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Page No 11.51:
Question 1:
Enter the following transactions in a Single Column Cash Bookâ¶−
2016 |
(â¹) |
|
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 |
(â¹) |
|
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 11.52:
Question 3:
Enter the following transactions in a Single Column Cash Bookâ¶
2017 |
(â¹) |
|
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 11.52:
Question 4:
Enter the following transactions in a Single Column Cash Book:-
2016 | â¹ | |
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 â¹ 2,700 in full settlement of his account of â¹ 3,000 |
Answer:
Cash Book | ||||||||
Dr. | Cr. | |||||||
Date | Particulars | L.F. | Cash (â¹) | Date | Particulars | L.F. | Cash (â¹) | |
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 11.53:
Question 5:
Enter the following transactions in a Single Column Cash Book of M/s Suchitra Sen & Co. :
2017 |
(â¹) |
|
March 1 | Cash in Hand |
1,20,000 |
2 | Bought machinery for â¹ 60,000 and paid carriage | 2,000 |
4 | Bought goods for â¹ 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 11.53:
Question 6:
Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:−
2017 |
(â¹) |
|
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 11.54:
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 â¹ 50,000; Bank overdraft â¹ 1,90,000. |
Jan. 2 | Purchased goods from Rajesh Kumar of the list price of â¹ 50,000 at 5% trade discount and payment made by cheque. |
Jan. 6 | Goods sold for â¹ 80,000 and payment received by cheque. Cheque deposited into Bank on same day. |
Jan. 10 | Goods purchased for cash â¹ 19,800. |
Jan. 15 | Furniture sold for â¹ 1,77,000 and payment received by cheque & cheque deposited into Bank on same day. |
Jan. 18 | Salaries paid â¹ 4,500. |
Jan. 21 | Settled the amount due to Ram â¹ 2,000 by paying cash â¹ 1,910. |
Jan. 22 | Cash received from Jai â¹ 14,780 in full settlement of his account of â¹ 15,000. |
Jan. 23 | Paid Life Insurance premium â¹ 1,500. |
Jan. 31 | Deposited with bank the entire balance after retaining â¹ 7,000 cash in hand. |
Answer:
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (â¹) |
Bank (â¹) |
Date |
Particulars |
L.F. |
Cash (â¹) |
Bank (â¹) |
||
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 11.54:
Question 8(A):
Enter the following particulars in the Cash Book with Cash and Bank columns:−
2016 |
|
April 1 | Balance of cash in hand â¹ 2,000 and at Bank â¹ 12,000. |
3 | Received cash from Madhav â¹ 1,800. |
5 | Cash Sales â¹ 1,000 |
6 | Purchases by cheque â¹ 745. |
9 | Paid into Bank â¹ 1,850. |
10 | Paid cash for freight â¹ 54. |
12 | Drew from Bank for office use â¹ 600. |
13 | Issued a cheque in favour of M/s Arun & Sons for â¹ 985. |
16 | Paid into Bank â¹ 715. |
17 | Drew Cash for his son's birthday party â¹ 175. |
19 | Received a cheque from Navin for â¹ 380 and deposited it into bank on the same day. |
20 | Cash Sales â¹ 200. |
25 | Drew from Bank for office use â¹ 200. |
26 | Purchased furniture for â¹ 1,000 and payment made by cheque. |
27 | Navin's cheque dishonoured, Bank charges â¹ 5. |
29 | Purchased business premises, payment made by cheque â¹ 12,000. |
30 | Received cheque for â¹ 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 11.55:
Question 8(B):
Enter the following transactions in the Cash Book with Cash and Bank Columns:−
2016 |
(â¹) |
|
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 11.56:
Question 9:
Enter the following transactions in the Cash Book with Cash and Bank Columns:-
2019 |
|
April 1 | Balance of Cash in hand â¹ 4,000, overdraft at Bank â¹ 50,000. |
4 | Invested further capital â¹ 1,00,000 out of which â¹ 60,000 deposited into the bank. |
5 | Sold goods for cash â¹ 30,000 plus CGST and SGST @ 6% each. |
10 | Purchased goods â¹ 55,000 plus CGST and SGST @ 6% each and issued a cheque for the same. |
11 | Paid to Ram Vilas, our creditor â¹ 25,000; discount allowed by him â¹ 1,000. |
14 | Rent of â¹ 8,000 plus CGST and SGST @ 6% each paid by cheque. |
15 | Office Furniture purchased and a cheque of â¹ 22,400 issued for the same including CGST and SGST @ 6% each. |
16 | Drew cheque for personal use â¹ 5,000. |
18 | Collection from Atul â¹ 15,000, deposited in the bank on 19th April. |
20 | Goods sold to Amritraj for â¹ 80,000 plus CGST and SGST @ 6% each. |
25 | Received a cheque of â¹ 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 â¹ 25,000. |
29 | Paid salary of the manager by cheque â¹ 10,000. |
Answer:
Cash Book
|
||||||||||
Dr.
|
|
Cr.
|
||||||||
Date
|
Particulars
|
L.F.
|
Cash
(â¹)
|
Bank
(â¹)
|
Date
|
Particulars
|
L.F.
|
Cash
(â¹)
|
Bank
(â¹)
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
Page No 11.56:
Question 10(A):
Write the following transactions in a Two Column Cash Book and balance the Cash Book:−
2013 |
(â¹) |
|
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 â¹ 1,500 for which he gave cash â¹ 800 and a cheque of â¹ 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 â¹ 270 in cash and â¹ 540 by cheque. | |
Discount Allowed â¹ 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 11.57:
Question 10(B):
Prepare a Two Column Cash Book from the following transactionsâ¶−
2016 |
|
May 1 | Cash at office â¹ 72. |
Bank overdraft â¹ 1,250. | |
4 | Received from Prem Chand a cheque for â¹ 1,875 in full settlement of his account of â¹ 1,900. The cheque was banked on the same day. |
5 | Bought goods and paid by cheque â¹ 500. |
6 | Narinder settled his account of â¹ 700 by a cheque. This was banked on the same day. |
9 | Paid to Manohar Lal by a cheque for â¹ 420. Discount received â¹ 80. |
12 | Cash sales to date â¹ 400 of which â¹ 300 were banked. |
17 | Sold old typewriter for cash â¹ 320. |
20 | Received a cheque for â¹ 400 from Naresh in full settlement of his account of â¹ 460. The cheque is endorsed to Suresh on 24th May in full settlement of his account of â¹ 420. |
25 | Received a cheque from Hari Prakash for â¹ 150. The cheque is endorsed to Raj Prakash on 27th May; Discount received â¹ 30. |
28 | Withdrew from Bank for office use â¹ 100 and for personal use â¹ 100. |
29 | WIthdrew (from office) for payment of private bills â¹ 425. |
30 | Paid by cheque salaries â¹ 160 and rent â¹ 100. |
31 | Bank charges as per Pass Book â¹ 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 11.58:
Question 11(A):
Enter the following transactions in the Two Column Cash Book of Mr. Mohan:-
2018 | â¹ | |
Jan. 1 | Cash in Hand | 2,200 |
Cash at Bank | 50,000 | |
3 | Purchased goods for â¹ 75,000; Trade Discount 20%; CGST 6%, SGST 6%; Payment made by Cheque | |
4 | Sold goods for â¹ 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 â¹ 1,050 | |
10 | Paid Life Insurance premium of Mr. Mohan | 100 |
13 | Received a cheque from Pawan in full settlement of his account of â¹ 750. | 700 |
16 | Pawan's cheque returned dishonoured by bank | – |
20 | Deposited into Bank, balance of Cash in excess of â¹ 250 |
Answer:
Cash Book | ||||||||||
Dr. | Cr. | |||||||||
Date | Particulars | L.F. | Cash (â¹) | Bank (â¹) | Date | Particulars | L.F. | Cash (â¹) | Bank (â¹) | |
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 (â¹) | Credit Amount (â¹) | |
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
Page No 11.58:
Question 11(B):
Enter the following transactions in a Two Column Cash Book:-
2016 | â¹ | |
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 â¹ 1,00,000; IGST 18%; Payment made by Cheque | |
12 | Sold goods for â¹ 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 â¹ 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 (â¹) | Bank (â¹) |
Date | Particulars | L.F. | Cash (â¹) | Bank (â¹) | |
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 (â¹) | Credit Amount (â¹) | |
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.
Page No 11.59:
Question 12:
Enter the following transactions in the Cash Book with Cash and Bank Columnsâ¶−
2016 |
|
June 1 | Balance of Cash in Hand â¹ 12,000; Overdraft at Bank â¹ 1,500. |
2 | Deposited into Bank â¹ 10,000. |
Sold goods for Cash â¹ 28,000 and paid half the proceeds into Bank. | |
3 | Purchased goods for â¹ 7,000 from Manoj & Co. on Credit. |
5 | Received a Money Order from Suresh â¹ 500. |
8 | Received â¹ 2,800 from Govind. Paid â¹ 1,000 into Bank. |
10 | Received a cheque for â¹ 7,600 from Subhash in full settlement of â¹ 8,000 due from him. |
12 | Settled the account of Manoj & Co. by payment of â¹ 6,600 |
half Cash and half by cheque. | |
13 | Cheque received from Subhash deposited into Bank. |
15 | Paid for purchase of Machinery by cheque â¹ 20,000. |
16 | Paid wages for the erection of above Machinery â¹ 1,000. |
17 | Cheque issued for â¹ 6,000 in favour of Sachdeva & Co. for purchase of furniture. |
20 | Purchased goods from Kalpna Garments for â¹ 10,500 on credit. |
Received a Bank Draft for â¹ 4,800 from Damodar & Co. in full settlement of â¹ 5,000 due from them. Sent the draft to bank. | |
24 | Bank issued a draft for â¹ 10,000 in favour of Kalpna Garments on our request. Bank charged â¹ 25 for issuing the draft. Account of Kalpna Garments was fully settled. |
26 | Drew from bank for petty cash â¹ 100. |
28 | Paid salary by cheque â¹ 6,000. |
30 | Bank Charges â¹ 50 and Interest â¹ 1,620 charged by bank. |
Deposited into bank the entire balance after retaining â¹ 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) | |||||||
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.
Page No 11.60:
Question 13(A):
Prepare a Cash Book with Cash and Bank Columns from the following transactions:−
2017 | |
March 1 | Cash in hand â¹ 1,800 and at Bank â¹ 11,000. |
5 | Received a cheque for commission â¹ 3,960. Cheque was immediately deposited into bank. |
7 | Bought goods for cheque â¹ 7,000. |
8 | Bought goods for cash â¹ 500. |
10 | Purchased a Computer and payment made by cheque of â¹ 5,000. |
14 | Paid Trade Expenses â¹ 105. |
16 | Paid into Bank â¹ 1,000. |
18 | Ramesh who owed us â¹ 500 became bankrupt and paid us 50 paise in a â¹. |
20 | Received â¹ 400 from Manohar and allowed him discount â¹ 10. |
23 | Withdrew from Bank â¹ 400. |
23 | Paid â¹ 300 to Ghanshyam Dass & Co. They allowed us discount â¹ 10. |
24 | Received â¹ 2,000 from Hari Ram and deposited the same into Bank. |
25 | Withdrew from Bank for private expenses â¹ 300. |
27 | Sold goods for cash â¹ 200. |
28 | Received cheque for goods sold â¹ 9,000. |
29 | Received repayment of a loan of â¹ 5,000 and deposited â¹ 3,000 out of it into Bank. |
30 | Bank charges as per Book â¹ 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.
Page No 11.60:
Question 13(B):
From the following transactions, prepare Cash Book with Cash and Bank Columns:−
2016 |
(â¹) |
|
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 â¹ 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 â¹ 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 â¹ 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 â¹ 25 on this cheque. | |
20 | Received a cheque of â¹ 6,800 from Vijay which was endorsed to AmritRaj on 23rd May. | |
25 | Withdrew cash from Bank â¹ 5,000 for paying gift to his daughter on her birthday. | |
26 | Bought goods from Gupta General Store for â¹ 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 â¹ 7,700. | |
30 | Paid Salary by cheque â¹ 1,500. Paid Rent in cash â¹ 2,200. | |
31 | Paid into Current Account the entire balance after retaining â¹ 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.
Page No 11.61:
Question 14:
Compile a Two Column Cash Book from the following transactions of Kavita Garmentsâ¶−
2017 |
|
Feb. 1 | Cash in hand â¹ 7,500; Cash at bank â¹ 8,000. |
3 | Received a cheque of â¹ 5,880 for cash sales. Cheque was immediately deposited into bank. |
5 | Received two cheques from Kalpna each of â¹ 10,000. |
6 | First cheque received from Kalpna is endorsed to Sunita in full settlement of â¹ 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 â¹ 20 as bank charges on this cheque. | |
10 | Received cheque from sale of old furniture â¹ 1,950. Next day, the cheque is endorsed to a creditor Ramesh in full settlement of â¹ 2,000 due to him. |
12 | Purchased goods from Mohan on Credit for â¹ 8,000. |
15 | Settled Mohan's account by giving a cheque for â¹ 4,000 and Cash â¹ 3,900. |
16 | Goods sold to Pawan for â¹ 6,000. He paid the amount in cash immediately after deducting 2% cash discount. |
20 | Paid salary by cheque â¹ 5,000. |
25 | Cash sale to date â¹ 50,000 of which â¹ 40,000 banked. |
26 | Paid electric bill of â¹ 2,000 for January by cheque. Paid Rent for January â¹ 1,500. |
27 | Cash purchases â¹ 5,000, issued a cheque. |
28 | Deposited into bank cash retaining â¹ 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.
Page No 11.62:
Question 15:
Prepare a Petty Cash Book on the Imprest System from the following:
2017 | |
April 1 | Received â¹ 10,000 for Petty Cash. |
3 | Paid Cartage â¹ 800. |
4 | Paid Bus Fare â¹ 400; Speed Post â¹ 200. |
6 | Paid for Stationery â¹ 700. |
7 | Paid for Courier Services â¹ 300. |
9 | Paid for Taxi fare â¹ 800; Wages â¹ 300. |
10 | Paid for Wages â¹ 400; Charity â¹ 500 |
11 | Paid for Newspaper bill â¹ 600. |
12 | Paid for soap â¹ 320; Speed post charges â¹ 300. |
13 | Paid for Postage â¹ 780. |
14 | Paid for Repairs of Chairs â¹ 500. |
15 | Paid for Refreshment to customers â¹ 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 |
Page No 11.62:
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 â¹ 4,000.
2017 |
|
April 1 | Petty cash in hand â¹ 540, Received cash to make-up the imprest. |
Paid for office cleaning â¹ 100. | |
April 4 | Paid railway fare â¹ 320, bus fare â¹ 280, wages â¹ 150. |
April 5 | Bought shorthand note books for office â¹ 370. |
April 7 | Paid carriage on parcels â¹ 150, paid for wages â¹ 220. |
April 10 | Bought stamps for â¹ 300, envelopes for â¹ 450 and an accounts register for â¹ 400. |
April 12 | Paid for repairs â¹ 200, gave tips to office peon â¹ 150. |
April 13 | Gave charity â¹ 100, served tea to customers â¹ 250. |
April 15 | Paid for wages â¹ 160, rewards to servant â¹ 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 |
Page No 11.62:
Question 17:
Mr. Yadav, the petty cashier of M/s Triputi Traders received â¹10,000 on April 1, 2016 from the Head Cashier. Following were the petty expenses :−
2016 |
(â¹) |
|
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 |
Page No 11.63:
Question 18:
Record the following transactions in a cash book with cash and bank columns:
2017 |
(â¹) |
|
Jan. 1 | Bank overdraft | 12,000 |
Cash in hand | 2,300 | |
Jan. 7 | Cheque received from Ram â¹ 4,000 and discount allowed â¹ 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) |
Page No 11.63:
Question 19:
Enter the following transactions in two Column cash book and find out the cash and bank balanceâ¶
2017 |
(â¹) |
|
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 â¹ 30 | ||
(ii) Cheque â¹ 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) |
Page No 11.64:
Question 20:
Enter the following transactions in a Cash Book with Cash and Bank Columnsâ¶−
2017 |
(â¹) |
|
March 1 | Commenced business with â¹1,00,000 of which â¹20,000 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 â¹4,000 and spent â¹500 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 â¹25,000 and cheque â¹15,000 | |
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
Page No 11.64:
Question 21:
Enter the following transactions in a Cash Book with Cash and Bank Columnsâ¶−
2017 |
|
March 1 | Cash in Hand â¹ 15,000; Bank â¹ 8,000 |
2 | Sold goods to X on credit for â¹ 10,000. |
5 | Sold goods for â¹ 20,000; received cheque from them, discount allowed 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 â¹ 20,000. |
12 | Payment made to Suresh; half in Cash and half by cheque. |
14 | Received a Bank Draft for â¹ 6,820 from Siya Ram in full settlement of â¹ 7,000 due from him. Sent the draft to the Bank. |
16 | Settled Pawan's account of â¹ 5,000 at a discount of 5%. |
17 | Goods worth â¹ 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 â¹ 20,000 and Furniture was purchased for â¹ 15,000; the balance taken by the proprietor. |
20 | Received a cheque from Ravi for â¹ 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 â¹ 10,000 and sent a cheque of â¹ 8,000 with the order. |
23 | Purchased furniture by cheque of â¹ 6,000. |
24 | Cash sales â¹ 15,000; half of which deposited into bank. |
25 | X settled his account by payment of â¹ 10,150; â¹ 150 being the interest charged. |
27 | Paid rent to Landlord 'Rakesh' by cheque â¹ 2,000. |
28 | Cashed a cheque for â¹ 10,000 and paid salaries in cash â¹ 8,000. |
31 | Deposited into bank, balance of cash in excess of â¹ 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.
Page No 11.65:
Question 22:
Prepare a Cash Book with Cash and Bank Columns from the following particularsâ¶−
2017 |
(â¹) |
|
Feb. 1 | Cash in Hand â¹ 14,800; Bank Overdraft â¹ 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 â¹ 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 â¹ 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 â¹ 5,000 in favour of Shyam. Bank charged â¹ 40 for issuing the draft. | |
22 | Murlidhar settled his account by means of a cheque for â¹ 6,200; including â¹ 200 as the interest charged from him. Lodged the cheque into bank. | |
24 | Paid â¹ 5,000 by cheque for cash purchases. | |
25 | Sudhir who owed us â¹ 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.
Page No 11.66:
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 |
(â¹) |
|
June 20 | Opening Balance of Cash | 1,180 |
Progressive Bank | 19,040 | |
Goodwill Bank (Overdraft) | 6,460 | |
20 | Received cheque for â¹ 1,800 from a debtor Mr. X and deposited in Goodwill Bank. The Bank credited the amount on 23rd June and debited â¹ 4 as its collection charges. | |
21 | Purchased goods for â¹ 18,210 and a cheque issued on Progressive Bank. | |
22 | Paid office expenses â¹ 410 and â¹ 80 for stationery in cash. | |
23 | Deposited a cheque for â¹ 21,090 being sale proceeds of goods in Progressive Bank. The Bank credited the amount on the same day and debited â¹ 21 as cheque discounting charges. | |
23 | A cheque for â¹ 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 â¹ 600 for office use. | |
25 | A cheque for â¹ 1,100 received from Mr. A and earlier deposited in Goodwill Bank (on 14th June) was returned unpaid and Bank debited â¹ 10 towards its charges. Mr. Lal received the amount of returned cheque and Bank charges in cash from Mr. A. | |
28 | Deposited cash â¹ 1,500 in the account with Goodwill Bank. | |
29 | Purchased postal stamps for â¹ 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 | 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 |
Page No 11.67:
Question 24:
Mr. Chaturvedi maintains two bank accounts. Prepare his columnar cash book from the following particulars:
2016 |
(â¹) |
|
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 â¹ 80,000 and received from him â¹ 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 â¹ 25 as its collection charges. | |
May 12 | Purchased goods for â¹ 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 â¹ 36,000 and Salary â¹ 4,000. | |
May 22 | A cheque for â¹ 50,000 is drawn on Citi Bank and it is deposited in Hongkong Bank. | |
May 23 | Purchased land for â¹ 3,20,000 and a cheque is issued on Hongkong Bank. | |
May 24 | A cheque for â¹ 10,000 which was received from Mohan and was deposited in Citi Bank on 25th April is dishonoured and the bank debited â¹ 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 â¹ 30,000 in Hongkong Bank. | |
May 28 | Sold old typewriter for â¹ 2,000 and old newspapers for â¹200 in cash. | |
May 30 | Interest charged by Hongkong Bank â¹ 400. | |
May 31 | Bank charges by Citi Bank â¹ 180 and Hongkong Bank â¹ 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 | 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) |
Page No 11.67:
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 â¹ 2,780; Bank Overdraft â¹ 3,125. |
2 | Cheque worth â¹ 400 issued to the petty cashier. |
5 | â¹ 350 was paid to Hari & Sons for the supply of stationery on this day. |
7 | Received a cheque worth â¹ 600 from Pramod against sale of goods. |
10 | Received â¹ 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 â¹ 1,400 in cash. |
15 | Received â¹ 950 from Sheila. |
23 | Murarilal paid â¹ 2,000 in cash and â¹ 3,000 in cheque after receiving a discount of â¹ 200 for goods sold to him in November. The cheque was immediately deposited into the Bank. |
26 | Bought goods worth â¹ 1,700 from Rustom and paid by cheque after receiving a discount of â¹ 170. |
30 | Interest on overdraft â¹ 50 was charged by the Bank. |
30 | Cash in excess of â¹ 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
Page No 11.69:
Question 26:
From the following particulars, prepare a Cash Book with Cash and Bank Columns:
2017 |
|
Jan. 1 | Balance of Cash in Hand â¹ 15,000 and Bank Overdraft â¹ 6,000 |
3 | Issued a cheque of â¹ 4,800 to Mr. Black and earned a discount of â¹ 200. |
4 | Direct deposit by Mr. Kapil in our bank account â¹3,800. Discount allowed â¹ 200. |
5 | Given as charity â¹ 100. |
7 | Issued a cheque of â¹ 500 to the petty cashier. |
15 | Goods worth â¹ 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 â¹ 8,000. Payment is made after deducting 3% cash discount. |
18 | Bought postage stamps â¹ 200. |
20 | Paid â¹ 4,000 by cheque for furniture purchased. |
22 | Arun who owed us â¹ 6,000 became bankrupt and paid 60 paise per â¹. |
24 | Collected from Anil â¹ 5,000 in cash and deposited into bank the next day. |
24 | Cash purchases of stationery â¹ 200. |
25 | X settled his account of â¹ 7,000 by cheque of â¹ 6,850. |
Cheque was deposited into the bank on 28th January. | |
27 | Settled Y's account of â¹ 8,000 by cheque after deducting therefrom 2% cash discount. |
29 | Cash sales for â¹ 10,000, received cheque. |
30 | Interest charged by bank â¹ 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.
Page No 11.70:
Question 27:
Record the following transactions in a Petty Cash Book drawn with suitable columns and then balance the same:
2017 |
(â¹) |
|
Jan. 1 | Petty cashier is given a monthly imprest amount of â¹ 10,000. He spent last month â¹ 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 |
Page No 11.70:
Question 28:
Enter the following transactions in the petty cash book with appropriate analysis columns:
2017 |
(â¹) |
|
Feb. 1 | Received from cashier â¹ 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 |
Page No 11.71:
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 â¹ 5,000.
2016 |
|
April 3 | Petty Cash in hand â¹ 420. Received cash to make-up the imprest. |
Bought stamps for â¹ 300. | |
April 5 | Paid for office cleaning â¹ 200 and repairs to furniture â¹ 250. |
April 7 | Paid bus fare â¹ 440, railway fare â¹ 330, wages â¹ 200. |
April 8 | Paid for charity â¹ 350 |
April 9 | Bought shorthand note book for office â¹ 250, Carriage on parcels â¹ 280. |
April 10 | Bought envelopes â¹ 450, served refreshment to customers â¹ 150. |
April 12 | Paid for conveyance â¹ 300. Wages â¹ 200. Stapler pins â¹ 280. |
April 15 | Gave tips to office peon â¹ 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 |
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