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 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 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

 

 

 

 

 

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 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)      



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 ₹ 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
        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