Double Entry Book Keeping Ts Grewal (2016) Solutions for Class 11 Commerce Accountancy Chapter 6 Petty Cash Book are provided here with simple step-by-step explanations. These solutions for Petty Cash Book are extremely popular among class 11 Commerce students for Accountancy Petty Cash Book Solutions come handy for quickly completing your homework and preparing for exams. All questions and answers from the Double Entry Book Keeping Ts Grewal (2016) Book of class 11 Commerce Accountancy Chapter 6 are provided here for you for free. You will also love the ad-free experience on Meritnation’s Double Entry Book Keeping Ts Grewal (2016) Solutions. All Double Entry Book Keeping Ts Grewal (2016) Solutions for class 11 Commerce Accountancy are prepared by experts and are 100% accurate.
Page No 10.10:
Question 1:
Answer:
Amount Received |
L.F. |
C.B. Folio |
Date |
Particulars |
L.F. |
V.No. |
Amount Paid (Rs) |
|
|
|
2016 |
|
|
|
|
500 |
|
|
Jan. 01 |
To Cash A/c |
|
|
|
|
|
|
Jan. 02 |
By Postage A/c |
|
|
45 |
|
|
|
Jan. 05 |
By Stationery A/c |
|
|
30 |
|
|
|
Jan. 08 |
By Cartage A/c |
|
|
15 |
|
|
|
Jan. 12 |
By Cartage A/c |
|
|
28 |
|
|
|
Jan. 15 |
By Advertisement A/c |
|
|
30 |
|
|
|
Jan. 20 |
By Miscellaneous Expenses A/c |
|
|
40 |
|
|
|
Jan. 25 |
By Postage and Telegrams |
|
|
35 |
|
|
|
Jan. 30 |
By Travelling Expenses A/c |
|
|
100 |
|
|
|
Jan. 31 |
By Balance c/d |
|
|
177 |
500 |
|
|
|
|
|
|
500 |
177 |
|
|
Feb. 01 |
To Balance b/d |
|
|
|
323 |
|
|
Feb. 01 |
To Cash A/c |
|
|
|
Page No 10.10:
Question 2:
Amount Received |
L.F. |
C.B. Folio |
Date |
Particulars |
L.F. |
V.No. |
Amount Paid (Rs) |
|
|
|
2016 |
|
|
|
|
500 |
|
|
Jan. 01 |
To Cash A/c |
|
|
|
|
|
|
Jan. 02 |
By Postage A/c |
|
|
45 |
|
|
|
Jan. 05 |
By Stationery A/c |
|
|
30 |
|
|
|
Jan. 08 |
By Cartage A/c |
|
|
15 |
|
|
|
Jan. 12 |
By Cartage A/c |
|
|
28 |
|
|
|
Jan. 15 |
By Advertisement A/c |
|
|
30 |
|
|
|
Jan. 20 |
By Miscellaneous Expenses A/c |
|
|
40 |
|
|
|
Jan. 25 |
By Postage and Telegrams |
|
|
35 |
|
|
|
Jan. 30 |
By Travelling Expenses A/c |
|
|
100 |
|
|
|
Jan. 31 |
By Balance c/d |
|
|
177 |
500 |
|
|
|
|
|
|
500 |
177 |
|
|
Feb. 01 |
To Balance b/d |
|
|
|
323 |
|
|
Feb. 01 |
To Cash A/c |
|
|
|
Answer:
Petty Cash Book |
|||||||||||
Dr. |
|
Cr. |
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payments (Rs) |
Postage Telegram (Rs) |
Stationery (Rs) |
Conveyance (Rs) |
Carriage (Rs) |
Sundries (Rs) |
||
2016 |
|
|
|
|
|||||||
2,000 |
April 01 |
|
Cash |
|
|
|
|
|
|
||
|
April 02 |
|
Postage |
160 |
160 |
|
|
|
|
||
|
April 05 |
|
Stationery |
100 |
|
100 |
|
|
|
||
|
April 08 |
|
Advertisement |
200 |
|
|
|
|
200 |
||
|
April 12 |
|
Wages |
80 |
|
|
|
|
80 |
||
|
April 16 |
|
Carriage |
60 |
|
|
|
60 |
|
||
|
April 20 |
|
Conveyance |
88 |
|
|
88 |
|
|
||
|
April 25 |
|
Travelling Expenses |
320 |
|
|
320 |
|
|
||
|
April 27 |
|
Postage |
48 |
48 |
|
|
|
|
||
|
April 28 |
|
Office Cleaning |
40 |
|
|
|
|
40 |
||
|
April 29 |
|
Telegram |
80 |
80 |
|
|
|
|
||
|
April 30 |
|
Legal Charges |
19 |
19 |
|
|
|
|
||
|
|
|
Balance c/d |
805 |
|
|
|
|
|
||
2,000 |
|
|
|
2,000 |
307 |
100 |
408 |
60 |
320 |
||
|
|
|
|
|
|
|
|
|
|
Page No 10.11:
Question 3:
Petty Cash Book |
|||||||||||
Dr. |
|
Cr. |
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payments (Rs) |
Postage Telegram (Rs) |
Stationery (Rs) |
Conveyance (Rs) |
Carriage (Rs) |
Sundries (Rs) |
||
2016 |
|
|
|
|
|||||||
2,000 |
April 01 |
|
Cash |
|
|
|
|
|
|
||
|
April 02 |
|
Postage |
160 |
160 |
|
|
|
|
||
|
April 05 |
|
Stationery |
100 |
|
100 |
|
|
|
||
|
April 08 |
|
Advertisement |
200 |
|
|
|
|
200 |
||
|
April 12 |
|
Wages |
80 |
|
|
|
|
80 |
||
|
April 16 |
|
Carriage |
60 |
|
|
|
60 |
|
||
|
April 20 |
|
Conveyance |
88 |
|
|
88 |
|
|
||
|
April 25 |
|
Travelling Expenses |
320 |
|
|
320 |
|
|
||
|
April 27 |
|
Postage |
48 |
48 |
|
|
|
|
||
|
April 28 |
|
Office Cleaning |
40 |
|
|
|
|
40 |
||
|
April 29 |
|
Telegram |
80 |
80 |
|
|
|
|
||
|
April 30 |
|
Legal Charges |
19 |
19 |
|
|
|
|
||
|
|
|
Balance c/d |
805 |
|
|
|
|
|
||
2,000 |
|
|
|
2,000 |
307 |
100 |
408 |
60 |
320 |
||
|
|
|
|
|
|
|
|
|
|
Answer:
Petty Cash Book |
|||||||
Dr. |
|
Cr. |
|||||
Amount Received |
Cash Book Folio |
Date |
Particulars |
Voucher No |
Amount paid (Rs) |
||
2016 |
|
||||||
300 |
|
May 23 |
Postage |
|
40 |
||
|
|
May 24 |
Casual Labour |
|
50 |
||
|
|
May 24 |
Taxi Hire |
|
60 |
||
|
|
May 26 |
Writing Pads and Registers |
|
80 |
||
|
|
May 27 |
Cartage |
|
20 |
||
|
|
May 28 |
Bus Fare |
|
30 |
||
|
|
May 29 |
Balance c/d |
|
20 |
||
300 |
|
|
|
|
300 |
||
|
|
|
|
|
|
||
20 |
|
May 30 |
Balance b/d |
|
|
||
280 |
|
|
Cash |
|
|
Page No 10.11:
Question 4:
Petty Cash Book |
|||||||
Dr. |
|
Cr. |
|||||
Amount Received |
Cash Book Folio |
Date |
Particulars |
Voucher No |
Amount paid (Rs) |
||
2016 |
|
||||||
300 |
|
May 23 |
Postage |
|
40 |
||
|
|
May 24 |
Casual Labour |
|
50 |
||
|
|
May 24 |
Taxi Hire |
|
60 |
||
|
|
May 26 |
Writing Pads and Registers |
|
80 |
||
|
|
May 27 |
Cartage |
|
20 |
||
|
|
May 28 |
Bus Fare |
|
30 |
||
|
|
May 29 |
Balance c/d |
|
20 |
||
300 |
|
|
|
|
300 |
||
|
|
|
|
|
|
||
20 |
|
May 30 |
Balance b/d |
|
|
||
280 |
|
|
Cash |
|
|
Answer:
Analytical Petty Cash Book |
|||||||||||
Amount Received |
C.B.F |
Date |
Particulars |
V. No. |
L.F |
Total Amount |
Postage & Telegram |
Carriage |
Stationery |
Travelling Expenses |
Sundry Expenses |
|
|
2016 |
|
|
|
|
|
|
|
|
|
2,000 |
|
Apr. 1 |
To Cash A/c |
|
|
|
|
|
|
|
|
|
|
Apr. 1 |
Postage Stamps |
|
|
375 |
375 |
|
|
|
|
|
|
Apr. 2 |
Coolie Hired |
|
|
50 |
|
50 |
|
|
|
|
|
Apr. 8 |
Stationery |
|
|
37 |
|
|
37 |
|
|
|
|
Apr. 10 |
Tiffin charges |
|
|
50 |
|
|
|
|
50 |
|
|
Apr. 15 |
Telegram |
|
|
200 |
200 |
|
|
|
|
|
|
Apr. 18 |
Bottle Ink |
|
|
100 |
|
|
100 |
|
|
|
|
Apr. 20 |
Postage Stamps |
|
|
70 |
70 |
|
|
|
|
|
|
Apr. 21 |
Book Binding |
|
|
20 |
|
|
20 |
|
|
|
|
Apr. 23 |
Tumblers for office |
|
|
80 |
|
|
|
|
80 |
|
|
Apr. 25 |
Repairs to furniture |
|
|
120 |
|
|
|
|
120 |
|
|
Apr. 28 |
Replacement of electric bulb |
|
|
80 |
|
|
|
|
80 |
|
|
Apr. 30 |
Travelling expenses |
|
|
40 |
|
|
|
40 |
|
|
|
|
|
|
|
1,222 |
645 |
50 |
157 |
40 |
330 |
|
|
Apr. 30 |
Balance c/d |
|
|
778 |
|
|
|
|
|
2,000 |
|
|
|
|
|
2,000 |
|
|
|
|
|
778 |
|
May 1 |
Balance b/d |
|
|
|
|
|
|
|
|
1,222 |
|
May 1 |
Cash A/c |
|
|
|
|
|
|
|
|
Page No 10.11:
Question 5:
Analytical Petty Cash Book |
|||||||||||
Amount Received |
C.B.F |
Date |
Particulars |
V. No. |
L.F |
Total Amount |
Postage & Telegram |
Carriage |
Stationery |
Travelling Expenses |
Sundry Expenses |
|
|
2016 |
|
|
|
|
|
|
|
|
|
2,000 |
|
Apr. 1 |
To Cash A/c |
|
|
|
|
|
|
|
|
|
|
Apr. 1 |
Postage Stamps |
|
|
375 |
375 |
|
|
|
|
|
|
Apr. 2 |
Coolie Hired |
|
|
50 |
|
50 |
|
|
|
|
|
Apr. 8 |
Stationery |
|
|
37 |
|
|
37 |
|
|
|
|
Apr. 10 |
Tiffin charges |
|
|
50 |
|
|
|
|
50 |
|
|
Apr. 15 |
Telegram |
|
|
200 |
200 |
|
|
|
|
|
|
Apr. 18 |
Bottle Ink |
|
|
100 |
|
|
100 |
|
|
|
|
Apr. 20 |
Postage Stamps |
|
|
70 |
70 |
|
|
|
|
|
|
Apr. 21 |
Book Binding |
|
|
20 |
|
|
20 |
|
|
|
|
Apr. 23 |
Tumblers for office |
|
|
80 |
|
|
|
|
80 |
|
|
Apr. 25 |
Repairs to furniture |
|
|
120 |
|
|
|
|
120 |
|
|
Apr. 28 |
Replacement of electric bulb |
|
|
80 |
|
|
|
|
80 |
|
|
Apr. 30 |
Travelling expenses |
|
|
40 |
|
|
|
40 |
|
|
|
|
|
|
|
1,222 |
645 |
50 |
157 |
40 |
330 |
|
|
Apr. 30 |
Balance c/d |
|
|
778 |
|
|
|
|
|
2,000 |
|
|
|
|
|
2,000 |
|
|
|
|
|
778 |
|
May 1 |
Balance b/d |
|
|
|
|
|
|
|
|
1,222 |
|
May 1 |
Cash A/c |
|
|
|
|
|
|
|
|
Answer:
Petty Cash Book |
|||||||||||
Dr. |
|
Cr. |
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payments (Rs) |
Conveyance (Rs) |
Postage (Rs) |
Stationery (Rs) |
Carriage And Postage (Rs) |
Sundries (Rs) |
||
2016 |
|
|
|
|
|||||||
15,000 |
June 04 |
|
Cash |
|
|
|
|
|
|
||
|
June 04 |
|
Conveyance |
500 |
500 |
|
|
|
|
||
|
June 04 |
|
Wages to Casual labourers |
1,500 |
|
|
|
|
1,500 |
||
|
June 05 |
|
Bus Fare |
200 |
200 |
|
|
|
|
||
|
June 05 |
|
Stationery |
1,000 |
|
|
1,000 |
|
|
||
|
June 06 |
|
Postage |
400 |
|
400 |
|
|
|
||
|
June 06 |
|
Postage Stamps |
1,000 |
|
1,000 |
|
|
|
||
|
June 06 |
|
Revenue Stamps |
500 |
|
500 |
|
|
|
||
|
June 07 |
|
Repair to typewriter |
400 |
|
|
|
|
400 |
||
|
June 07 |
|
Electric Lighting bill |
1,700 |
|
|
|
|
1,700 |
||
|
June 08 |
|
Wage paid to Coolies |
400 |
|
|
|
400 |
|
||
|
June 08 |
|
Taxi Fare |
500 |
500 |
|
|
|
|
||
|
June 08 |
|
Postage |
1,000 |
|
1,000 |
|
|
|
||
|
June 08 |
|
Locks purchased |
800 |
|
|
|
|
800 |
||
|
June 08 |
|
Stationery |
400 |
|
|
400 |
|
|
||
|
June 08 |
|
Refreshment to Customers |
200 |
|
|
|
|
200 |
||
|
June 10 |
|
Balance c/d |
4,500 |
|
|
|
|
|
||
1,500 |
|
|
|
15,000 |
1,200 |
2,900 |
1,400 |
400 |
4,600 |
||
4,500 |
June 11 |
|
Balance b/d |
|
|
|
|
|
|
||
10,500 |
|
|
Cash |
|
|
|
|
|
|
Alternatively,
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
June 04 |
Petty Cash A/c |
|
15,000 |
||
|
To Cash A/c |
|
|
15,000 |
|
|
(Money advance to Petty Cashier) |
|
|
|
|
|
|
|
|
|
|
June 10 |
Conveyance and Travelling Expenses A/c |
Dr. |
|
1,200 |
|
|
Postage A/c |
Dr. |
|
2,900 |
|
|
Stationery A/c |
Dr. |
|
1,400 |
|
|
Sundries A/c |
Dr. |
|
400 |
|
|
Carriage and Cartage A/c |
Dr. |
|
4,600 |
|
|
To Petty Cash A/c |
|
|
10,500 |
|
|
(Weekly Expenses paid from the Petty Cash) |
|
|
|
|
|
|
|
|
|
|
June 11 |
Petty Cash A/c |
Dr. |
|
10,500 |
|
|
To Cash A/c |
|
|
10,500 |
|
|
(Money reimbursed to petty cashier) |
|
|
|
|
Page No 10.12:
Question 6:
Petty Cash Book |
|||||||||||
Dr. |
|
Cr. |
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payments (Rs) |
Conveyance (Rs) |
Postage (Rs) |
Stationery (Rs) |
Carriage And Postage (Rs) |
Sundries (Rs) |
||
2016 |
|
|
|
|
|||||||
15,000 |
June 04 |
|
Cash |
|
|
|
|
|
|
||
|
June 04 |
|
Conveyance |
500 |
500 |
|
|
|
|
||
|
June 04 |
|
Wages to Casual labourers |
1,500 |
|
|
|
|
1,500 |
||
|
June 05 |
|
Bus Fare |
200 |
200 |
|
|
|
|
||
|
June 05 |
|
Stationery |
1,000 |
|
|
1,000 |
|
|
||
|
June 06 |
|
Postage |
400 |
|
400 |
|
|
|
||
|
June 06 |
|
Postage Stamps |
1,000 |
|
1,000 |
|
|
|
||
|
June 06 |
|
Revenue Stamps |
500 |
|
500 |
|
|
|
||
|
June 07 |
|
Repair to typewriter |
400 |
|
|
|
|
400 |
||
|
June 07 |
|
Electric Lighting bill |
1,700 |
|
|
|
|
1,700 |
||
|
June 08 |
|
Wage paid to Coolies |
400 |
|
|
|
400 |
|
||
|
June 08 |
|
Taxi Fare |
500 |
500 |
|
|
|
|
||
|
June 08 |
|
Postage |
1,000 |
|
1,000 |
|
|
|
||
|
June 08 |
|
Locks purchased |
800 |
|
|
|
|
800 |
||
|
June 08 |
|
Stationery |
400 |
|
|
400 |
|
|
||
|
June 08 |
|
Refreshment to Customers |
200 |
|
|
|
|
200 |
||
|
June 10 |
|
Balance c/d |
4,500 |
|
|
|
|
|
||
1,500 |
|
|
|
15,000 |
1,200 |
2,900 |
1,400 |
400 |
4,600 |
||
4,500 |
June 11 |
|
Balance b/d |
|
|
|
|
|
|
||
10,500 |
|
|
Cash |
|
|
|
|
|
|
Alternatively,
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
June 04 |
Petty Cash A/c |
|
15,000 |
||
|
To Cash A/c |
|
|
15,000 |
|
|
(Money advance to Petty Cashier) |
|
|
|
|
|
|
|
|
|
|
June 10 |
Conveyance and Travelling Expenses A/c |
Dr. |
|
1,200 |
|
|
Postage A/c |
Dr. |
|
2,900 |
|
|
Stationery A/c |
Dr. |
|
1,400 |
|
|
Sundries A/c |
Dr. |
|
400 |
|
|
Carriage and Cartage A/c |
Dr. |
|
4,600 |
|
|
To Petty Cash A/c |
|
|
10,500 |
|
|
(Weekly Expenses paid from the Petty Cash) |
|
|
|
|
|
|
|
|
|
|
June 11 |
Petty Cash A/c |
Dr. |
|
10,500 |
|
|
To Cash A/c |
|
|
10,500 |
|
|
(Money reimbursed to petty cashier) |
|
|
|
|
Answer:
Petty Cash Book |
||||||||||
Amount Received (Rs) |
Date |
V. No. |
Particulars |
Total Payment (Rs) |
Postage |
Stationery |
Entertainment |
Travelling and Conveyance Expenses |
Repairs |
Misc. Expenses |
|
2016 |
|
|
|
|
|
|
|
|
|
1,349 |
Sep. 07 |
|
To Balance b/d |
|
|
|
|
|
|
|
9,651 |
Sep. 07 |
|
To Cash A/c |
|
|
|
|
|
|
|
|
Sep. 07 |
|
To Postage A/c |
123 |
123 |
|
|
|
|
|
|
Sep. 07 |
|
To Stationery A/c |
321 |
|
321 |
|
|
|
|
|
Sep. 07 |
|
To Entertainment A/c |
54 |
|
|
54 |
|
|
|
|
Sep. 08 |
|
To Travelling and Conveyance A/c |
126 |
|
|
|
126 |
|
|
|
Sep. 08 |
|
To Miscellaneous Expenses A/c |
11 |
|
|
|
|
|
11 |
|
Sep. 08 |
|
To Entertainment A/c |
72 |
|
|
72 |
|
|
|
|
Sep. 09 |
|
To Repairs A/c |
1,567 |
|
|
|
|
1,567 |
|
|
Sep. 10 |
|
To Entertainment A/c |
127 |
|
|
127 |
|
|
|
|
Sep. 10 |
|
To Travelling A/c |
673 |
|
|
|
673 |
|
|
|
Sep. 10 |
|
To Postage A/c |
174 |
174 |
|
|
|
|
|
|
Sep. 11 |
|
To Stationery A/c |
41 |
|
41 |
|
|
|
|
|
Sep. 11 |
|
To Entertainment A/c |
12 |
|
|
12 |
|
|
|
|
Sep. 12 |
|
To Travelling Expenses A/c |
201 |
|
|
|
201 |
|
|
|
Sep. 12 |
|
To Postage A/c |
51 |
51 |
|
|
|
|
|
|
Sep. 12 |
|
To Repairs A/c |
483 |
|
|
|
|
483 |
|
|
|
|
|
4,036 |
348 |
362 |
265 |
1,000 |
2,050 |
11 |
|
Sep. 12 |
|
To Balance c/d |
6,964 |
|
|
|
|
|
|
11,000 |
|
|
|
11,000 |
|
|
|
|
|
|
6,964 |
Sep.13 |
|
To Balance b/d |
|
|
|
|
|
|
|
4,036 |
|
|
To Cash A/c |
|
|
|
|
|
|
|
View NCERT Solutions for all chapters of Class 13