2016, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Question 12:

Enter the following transactions in the Cash Book with Cash and Bank Columns∶−

2016
June 1	Balance of Cash in Hand ₹ 12,000; Overdraft at Bank ₹ 1,500.
2	Deposited into Bank ₹ 10,000.
	Sold goods for Cash ₹ 28,000 and paid half the proceeds into Bank.
3	Purchased goods for ₹ 7,000 from Manoj & Co. on Credit.
5	Received a Money Order from Suresh ₹ 500.
8	Received ₹ 2,800 from Govind. Paid ₹ 1,000 into Bank.
10	Received a cheque for ₹ 7,600 from Subhash in full settlement of ₹ 8,000 due from him.
12	Settled the account of Manoj & Co. by payment of ₹ 6,600
	half Cash and half by cheque.
13	Cheque received from Subhash deposited into Bank.
15	Paid for purchase of Machinery by cheque ₹ 20,000.
16	Paid wages for the erection of above Machinery ₹ 1,000.
17	Cheque issued for ₹ 6,000 in favour of Sachdeva & Co. for purchase of furniture.
20	Purchased goods from Kalpna Garments for ₹ 10,500 on credit.
	Received a Bank Draft for ₹ 4,800 from Damodar & Co. in full settlement of ₹ 5,000 due from them. Sent the draft to bank.
24	Bank issued a draft for ₹ 10,000 in favour of Kalpna Garments on our request. Bank charged ₹ 25 for issuing the draft. Account of Kalpna Garments was fully settled.
26	Drew from bank for petty cash ₹ 100.
28	Paid salary by cheque ₹ 6,000.
30	Bank Charges ₹ 50 and Interest ₹ 1,620 charged by bank.
	Deposited into bank the entire balance after retaining ₹ 4,000 at office

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2016					2016
June 01	Balance b/d		12,000		June 01	Balance b/d			1,500
June 02	Cash A/c	C		10,000	June 02	Bank A/c	C	10,000
June 02	Sales A/c		14,000	14,000	June 12	Manoj & Co.		3,300	3,300
June 05	Suresh		500		June 15	Machinery A/c			20,000
June 08	Govind		1,800	1,000	June 16	Machinery A/c		1,000
					June 17	Furniture A/c			6,000
June 13	Cheques -in-Hand A/c			7,600	June 24	Kalpna Garments			10,025
June 20	Damodar & Co.			4,800	June 26	Petty Expenses A/c			100
June 30	Cash A/c	C		10,000	June 28	Salary A/c			6,000
June 30	Balance c/d			1,195	June 30	Bank Charges A/c			50
					June 30	Interest A/c			1,620
					June 30	Bank A/c	C	10,000
					June 30	Balance c/d		4,000
			28,300	48,595				28,300	48,595
July 01	Balance b/d		4,000		July 01	Balance b/d			895

Working Notes:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
June 10	Cheques-in-Hand A/c	Dr.		7,600
	To Subhash				7,600
	(Received cheque from Subhash)

WN2 Cash Deposited into the Bank

$Cash Deposited into the Bank = Total of Cash Column (Dr . side) - (Total of Cash Column (Cr . side) + Cash Balance Maintained = 28, 300 - (14, 300 + 4, 000) = Rs 10, 000$

Note: Transaction dated June 03, 2011 and June 20, 2011 will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

Question 13(A):

Prepare a Cash Book with Cash and Bank Columns from the following transactions:−

2017
March 1	Cash in hand ₹ 1,800 and at Bank ₹ 11,000.
5	Received a cheque for commission ₹ 3,960. Cheque was immediately deposited into bank.
7	Bought goods for cheque ₹ 7,000.
8	Bought goods for cash ₹ 500.
10	Purchased a Computer and payment made by cheque of ₹ 5,000.
14	Paid Trade Expenses ₹ 105.
16	Paid into Bank ₹ 1,000.
18	Ramesh who owed us ₹ 500 became bankrupt and paid us 50 paise in a ₹.
20	Received ₹ 400 from Manohar and allowed him discount ₹ 10.
23	Withdrew from Bank ₹ 400.
23	Paid ₹ 300 to Ghanshyam Dass & Co. They allowed us discount ₹ 10.
24	Received ₹ 2,000 from Hari Ram and deposited the same into Bank.
25	Withdrew from Bank for private expenses ₹ 300.
27	Sold goods for cash ₹ 200.
28	Received cheque for goods sold ₹ 9,000.
29	Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into Bank.
30	Bank charges as per Book ₹ 5.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Mar. 01	Balance b/d		1,800	11,000	Mar. 07	Purchases A/c			7,000
Mar. 05	Commission A/c			3,960	Mar. 08	Purchases A/c		500
Mar. 16	Cash A/c	C		1,000	Mar. 10	Office Equipment A/c			5,000
Mar. 18	Ramesh		250		Mar. 14	Trade Expenses A/c		105
Mar. 20	Manohar		400		Mar. 16	Bank A/c	C	1,000
Mar. 23	Bank A/c	C	400		Mar. 23	Cash A/c	C		400
Mar. 24	Hari			2,000	Mar. 23	Ghanshyam Dass & Co.		300
Mar. 27	Sales A/c		200		Mar. 25	Drawings A/c			300
Mar. 28	Sales A/c			9,000	Mar. 30	Bank Charges A/c			5
Mar. 29	Loan A/c		2,000	3,000	Mar. 31	Balance c/d		3,145	17,255
			5,050	29,960				5,050	29,960
Apr.01	Balance b/d		3,145	17,255

Note: Transaction dated March 28, 2017, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Question 13(B):

From the following transactions, prepare Cash Book with Cash and Bank Columns:−

2016		(₹)
May 1	Cash in hand	4,800
	Bank Overdraft	30,400
2	Fresh Capital introduced	20,000
3	Deposited into Bank	15,000
4	Sold goods to Mahesh on Credit	6,200
5	An amount of ₹ 4,200 due from Ashok written off as bad debts in the previous year, now recovered.
6	Withdrew from bank for the payment of Life Insurance Premium	3,000
8	Received a cheque form Mahesh for ₹ 6,000 in full settlement of his account and deposited the same into the Bank.
10	Sold goods to Varun on Credit.	30,000
12	Received a cheque for ₹ 28,000 from Varun in full settlement.
15	Cheque received from Varun sent to Bank
18	Varun's cheque returned by Bank dishonoured. Bank charged ₹ 25 on this cheque.
20	Received a cheque of ₹ 6,800 from Vijay which was endorsed to AmritRaj on 23rd May.
25	Withdrew cash from Bank ₹ 5,000 for paying gift to his daughter on her birthday.
26	Bought goods from Gupta General Store for ₹ 10,000 on credit and they allowed us trade discount of 25%.
28	Paid to Gupta General Stores in cash in full settlement	7,000
28	Sale of old machinery, payment received in cash ₹ 7,700.
30	Paid Salary by cheque ₹ 1,500. Paid Rent in cash ₹ 2,200.
31	Paid into Current Account the entire balance after retaining ₹ 5,000 at office.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2016					2016
May 01	Balance b/d		4,800		May 01	Balance b/d			30,400
May 02	Capital A/c		20,000		May 03	Bank A/c	C	15,000
May 03	Cash A/c	C		15,000	May 06	Drawings A/c			3,000
May 05	Bad Debts Recov. A/c		4,200		May 18	Varun			28,025
May 08	Mahesh			6,000	May 25	Drawings A/c			5,000
May 15	Cheques- in-Hand A/c			28,000	May 28	Gupta General Store		7,000
May 28	Machinery A/c		7,700		May 30	Salary A/c		–	1,500
May 31	Cash A/c	C		7,500	May 30	Rent A/c		2,200
May 31	Balance c/d			11,425	May 31	Bank A/c	C	7,500
					May 31	Balance c/d		5,000
			36,700	67,925				36,700	69,925
June 01	Balance b/d		5,000		June 01	Balance b/d			11,425

Working Notes:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
May 12	Cheques-in-Hand A/c	Dr.		28,000
	Discount Allowed A/c	Dr.		2,000
	To Varun				30,000
	(Received cheque from Varun)

May 18	Varun	Dr.		2,000
	To Discount Allowed A/c				2,000
	(Cheque received from Varun, dishonoured)

May 20	Cheques-in-Hand A/c	Dr.		6,800
	To Vijay				6,800
	(Received cheque from Vijay)

May 23	Amrit	Dr.		6,800
	To Cheques-in-Hand A/c				6,800
	(Cheque received from Vijay, endorsed to Amrit)

WN2 Cash Deposited into the Bank

Note: Transaction dated May 04, 2016 and May 10, 2016 will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

Question 14:

Compile a Two Column Cash Book from the following transactions of Kavita Garments∶−

2017
Feb. 1	Cash in hand ₹ 7,500; Cash at bank ₹ 8,000.
3	Received a cheque of ₹ 5,880 for cash sales. Cheque was immediately deposited into bank.
5	Received two cheques from Kalpna each of ₹ 10,000.
6	First cheque received from Kalpna is endorsed to Sunita in full settlement of ₹ 10,200.
	Second cheque is sent to bank for collection.
8	Second cheque received from Kalpna is returned as dishonoured by the bank.
	The bank has debited our account with ₹ 20 as bank charges on this cheque.
10	Received cheque from sale of old furniture ₹ 1,950. Next day, the cheque is endorsed to a creditor Ramesh in full settlement of ₹ 2,000 due to him.
12	Purchased goods from Mohan on Credit for ₹ 8,000.
15	Settled Mohan's account by giving a cheque for ₹ 4,000 and Cash ₹ 3,900.
16	Goods sold to Pawan for ₹ 6,000. He paid the amount in cash immediately after deducting 2 $\frac{1}{2}$ % cash discount.
20	Paid salary by cheque ₹ 5,000.
25	Cash sale to date ₹ 50,000 of which ₹ 40,000 banked.
26	Paid electric bill of ₹ 2,000 for January by cheque. Paid Rent for January ₹ 1,500.
27	Cash purchases ₹ 5,000, issued a cheque.
28	Deposited into bank cash retaining ₹ 7,500.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Feb. 01	Balance b/d		7,500	8,000	Feb. 08	Kalpna			10,020
Feb. 03	Sales A/c			5,880	Feb. 15	Mohan		3,900	4,000
Feb. 06	Cheque in Hand A/c			10,000	Feb. 20	Salary A/c			5,000
Feb. 16	Sales A/c		5,850		Feb. 26	Outstanding Electric Bill A/c			2,000
Feb. 25	Sales A/c		10,000	40,000	Feb. 26	Outstanding Rent A/c		1,500
Feb. 28	Cash A/c	C		10,450	Feb. 27	Purchases A/c			5,000
					Feb. 28	Bank A/c	C	10,450
					Feb. 28	Balance c/d		7,500	48,310
			23,350	74,330				23,350	74,330
Mar. 01	Balance b/d		7,500	48,310

Working Notes:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Feb. 05	Cheques-in-Hand A/c (1)	Dr.		10,000
	Cheques-in-Hand A/c (2)	Dr.		10,000
	To Kalpna				20,000
	(Received cheque from Subhash)

Feb. 06	Sunita	Dr.		10,200
	To Cheques-in-Hand A/c (1)				10,000
	To Discount Received A/c				200
	(Cheque received from Kalpna, endorsed to Sunita)

Feb. 06	Bank A/c	Dr.		10,000
	To Cheques-in-Hand A/c (2)				10,000
	(Cheque received from Kalpna, sent to bank for collection)

Feb.10	Cheques-in-Hand A/c	Dr.		1,950
	To Furniture A/c				1,950
	(Cheque received against sale of furniture)

Feb. 11	Ramesh			2,000
	To Cheques-in-Hand A/c				1,950
	To Discount Received A/c				50
	(Cheque received from Sale of furniture, endorsed to Ramesh)

WN2 Cash Deposited into the Bank

Note: Transaction dated Feb. 12, 2017, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

Question 15:

Prepare a Petty Cash Book on the Imprest System from the following:

2017
April 1	Received ₹ 10,000 for Petty Cash.
3	Paid Cartage ₹ 800.
4	Paid Bus Fare ₹ 400; Speed Post ₹ 200.
6	Paid for Stationery ₹ 700.
7	Paid for Courier Services ₹ 300.
9	Paid for Taxi fare ₹ 800; Wages ₹ 300.
10	Paid for Wages ₹ 400; Charity ₹ 500
11	Paid for Newspaper bill ₹ 600.
12	Paid for soap ₹ 320; Speed post charges ₹ 300.
13	Paid for Postage ₹ 780.
14	Paid for Repairs of Chairs ₹ 500.
15	Paid for Refreshment to customers ₹ 900.

Answer:

Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
10,000		Apr. 01		Cash A/c
		Apr. 03		Cartage A/c	800					800
		Apr. 04		Bus Fare A/c	400	400
		Apr. 04		Postage A/c	200			200
		Apr. 06		Stationery A/c	700		700
		Apr. 07		Courier Services A/c	300			300
		Apr. 09		Conveyance A/c	800	800
		Apr. 09		Wages A/c	300				300
		Apr. 10		Wages A/c	400				400
		Apr. 10		Charity A/c	500						500
		Apr. 11		News Paper A/c	600						600
		Apr. 12		Soap A/c	320						320
		Apr. 12		Postage A/c	300			300
		Apr. 13		Postage A/c	780			780
		Apr. 14		Repairs A/c	500						500
		Apr. 15		Refreshment A/c	900						900
					7,800	1,200	700	1,580	700	800	2,820
		Apr. 15		Balance c/d	2,200
10,000					10,000
2,200		Apr. 16		Balance b/d
7,800		Apr. 16		Cash A/c

Question 16:

Record the following transactions in a Petty Cash Book with suitable columns. The book is kept on imprest system, amount of imprest being ₹ 4,000.

2017
April 1	Petty cash in hand ₹ 540, Received cash to make-up the imprest.
	Paid for office cleaning ₹ 100.
April 4	Paid railway fare ₹ 320, bus fare ₹ 280, wages ₹ 150.
April 5	Bought shorthand note books for office ₹ 370.
April 7	Paid carriage on parcels ₹ 150, paid for wages ₹ 220.
April 10	Bought stamps for ₹ 300, envelopes for ₹ 450 and an accounts register for ₹ 400.
April 12	Paid for repairs ₹ 200, gave tips to office peon ₹ 150.
April 13	Gave charity ₹ 100, served tea to customers ₹ 250.
April 15	Paid for wages ₹ 160, rewards to servant ₹ 100.

Answer:

Petty Cash Book
Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
540		Apr. 01		Balance b/d
3,460		Apr. 01		Cash A/c
		Apr. 01		Cleaning Charges A/c	100						100
		Apr. 04		Conveyance A/c	600	600
		Apr. 04		Wages A/c	150				150
		Apr. 05		Note Books A/c	370		370
		Apr. 07		Carriage A/c	150					150
		Apr. 07		Wages A/c	220				220
		Apr. 10		Postage A/c	300			300
		Apr. 10		Envelopes A/c	450		450
		Apr. 10		A/c Books A/c	400		400
		Apr. 12		Repairs A/c	200						200
		Apr. 12		Misc. Exp. A/c	150						150
		Apr. 13		Charity A/c	100						100
		Apr. 13		Refreshment A/c	250						25
		Apr. 15		Wages A/c	160				160
		Apr. 15		Reward A/c	100						100
					3,700	600	1,220	300	530	150	900
		Apr. 15		Balance c/d	300
4,000					4,000
300		Apr. 16		Balance b/d
3,700		Apr. 16		Cash A/c

Question 17:

Mr. Yadav, the petty cashier of M/s Triputi Traders received ₹10,000 on April 1, 2016 from the Head Cashier. Following were the petty expenses :−

2016		(₹)
April 2	Taxi fare	750
3	Refreshments	450
5	Registered postal charges	200
5	Wages	700
8	Auto fare	200
9	Courier charges	150
12	Postal Stamps	600
14	Eraser/Sharpeners/Pencils	400
17	Speed Post charges	200
20	Cartage	600
20	Computer Stationery	500
22	Wages	300
24	Bus fare	600
25	Office Sanitation	800
26	Refreshments	750
28	Loading Charges	300
30	Photostatting Charges	200
30	Wages	800

You are required to prepare a Petty Cash Book.

Answer:

Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2016
10,000		Apr. 01		Cash A/c
		Apr. 02		Taxi Fare A/c	750	750
		Apr. 03		Refreshment A/c	450						450
		Apr. 05		Postal Charges A/c	200			200
		Apr. 05		Wages A/c	700				700
		Apr. 08		Auto fare A/c	200	200
		Apr. 09		Courier A/c	150			150
		Apr. 12		Postage A/c	600			600
		Apr. 14		Stationery Ac	400		400
		Apr. 17		Postage A/c	200			200
		Apr. 20		Cartage A/c	600					600
		Apr. 20		Stationery A/c	500		500
		Apr. 22		Wages A/c	300				300
		Apr. 24		Bus Fare A/c	600	600
		Apr. 25		Office Expenses A/c	800						800
		Apr. 26		Refreshment A/c	750						750
		Apr. 28		Loading Charges A/c	300					300
		Apr. 30		Photostatting Charges A/c	200						200
		Apr .30		Wages A/c	800				800
					8,500	1,550	900	1,150	1,800	900	2,200
		Apr. 30		Balance c/d	1,500
10,000					10,000
1,500		May 01		Balance b/d
8,500		May 01		Cash A/c

Question 18:

Record the following transactions in a cash book with cash and bank columns:

2017		(₹)
Jan. 1	Bank overdraft	12,000
	Cash in hand	2,300
Jan. 7	Cheque received from Ram ₹ 4,000 and discount allowed ₹ 200
Jan. 8	Deposited the above cheque into Bank	4,000
Jan. 12	Banked	200
Jan. 15	Received a money order from Gopal	500
Jan. 16	Money withdrawn from Bank for office use	300
Jan. 18	Bank Charges	20
Jan. 20	Interest on bank overdraft	1,000

Answer:

Cash Book
Dr.										Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Jan. 01	Balance b/d		2,300		Jan. 01	Balance b/d			12,000
Jan. 08	Cheques- in-Hand A/c			4,000	Jan. 12	Bank A/c	C	200
Jan. 12	Cash A/c	C		200	Jan. 16	Cash A/c	C		300
Jan. 15	Gopal		500		Jan. 18	Bank Charges A/c			20
Jan. 16	Bank A/c	C	300		Jan. 20	Interest on O/D			1,000
Jan. 31	Balance c/d			9,120	Jan. 31	Balance c/d		2,900
			3,100	13,320				3,100	13,320
Feb. 01	Balance b/d		2,900		Feb. 01	Balance b/d			9,120

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 07	Cheques-in-Hand A/c	Dr.		4,000
	Discount Allowed A/c	Dr.		200
	To Ram				4,200
	(Received cheque from Ram)

Question 19:

Enter the following transactions in two Column cash book and find out the cash and bank balance∶

2017		(₹)
Jan. 1	Started business with cash	20,000
Jan. 2	Opened a current account with the S.B.I.	8,000
Jan. 3	Bought goods by cheque	150
Jan. 4	Received cheque from Ram	200
Jan. 5	Sold goods for cash	40
Jan. 7	Paid into bank:
	(i) Cash ₹ 30
	(ii) Cheque ₹ 200	230
Jan. 8	Paid Shyam by cheque	345
Jan. 8	Paid carriage by cheque	180
Jan. 10	Drew cash from bank for office use	200
Jan. 30	Paid wages by cheque	60

Answer:

Cash Book
Dr.										Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Jan. 01	Capital A/c		20,000		Jan. 02	Bank A/c	C	8,000
Jan. 02	Cash A/c	C		8,000	Jan. 03	Purchases A/c			150
Jan. 05	Sales A/c		40		Jan. 07	Bank A/c	C	30
Jan. 07	Cheques-in-Hand A/c			200	Jan. 08	Shyam			345
Jan. 07	Cash A/c	C		30	Jan. 08	Carriage A/c			180
Jan. 10	Bank A/c	C	200		Jan. 10	Cash A/c	C		200
					Jan. 30	Wages A/c			60
					Jan. 31	Balance c/d		12,210	7,295
			20,240	8,230				20,240	8,230
Feb.01	Balance b/d		12,210	7,295

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 04	Cheques-in-Hand A/c	Dr.		200
	To Ram				200
	(Cheque received from Ram)

Question 20:

Enter the following transactions in a Cash Book with Cash and Bank Columns∶−

2017		(₹)
March 1	Commenced business with ₹1,00,000 of which ₹20,000 were borrowed from Mr. Ratan
2	Opened current account with Punjab National Bank	75,000
4	Bought goods by cheque	60,000
5	Purchased a typewriter for ₹4,000 and spent ₹500 on its repairs
8	Paid petty cash expenses	200
10	Transferred from Current account to Fixed Deposit Account in the Bank	5,000
12	Sold goods for Cash ₹25,000 and cheque ₹15,000
13	Deposited the above cheque into bank
15	Purchased goods from Ram Singh on Credit	25,000
18	Settled Ram Singh's Account by cheque	24,750
20	Sent a cheque in payment of the fees of Proprietor's son	500
25	Cash sales, received a cheque	4,000
28	Deposited the above cheque into bank, collection charges	25
31	Repaid the loan taken from Mr. Ratan including interest @ 18% p.a.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Mar. 01	Capital A/c		80,000		Mar. 02	Bank A/c	C	75,000
Mar. 01	Loan from Ratan		20,000		Mar. 04	Purchases A/c			60,000
Mar. 02	Cash A/c	C		75,000	Mar. 05	Office Equipments A/c		4,500
Mar. 12	Sales A/c		25,000		Mar. 08	Petty Expenses A/c		200
Mar. 13	Cheque in Hand			15,000	Mar. 10	Fixed Deposit A/c			5,000
Mar. 28	Cheque in Hand			4,000	Mar. 18	Ram Singh			24,750
					Mar. 20	Drawings A/c			500
					Mar. 28	Collection Charges A/c			25
					Mar. 31	Loan from Ratan		20,000
					Mar. 31	Interest paid on Loan		300
					Mar. 31	Balance c/d		25,000	3,725
			1,25,000	94,000				1,25,000	94,000
Apr.01	Balance b/d		25,000	3,725

Working Notes:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Mar. 12	Cheques-in-Hand A/c	Dr.		15,000
	To Sales A/c				15,000
	(Received cheque)

Mar. 25	Cheques-in-Hand A/c	Dr.		4,000
	To Sales A/c				4,000
	(Received cheque)

WN2 Calculation of Interest on Loan

Question 21:

Enter the following transactions in a Cash Book with Cash and Bank Columns∶−

2017
March 1	Cash in Hand ₹ 15,000; Bank ₹ 8,000
2	Sold goods to X on credit for ₹ 10,000.
5	Sold goods for ₹ 20,000; received cheque from them, discount allowed 2 $\frac{1}{2}$ %.
	Cheque was deposited into bank on 7th March.
10	Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days ₹ 20,000.
12	Payment made to Suresh; half in Cash and half by cheque.
14	Received a Bank Draft for ₹ 6,820 from Siya Ram in full settlement of ₹ 7,000 due from him. Sent the draft to the Bank.
16	Settled Pawan's account of ₹ 5,000 at a discount of 5%.
17	Goods worth ₹ 8,000 were purchased from Sunil on 5th March. Its payment was made today by cheque after deducting 5% cash discount.
18	Withdrawn from Bank ₹ 20,000 and Furniture was purchased for ₹ 15,000; the balance taken by the proprietor.
20	Received a cheque from Ravi for ₹ 2,850 in settlement after deducting 5%.
	Endorsed the cheque to Gopal on 22nd March.
22	Placed an order with 'Jai Traders' for goods of the value of ₹ 10,000 and sent a cheque of ₹ 8,000 with the order.
23	Purchased furniture by cheque of ₹ 6,000.
24	Cash sales ₹ 15,000; half of which deposited into bank.
25	X settled his account by payment of ₹ 10,150; ₹ 150 being the interest charged.
27	Paid rent to Landlord 'Rakesh' by cheque ₹ 2,000.
28	Cashed a cheque for ₹ 10,000 and paid salaries in cash ₹ 8,000.
31	Deposited into bank, balance of cash in excess of ₹ 5,000.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Mar. 01	Balance b/d		15,000	8,000	Mar. 12	Suresh		9,500	9,500
Mar. 07	Cheques- in-Hand			19,500	Mar. 16	Pawan		4,750
Mar. 14	Siya Ram			6,820	Mar. 17	Purchases A/c			7,600
Mar. 24	Sales A/c		7,500	7,500	Mar. 18	Drawings A/c			5,000
Mar. 25	X		10,000		Mar. 18	Furniture A/c			15,000
Mar. 25	Interest A/c		150		Mar. 22	Jai Traders			8,000
Mar. 28	Bank A/c	C	10,000		Mar. 23	Furniture A/c			6,000
Mar. 31	Cash A/c	C		15,400	Mar. 27	Rent A/c			2,000
Mar. 31	Balance c/d			5,880	Mar. 28	Cash A/c	C		10,000
					Mar. 28	Salary A/c		8,000
					Mar. 31	Bank A/c	C	15,400
					Mar. 31	Balance c/d		5,000
			42,650	63,100				42,650	63,100
Apr. 01	Balance b/d		5,000		Apr. 01	Balance b/d			5,880

Working Note:

WN1

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Mar. 05	Cheques-in-Hand A/c	Dr.		19,500
	Discount Allowed A/c	Dr.		500
	To Sales A/c				20,000
	(Cheque received from Navin)

Mar. 20	Cheques-in-Hand A/c	Dr.		2,850
	Discount Allowed A/c	Dr.		150
	To Ravi				3,000
	(Cheque received from Ravi)

Mar. 22	Gopal	Dr.		2,850
	To Cheques-in-Hand A/c				2,850
	(Cheque endorsed to Gopal)

WN2 Cash Deposited into the Bank

WN2 Calculation of Discount Allowed to Ravi

Note: Transaction dated March 02, 2017 and March 10, 2017, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

Question 22:

Prepare a Cash Book with Cash and Bank Columns from the following particulars∶−

2017		(₹)
Feb. 1	Cash in Hand ₹ 14,800; Bank Overdraft ₹ 32,700
4	Sold goods, received cheque (deposited same day)	4,950
5	Sold goods to Navin on Credit	10,000
8	Received from Navin a cheque for ₹ 9,500 in settlement of his account.
10	Sold goods to Murlidhar on Credit	6,000
12	Cheque received from Navin endorsed to Praveen in full settlement of his account	9,800
15	Received cheque from Ram	12,800
	Allowed him discount	200
16	Paid into Bank (including Ram's cheque)	15,000
18	Cheque from Ram returned dishonoured and bank debits our account in respect of charges on this cheque ₹ 20. Discount not withdrawn.
19	Received the amount of returned cheque and bank charges in cash from Ram.
20	Instructed the bank to issue a bank draft for ₹ 5,000 in favour of Shyam. Bank charged ₹ 40 for issuing the draft.
22	Murlidhar settled his account by means of a cheque for ₹ 6,200; including ₹ 200 as the interest charged from him. Lodged the cheque into bank.
24	Paid ₹ 5,000 by cheque for cash purchases.
25	Sudhir who owed us ₹ 8,000 became bankrupt and paid us 50 paise per rupee.
28	Paid salary to Manohar Lal	3,000
28	Banked	20,000

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Feb. 01	Balance b/d		14,800		Feb. 01	Balance b/d			32,700
Feb. 04	Sales A/c			4,950	Feb. 16	Bank A/c	C	2,200
Feb. 16	Cheques in-Hand A/c			12,800	Feb. 18	Ram			12,820
Feb. 16	Cash A/c	C		2,200	Feb. 20	Shyam			5,000
Feb. 19	Ram		12,820	–	Feb. 20	Bank Charges A/c			40
Feb. 22	Murlidhar			6,200	Feb. 24	Purchases A/c			5,000
Feb. 25	Sudhir		4,000	–	Feb. 28	Salary A/c		3,000
Feb. 28	Cash A/c	C		20,000	Feb. 28	Bank A/c	C	20,000
Feb. 28	Balance c/d			9,410	Feb. 28	Balance c/d		6,420
			31,620	55,560				31,620	55,560
Mar. 01	Balance b/d		6,420		Mar. 01	Balance b/d			9,410

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Feb.08	Cheques-in-Hand A/c	Dr.		9,500
	Discount Allowed A/c	Dr.		500
	To Navin				10,000
	(Cheque received from Navin)

Feb.12	Praveen	Dr.		9,800
	To Cheques-in-Hand A/c				9,500
	To Discount Received A/c				300
	(Cheque endorsed to Praveen)

Feb.15	Cheques-in-Hand A/c	Dr.		12,800
	Discount Allowed A/c	Dr.		200
	To Ram				13,000
	(Cheque received from Ram)

Note: Transaction dated February 08, 2017, February 10, 2017 and February 12, 2017, will not be recorded in Cash Book because these transactions will not affect the cash/bank balance.

Question 23:

Mr. Lal operates two bank accounts both of which are maintained in the columnar cash book itself. You are required to prepare a proforma of the cash book, record the following transactions therein and draw the closing balances as on 30th June, 2016:

2016		(₹)
June 20	Opening Balance of Cash	1,180
	Progressive Bank	19,040
	Goodwill Bank (Overdraft)	6,460
20	Received cheque for ₹ 1,800 from a debtor Mr. X and deposited in Goodwill Bank. The Bank credited the amount on 23rd June and debited ₹ 4 as its collection charges.
21	Purchased goods for ₹ 18,210 and a cheque issued on Progressive Bank.
22	Paid office expenses ₹ 410 and ₹ 80 for stationery in cash.
23	Deposited a cheque for ₹ 21,090 being sale proceeds of goods in Progressive Bank. The Bank credited the amount on the same day and debited ₹ 21 as cheque discounting charges.
23	A cheque for ₹ 8,000 drawn by Mr. Lal himself on Progressive Bank was deposited in his account with Goodwill Bank.
25	Cash drawn from the account with Progressive Bank ₹ 600 for office use.
25	A cheque for ₹ 1,100 received from Mr. A and earlier deposited in Goodwill Bank (on 14th June) was returned unpaid and Bank debited ₹ 10 towards its charges. Mr. Lal received the amount of returned cheque and Bank charges in cash from Mr. A.
28	Deposited cash ₹ 1,500 in the account with Goodwill Bank.
29	Purchased postal stamps for ₹ 200 and paid in cash.

Answer:

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash (Rs)

Progressive Bank
(Rs)

Goodwill Bank (Rs)

Date

Particulars

L.F.

Cash (Rs)

Progressive Bank
(Rs)

Goodwill Bank (Rs)

2016

June 20

Balance b/d

1,180

19,040

–

June 20

Balance b/d

–

6,460

June 20

X

–

1,800

June 21

Purchases A/c

–

18,210

–

June 23

Sales A/c

–

21,090

–

June 22

Office Expenses A/c

410

–

June 23

Progressive Bank A/c

C

–

8,000

June 22

Stationery A/c

80

–

June 25

Progressive Bank A/c

C

600

–

June 23

Bank Charges A/c

–

4

June 25

A

1,110

–

June 23

Bank Charges A/c

–

21

–

June 28

Cash A/c

C

–

1,500

June 23

Goodwill Bank A/c

C

–

8,000

–

June 25

Cash A/c

C

–

600

–

June 25

A

–

1,110

June 28

Goodwill Bank A/c

C

1,500

–

June 29

Postage A/c

200

–

June 30

Balance c/d

700

13,299

3,726

2,890

40,130

11,300

2,890

40,130

11,300

July 01

Balance b/d

700

13,299

3,726

Question 24:

Mr. Chaturvedi maintains two bank accounts. Prepare his columnar cash book from the following particulars:

2016		(₹)
May 1	Cash in hand	34,000
	Balance with Hongkong Bank	75,200
	Balance with Citi Bank	1,20,000
May 3	Cash drawn from Citi Bank for office use	25,000
May 8	Sold goods to Diwedi for ₹ 80,000 and received from him ₹ 20,000 in cash and a cheque for the balance. The cheque is deposited in Hongkong Bank on 9th and the bank credited the amount on 15th and debited ₹ 25 as its collection charges.
May 12	Purchased goods for ₹ 40,000 at 20% trade discount. 25% of the amount is paid in cash and issued a cheque on Citi Bank for the balance amount.
May 20	Paid Wages ₹ 36,000 and Salary ₹ 4,000.
May 22	A cheque for ₹ 50,000 is drawn on Citi Bank and it is deposited in Hongkong Bank.
May 23	Purchased land for ₹ 3,20,000 and a cheque is issued on Hongkong Bank.
May 24	A cheque for ₹ 10,000 which was received from Mohan and was deposited in Citi Bank on 25th April is dishonoured and the bank debited ₹ 100 as bank charges on this cheque. The amount of dishonoured cheque and bank charges is received from Mohan in cash on 25th.
May 26	Deposited cash ₹ 30,000 in Hongkong Bank.
May 28	Sold old typewriter for ₹ 2,000 and old newspapers for ₹200 in cash.
May 30	Interest charged by Hongkong Bank ₹ 400.
May 31	Bank charges by Citi Bank ₹ 180 and Hongkong Bank ₹ 340.

Answer:

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash (Rs)

Hongkong Bank
(Rs)

Citi Bank (Rs)

Date

Particulars

L.F.

Cash (Rs)

Hongkong Bank
(Rs)

Citi Bank (Rs)

2016

May 01

Balance b/d

34,000

75,200

1,20,000

May 03

Cash A/c

C

25,000

May 03

Bank A/c

C

25,000

May 12

Purchases A/c

8,000

24,000

May 08

Sales A/c

20,000

May 15

Collection Charges A/c

25

May 09

Cheques-in-Hand A/c

C

60,000

May 20

Wages A/c

36,000

May 22

Citi Bank A/c

50,000

May 20

Salary A/c

4,000

May 25

Mohan

10,100

May 22

Hongkong Bank A/c

50,000

May 26

Cash A/c

C

30,000

May 23

Land A/c

3,20,000

May 28

Office Equipments A/c

2,000

May 24

Mohan

10,100

May 28

Sundry Income A/c

200

May 26

Hongkong Bank A/c

C

30,000

May 31

Balance c/d

1,05,565

May 30

Interest A/c

400

May 30

Bank Charges A/c

340

180

May 31

Balance c/d

13,300

10,720

91,300

3,20,765

1,20,000

91,300

3,20,765

1,20,000

June 01

Balance b/d

13,300

10,720

June 01

Balance b/d

1,05,565

Working Note:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
May 08	Cheque-In-Hand A/c	Dr.		60,000
	To Diwedi				60,000
	(Cheque received from Diwedi)

Question 25:

Prepare a Cash Book with Cash and Bank columns from the following information for the month of December 2011 in the Books of O'Neil:

2016
Dec. 1	Cash in Hand ₹ 2,780; Bank Overdraft ₹ 3,125.
2	Cheque worth ₹ 400 issued to the petty cashier.
5	₹ 350 was paid to Hari & Sons for the supply of stationery on this day.
7	Received a cheque worth ₹ 600 from Pramod against sale of goods.
10	Received ₹ 1,200 for sale of goods.
11	The cheque which was received from Pramod on 7th December was endorsed as favour of Morgan together with ₹ 1,400 in cash.
15	Received ₹ 950 from Sheila.
23	Murarilal paid ₹ 2,000 in cash and ₹ 3,000 in cheque after receiving a discount of ₹ 200 for goods sold to him in November. The cheque was immediately deposited into the Bank.
26	Bought goods worth ₹ 1,700 from Rustom and paid by cheque after receiving a discount of ₹ 170.
30	Interest on overdraft ₹ 50 was charged by the Bank.
30	Cash in excess of ₹ 1,000 was deposited into the Bank.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2016					2016
Dec. 01	Balance b/d		2,780		Dec. 01	Balance b/d			3,125
Dec. 10	Sales A/c		1,200		Dec. 02	Petty Expenses A/c			400
Dec. 15	Sheila		950		Dec. 05	Stationery A/c		350
Dec. 23	Murarilal		2,000	3,000	Dec. 11	Morgan		1,400
Dec. 30	Cash A/c	C		4,180	Dec. 26	Purchase A/c			1,530
					Dec. 30	Interest on O/D			50
					Dec. 30	Bank A/c	C	4,180
					Dec. 30	Balance c/d		1,000	2,075
			6,930	7,180				6,930	7,180
2017
Jan. 01	Balance b/d		1,000	2,075

Working Notes:

WN1

Journal Proper
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
Dec. 07	Cheques-in-Hand A/c		Dr.		600
		To Pramod				600
	(Cheque received from Pramod)

Dec. 11	Morgan		Dr.		600
		To Cheques-in-Hand A/c				600
	(Cheque endorsed to Morgan)

WN2 Cash Deposited into the Bank

Question 26:

From the following particulars, prepare a Cash Book with Cash and Bank Columns:

2017
Jan. 1	Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000
3	Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200.
4	Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹ 200.
5	Given as charity ₹ 100.
7	Issued a cheque of ₹ 500 to the petty cashier.
15	Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount.
16	Deposited the above cheque into Bank.
17	Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount.
18	Bought postage stamps ₹ 200.
20	Paid ₹ 4,000 by cheque for furniture purchased.
22	Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹.
24	Collected from Anil ₹ 5,000 in cash and deposited into bank the next day.
24	Cash purchases of stationery ₹ 200.
25	X settled his account of ₹ 7,000 by cheque of ₹ 6,850.
	Cheque was deposited into the bank on 28th January.
27	Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 2 $\frac{1}{2}$ % cash discount.
29	Cash sales for ₹ 10,000, received cheque.
30	Interest charged by bank ₹ 1,500.

Answer:

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017					2017
Jan. 01	Balance b/d		15,000		Jan. 01	Balance b/d			6,000
Jan. 04	Mr. Kapil			3,800	Jan. 03	Mr. Black			4,800
Jan. 16	Cheques- in-Hand A/c			9,500	Jan. 05	Charity A/c		100
Jan. 22	Arun		3,600		Jan. 07	Petty Expenses A/c			500
Jan. 24	Anil		5,000		Jan. 17	Purchases A/c		7,760
Jan. 25	Cash A/c	C		5,000	Jan. 18	Postage A/c		200
					Jan. 20	Furniture A/c			4,000
Jan. 28	Cheques- in-Hand A/c			6,850	Jan. 24	Stationery A/c		200
Jan. 29	Sales A/c			10,000	Jan. 25	Bank A/c	C	5,000
					Jan. 27	Y			7,800
					Jan. 30	Interest A/c			1,500
					Jan. 31	Balance c/d		10,340	10,550
			23,600	35,150				23,600	35,150
Feb. 01	Balance b/d		10,340	10,550

Working Notes:

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 15	Cheques-in-Hand A/c	Dr.		9,500
	Discount Allowed A/c	Dr.		500
	To Ganesh				10,000
	(Cheque received from Ganesh)

Jan. 25	Cheques-in-Hand A/c	Dr.		6,850
	Discount Allowed A/c	Dr.		150
	To X				7,000
	(Cheque received from X)

Note: Transaction dated January 29, 2017, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Question 27:

Record the following transactions in a Petty Cash Book drawn with suitable columns and then balance the same:

2017		(₹)
Jan. 1	Petty cashier is given a monthly imprest amount of ₹ 10,000. He spent last month ₹ 9,200 and got the balance from the head cashier today.
Jan. 2	Paid for Wages	600
Jan. 3	Paid for sundry expenses	100
Jan. 5	Paid for stationery	700
Jan. 9	Paid for courier charges	200
Jan. 12	Stamps purchased	750
Jan. 14	Paid wages to casual labour	500
Jan. 16	Stationery purchased	400
Jan. 19	Paid for general expenses	610
Jan. 20	Paid for cartage	800
Jan. 22	Paid for advertising	900
Jan. 24	Paid for postage	400
Jan. 25	Paid for Taxi Fare	840
Jan. 27	Paid for entertainment	600
Jan. 29	Paid for carriage	500
Jan. 31	Paid for petty repairs	700

Answer:

Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
800		Jan. 01		Balance b/d
9,200		Jan. 01		Cash A/c
		Jan. 02		Wages A/c	600				600
		Jan. 03		Sundry Expenses A/c	100						100
		Jan. 05		Stationery A/c	700		700
		Jan. 09		Courier charges A/c	200			200
		Jan. 12		Stamps A/c	750			750
		Jan. 14		Wages A/c	500				500
		Jan. 16		Stationery A/c	400		400
		Jan. 19		General Expenses A/c	610						610
		Jan. 20		Cartage A/c	800					800
		Jan. 22		Advt. A/c	900						900
		Jan. 24		Postage A/c	400			400
		Jan. 25		Taxi Fare A/c	840	840
		Jan. 27		Entertainment A/c	600						600
		Jan. 29		Carriage A/c	500					500
		Jan. 31		Repair A/c	700						700
					8,600	840	1,100	1,350	1,100	1,300	2,910
		Jan. 31		Balance c/d	1,400
10,000					10,000
1,400		Feb. 01		Balance b/d
8,600		Feb. 01		Cash A/c

Question 28:

Enter the following transactions in the petty cash book with appropriate analysis columns:

2017		(₹)
Feb. 1	Received from cashier ₹ 9,250, the amount required to make up the amount of the 'imprest' viz.,	10,000
Feb. 3	Chowkidar's Wages	500
	Pencils, Pens etc.	250
Feb. 5	Bus fare to workmen sent to customer's premises	600
Feb. 7	Paid for wages	200
Feb. 10	Postage	800
Feb. 12	Three Wheeler's charges for manager's trip to the city	100
Feb. 12	Wages to casual labourer	850
Feb. 14	Repair of furniture	300
Feb. 14	Repair of scooter	400
Feb. 18	Taxi fare to assistant manager	750
Feb. 20	Refreshment to Customers	450
Feb. 22	Paid for cartage	1,500
Feb. 25	Locks purchased	1,200
Feb. 25	Conveyance	250
Feb. 26	Paid for writing pads and registers	900
Feb. 28	Courier Charges	550

Answer:

Petty Cash Book
Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2017
750		Feb. 01		Balance b/d
9,250		Feb. 01		Cash A/c
		Feb. 03		Wages A/c	500				500
		Feb. 03		Stationery A/c	250		250
		Feb. 05		Bus Fare A/c	600	600
		Feb. 07		Wages A/c	200				200
		Feb. 10		Postage A/c	800			800
		Feb. 12		Conveyence A/c	100	100
		Feb. 12		Wages A/c	850				850
		Feb. 14		Repairs A/c	300						300
		Feb. 14		Repairs A/c	400	400
		Feb. 18		Taxi Fare A/c	750	750
		Feb. 20		Refreshment A/c	450						450
		Feb. 22		Cartage A/c	1,500					1,500
		Feb. 25		Locker A/c	1,200						1,200
		Feb. 25		Conveyence A/c	250	250
		Feb. 26		Stationery A/c	900		900
		Feb. 28		Courier charges A/c	550			550
					9,600	2,100	1,150	1,350	1,550	1,500	1,950
		Feb. 28		Balance c/d	400
1,000					10,000
400		Mar. 01		Balance b/d
9,600		Mar. 01		Cash A/c

Question 29:

Enter the following transactions in a petty cash book in analytical form. The book is kept on imprest system, amount of imprest being ₹ 5,000.

2016
April 3	Petty Cash in hand ₹ 420. Received cash to make-up the imprest.
	Bought stamps for ₹ 300.
April 5	Paid for office cleaning ₹ 200 and repairs to furniture ₹ 250.
April 7	Paid bus fare ₹ 440, railway fare ₹ 330, wages ₹ 200.
April 8	Paid for charity ₹ 350
April 9	Bought shorthand note book for office ₹ 250, Carriage on parcels ₹ 280.
April 10	Bought envelopes ₹ 450, served refreshment to customers ₹ 150.
April 12	Paid for conveyance ₹ 300. Wages ₹ 200. Stapler pins ₹ 280.
April 15	Gave tips to office peon ₹ 250.

Answer:

Petty Cash Book
Amount Received (Rs)	C.B. Folio	Date	V. No.	Particulars	Total Amount (Rs)	Conveyance	Printing & Stationery	Postage	Wages	Cartage	Miscellaneous Expenses
		2016
420		Apr. 03		Balance b/d
4,580		Apr. 03		Cash A/c
		Apr. 03		Stamps A/c	300			300
		Apr. 05		Clearing A/c	200						200
		Apr. 05		Repairs A/c	250						250
		Apr. 07		Conveyance A/c	770	770

		Apr. 07		Wages A/c	200				200
		Apr. 08		Charity A/c	350						350
		Apr. 09		Stationery A/c	250		250
		Apr. 09		Carriage A/c	280					280
		Apr. 10		Envolopes A/c	450		450
		Apr. 10		Refreshment A/c	150						150
		Apr. 12		Conveyence A/c	300	300
		Apr. 12		Wages A/c	200				200
		Apr. 12		Stationery A/c	280		280
		Apr. 15		Misc. Exp. A/c	250						250
					4,230	1,070	980	300	400	280	1,200
		Apr. 15		Balance c/d	770
5,000					5,000
770		Apr. 16		Balance b/d
4,230		Apr. 16		Cash A/c

Accountancy Dk Goel 2019 for Class 11 Commerce Accountancy Chapter 5 - Books Of Original Entry Cash Book

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