Accountancy Dk Goel 2018 Solutions for Class 11 Commerce Accountancy Chapter 5 Books Of Original Entry Cash Book are provided here with simple step-by-step explanations. These solutions for Books Of Original Entry Cash Book are extremely popular among class 11 Commerce students for Accountancy Books Of Original Entry Cash Book Solutions come handy for quickly completing your homework and preparing for exams. All questions and answers from the Accountancy Dk Goel 2018 Book of class 11 Commerce Accountancy Chapter 5 are provided here for you for free. You will also love the ad-free experience on Meritnation’s Accountancy Dk Goel 2018 Solutions. All Accountancy Dk Goel 2018 Solutions for class 11 Commerce Accountancy are prepared by experts and are 100% accurate.
Page No 11.52:
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.
Page No 11.52:
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 |
|
|
|
|
|
Page No 11.53:
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 |
|
|
|
|
|
Page No 11.53:
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 | ||||||
Page No 11.54:
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 Dass | 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 |
|
|
|
|
|
Page No 11.54:
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 | |||||||
Page No 11.55:
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 |
||
|
|
|
|
|
|
|
|
|
|
|
||
Page No 11.55:
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.
Page No 11.56:
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) | |||||||
Page No 11.57:
Question 9:
Enter the following transactions in the Cash Book with Cash and Bank Columns ∶−
|
2017 |
|
| April 1 | Balance of Cash in hand ₹400, overdraft at Bank ₹5,000. |
| 4 | Invested further capital ₹10,000 out of which ₹6,000 deposited into the bank. |
| 5 | Sold goods for cash ₹3,000. |
| 6 | Received from Ghanshyam ₹8,000; discount allowed to him ₹200. |
| 10 | Purchased goods for Cash ₹5,500. |
| 11 | Paid to Ram Vilas, our creditor ₹2,500; discount allowed by him ₹65. |
| 13 | Commission paid to our agent ₹530. |
| 14 | Office furniture purchased from Keshav in cash ₹200. |
| 14 | Rent paid ₹50. |
| 14 | Electricity charges paid ₹10. |
| 16 | Drew cheque for personal use ₹850. |
| 17 | Cash sales ₹2,500. |
| 18 | Collection from Atul ₹4,000, deposited in the bank on 19th April. |
| 19 | Drew from the bank for office use ₹500. |
| 24 | Dividend received by cheque ₹50, deposited in the bank on the same day. |
| 25 | Commission received by cheque ₹230, deposited in the bank on 28th April. |
| 29 | Drew from the bank for salary of the office staff ₹1,500. |
| 29 | Paid salary of the manager by cheque ₹500. |
| 30 | Deposited cash in the bank ₹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 | |||||||||
| Apr. 01 | Balance b/d | 400 | Apr. 01 | Balance b/d | 5,000 | |||||
| Apr. 04 | Capital A/c | 4,000 | 6,000 | Apr. 10 | Purchases A/c | 5,500 | ||||
| Apr. 05 | Sales A/c | 3,000 | Apr. 11 | Ram Vilas | 2,500 | |||||
| Apr. 10 | Ghanshyam | 8,000 | Apr. 13 | Commission A/c | 530 | |||||
| Apr. 17 | Sales A/c | 2,500 | Apr. 14 | Furniture A/c | 200 | |||||
| Apr. 18 | Atul | 4,000 | Apr. 14 | Rent A/c | 50 | |||||
| Apr. 19 | Cash A/c | C | 4,000 | Apr. 14 | Electricity Charges A/c | 10 | ||||
| Apr. 19 | Bank A/c | C | 500 | Apr. 16 | Drawings A/c | 850 | ||||
| Apr. 24 | Dividend A/c | 50 | Apr. 19 | Bank A/c | C | 4,000 | ||||
| Apr. 28 | Cheques- in-Hand | 230 | Apr. 19 | Cash A/c | C | 500 | ||||
| Apr. 30 | Cash A/c | C | 1,000 | Apr. 29 | Salary A/c | 1,500 | ||||
| Apr. 29 | Salary to Manager | 500 | ||||||||
| Apr. 30 | Bank A/c | C | 1,000 | |||||||
| Apr. 30 | Balance c/d | 8,610 | 2,930 | |||||||
| 22,400 | 11,280 | 22,400 | 11,280 | |||||||
| May 01 | Balance b/d | 8,610 | 2,930 | |||||||
Working Notes:
| Journal Proper | ||||||
| Date | Particulars | L.F. | Debit Amount (Rs) |
Credit Amount (Rs) | ||
| 2017 | ||||||
| Apr. 25 | Cheques-in-Hand A/c | Dr. | 3,250 | |||
|
To Commission A/c
|
3,250 | |||||
| (Received cheque for commission) | ||||||
Page No 11.57:
Question 10(A):
Enter the following transactions in a Two Column Cash Book :−
(i) Commenced business with cash ₹50,000
(ii) Deposited in Bank 40,000
(iii) Received c ash from Mohan ₹950 in full settlement of a debt of ₹1,000
(iv) Bought goods for cash ₹10,000
(v) Bought goods by cheque ₹15,000
(vi) Sold goods for cheque for ₹20,000 and deposited in Bank on the same day
(vii) Paid to Arun by cheque ₹1,900 in full settlement of his account of ₹2,000
(viii) Drew from Bank for office use ₹1,000
Answer:
| Cash Book | ||||||||||
| Dr. | Cr. | |||||||||
| Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | |
| (i) | Capital A/c | 50,000 | (ii) | Bank A/c | C | 40,000 | ||||
| (ii) | Cash A/c | C | 40,000 | (iv) | Purchases A/c | 10,000 | ||||
| (iii) | Mohan | 950 | – | (v) | Purchases A/c | 15,000 | ||||
| (vi) | Sales A/c | 20,000 | (vii) | Arun | 1,900 | |||||
| (viii) | Bank A/c | C | 1,000 | (viii) | Cash A/c | C | 1,000 | |||
| Balance c/d | 1,950 | 42,100 | ||||||||
| 51,950 | 60,000 | 51,950 | 60,000 | |||||||
| Balance b/d | 1,950 | 42,100 | ||||||||
Page No 11.57:
Question 10(B):
Prepare a Two Column Cash Book :−
|
2013 |
(₹) |
|
| Jan. 1. | Cash in hand | 5,000 |
| Bank Overdraft | 1,000 | |
| 2. | Paid Wages | 1,500 |
| 3. | Deposited into Bank | 2,000 |
| 4. | Cash sales | 7,500 |
| 5. | Sold goods for cheque whcih was deposited in bank on the same day | 5,000 |
| 6. | Purchased goods from Hari on credit | 4,000 |
| 7. | Drew from Bank for personal use | 1,000 |
| 8. | Paid to Hari in full settlement | 3,500 |
| 9. | Received from Ram,who owes ₹5,000, ₹2,000 only on account. |
|
Answer:
| Cash Book | ||||||||||
| Dr. | Cr. | |||||||||
| Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | |
| 2013 | 2013 | |||||||||
| Jan. 01 | Balance b/d | 5,000 | Jan. 01 | Balance b/d | 1,000 | |||||
| Jan. 03 | Cash A/c | C | 2,000 | Jan. 02 | Wages A/c | 1,500 | ||||
| Jan. 04 | Sales A/c | 7,500 | Jan. 03 | Bank A/c | C | 2,000 | ||||
| Jan. 05 | Sales A/c | 5,000 | Jan. 07 | Drawing A/c | 1,000 | |||||
| Jan. 09 | Ram | 2,000 | Jan. 08 | Hari | 3,500 | – | ||||
| Jan. 31 | Balance c/d | 7,500 | 5,000 | |||||||
| 14,500 | 7,000 | 14,500 | 7,000 | |||||||
| Feb. 01 | Balance b/d | 7,500 | 5,000 | |||||||
Note: Transaction dated January 06, 2013, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.
Page No 11.58:
Question 11(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 Moahn'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) | |||||||
Page No 11.59:
Question 11(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 ₹400. 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 | ||||||
| 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 | ||||||
| 30 | |||||||
| (Cheque received from Hari Prakash, endorsed to Raj Prakash) | |||||||
Page No 11.59:
Question 12(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) | |||||