Double Entry Book Keeping Ts Grewal (2016) Solutions for Class 11 Commerce Accountancy Chapter 5 Sub Division Of Journal Cash Book are provided here with simple step-by-step explanations. These solutions for Sub Division Of Journal Cash Book are extremely popular among class 11 Commerce students for Accountancy Sub Division Of Journal 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 5 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 9.28:
Question 1:
Answer:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
Jan. 1 |
Capital A/c |
|
2,00,000 |
Jan. 2 |
Furniture A/c |
|
50,000 |
|
|
Jan. 7 |
Sales A/c |
|
28,000 |
Jan. 3 |
Purchases A/c |
|
30,000 |
|
|
Jan. 15 |
Sales A/c |
|
10,000 |
Jan. 5 |
Freight A/c |
|
750 |
|
|
|
|
|
|
Jan. 10 |
Ram Lal’s A/c |
|
20,000 |
|
|
|
|
|
|
Jan. 20 |
Wages A/c |
|
2,250 |
|
|
|
|
|
|
Jan. 25 |
Purchases A/c |
|
20,000 |
|
|
|
|
|
|
Jan. 31 |
Rent A/c |
|
5,000 |
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
1,10,000 |
|
|
|
|
|
2,38,000 |
|
|
|
2,38,000 |
|
|
|
|
|
|
|
|
|
|
|
Page No 9.28:
Question 2:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
Jan. 1 |
Capital A/c |
|
2,00,000 |
Jan. 2 |
Furniture A/c |
|
50,000 |
|
|
Jan. 7 |
Sales A/c |
|
28,000 |
Jan. 3 |
Purchases A/c |
|
30,000 |
|
|
Jan. 15 |
Sales A/c |
|
10,000 |
Jan. 5 |
Freight A/c |
|
750 |
|
|
|
|
|
|
Jan. 10 |
Ram Lal’s A/c |
|
20,000 |
|
|
|
|
|
|
Jan. 20 |
Wages A/c |
|
2,250 |
|
|
|
|
|
|
Jan. 25 |
Purchases A/c |
|
20,000 |
|
|
|
|
|
|
Jan. 31 |
Rent A/c |
|
5,000 |
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
1,10,000 |
|
|
|
|
|
2,38,000 |
|
|
|
2,38,000 |
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
Books of Mr. Ram Gopal of Delhi Cash Book |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
||
|
2016 |
|
2016 |
|
||||||
|
April 01 |
Capital |
|
80,000 |
April 03 |
Purchases |
|
50,000 |
||
|
April 05 |
Sales |
|
1,000 |
April 09 |
Bank |
|
30,000 |
||
|
April 06 |
Mr. Manohar Lal |
|
3,600 |
April 13 |
Hari Krishan |
|
2,150 |
||
|
April 16 |
Sales |
|
15,000 |
April 17 |
Stationery |
|
150 |
||
|
April 21 |
Mr. Kailash Chand |
|
6,800 |
April 18 |
Office Furniture |
|
1,850 |
||
|
|
|
|
|
April 22 |
Advertising |
|
900 |
||
|
|
|
|
|
April 25 |
Postage Stamps |
|
80 |
||
|
|
|
|
|
April 28 |
Rent |
|
1,000 |
||
|
|
|
|
|
April 30 |
Electricity Charges |
|
150 |
||
|
|
|
|
|
April 30 |
Balance c/d |
|
20,120 |
||
|
|
|
|
1,06,400 |
|
|
|
1,06,400 |
||
|
|
|
|
|
|
|
|
|
||
Page No 9.28:
Question 3:
|
Books of Mr. Ram Gopal of Delhi Cash Book |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
||
|
2016 |
|
2016 |
|
||||||
|
April 01 |
Capital |
|
80,000 |
April 03 |
Purchases |
|
50,000 |
||
|
April 05 |
Sales |
|
1,000 |
April 09 |
Bank |
|
30,000 |
||
|
April 06 |
Mr. Manohar Lal |
|
3,600 |
April 13 |
Hari Krishan |
|
2,150 |
||
|
April 16 |
Sales |
|
15,000 |
April 17 |
Stationery |
|
150 |
||
|
April 21 |
Mr. Kailash Chand |
|
6,800 |
April 18 |
Office Furniture |
|
1,850 |
||
|
|
|
|
|
April 22 |
Advertising |
|
900 |
||
|
|
|
|
|
April 25 |
Postage Stamps |
|
80 |
||
|
|
|
|
|
April 28 |
Rent |
|
1,000 |
||
|
|
|
|
|
April 30 |
Electricity Charges |
|
150 |
||
|
|
|
|
|
April 30 |
Balance c/d |
|
20,120 |
||
|
|
|
|
1,06,400 |
|
|
|
1,06,400 |
||
|
|
|
|
|
|
|
|
|
||
Answer:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Capital A/c |
|
2,00,000 |
April 2 |
Bank A/c |
|
150,000 |
|
|
April 6 |
Sales A/c |
|
20,000 |
April 4 |
Purchases A/c |
|
40,000 |
|
|
April 10 |
Sales A/c |
|
55,000 |
April 8 |
Furniture A/c |
|
15,000 |
|
|
April 15 |
Bank A/c |
|
50,000 |
April 30 |
Electricity A/c |
|
5,000 |
|
|
|
|
|
|
April 30 |
Rent A/c |
|
10,000 |
|
|
|
|
|
|
April 30 |
Salaries A/c |
|
12,000 |
|
|
|
|
|
|
April 30 |
Balance c/d |
|
93,000 |
|
|
|
|
|
3,25,000 |
|
|
|
3,25,000 |
|
|
|
|
|
|
|
|
|
|
|
Working Note:
Credit purchases (April 9, 2016 related to purchase of goods on credit from K & Co.) are not recorded in the cash book since cash book is maintained to record only cash transactions.
Page No 9.28:
Question 4:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Capital A/c |
|
2,00,000 |
April 2 |
Bank A/c |
|
150,000 |
|
|
April 6 |
Sales A/c |
|
20,000 |
April 4 |
Purchases A/c |
|
40,000 |
|
|
April 10 |
Sales A/c |
|
55,000 |
April 8 |
Furniture A/c |
|
15,000 |
|
|
April 15 |
Bank A/c |
|
50,000 |
April 30 |
Electricity A/c |
|
5,000 |
|
|
|
|
|
|
April 30 |
Rent A/c |
|
10,000 |
|
|
|
|
|
|
April 30 |
Salaries A/c |
|
12,000 |
|
|
|
|
|
|
April 30 |
Balance c/d |
|
93,000 |
|
|
|
|
|
3,25,000 |
|
|
|
3,25,000 |
|
|
|
|
|
|
|
|
|
|
|
Working Note:
Credit purchases (April 9, 2016 related to purchase of goods on credit from K & Co.) are not recorded in the cash book since cash book is maintained to record only cash transactions.
Answer:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Capital A/c |
|
1,50,000 |
April 4 |
Typewriter A/c |
|
16,000 |
|
|
April 19 |
Sales A/c |
|
23,750 |
April 4 |
Furniture A/c |
|
18,500 |
|
|
April 22 |
Sri Raghu Mani’s A/c |
|
18,000 |
April 4 |
Machinery A/c |
|
32,000 |
|
|
|
|
|
|
April 6 |
Purchases A/c |
|
20,000 |
|
|
|
|
|
|
April 8 |
Erection Cost A/c |
|
4,000 |
|
|
|
|
|
|
April 12 |
Repairs A/c |
|
1,900 |
|
|
|
|
|
|
April 15 |
Wages A/c |
|
400 |
|
|
|
|
|
|
April 15 |
Postage A/c |
|
150 |
|
|
|
|
|
|
April 15 |
Stationery A/c |
|
700 |
|
|
|
|
|
|
April 15 |
Advertisement A/c |
|
1,550 |
|
|
|
|
|
|
April 22 |
Drawings A/c |
|
9,000 |
|
|
|
|
|
|
April 24 |
Drawings (Repairs) A/c |
|
350 |
|
|
|
|
|
|
April 26 |
Drawings (Medical Expenses) A/c |
|
1,800 |
|
|
|
|
|
|
April 30 |
Rent A/c |
|
1,900 |
|
|
|
|
|
|
April 30 |
Balance c/d |
|
83,500 |
|
|
|
|
|
1,91,750 |
|
|
|
1,91,750 |
|
|
|
|
|
|
|
|
|
|
|
Page No 9.29:
Question 5:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Capital A/c |
|
1,50,000 |
April 4 |
Typewriter A/c |
|
16,000 |
|
|
April 19 |
Sales A/c |
|
23,750 |
April 4 |
Furniture A/c |
|
18,500 |
|
|
April 22 |
Sri Raghu Mani’s A/c |
|
18,000 |
April 4 |
Machinery A/c |
|
32,000 |
|
|
|
|
|
|
April 6 |
Purchases A/c |
|
20,000 |
|
|
|
|
|
|
April 8 |
Erection Cost A/c |
|
4,000 |
|
|
|
|
|
|
April 12 |
Repairs A/c |
|
1,900 |
|
|
|
|
|
|
April 15 |
Wages A/c |
|
400 |
|
|
|
|
|
|
April 15 |
Postage A/c |
|
150 |
|
|
|
|
|
|
April 15 |
Stationery A/c |
|
700 |
|
|
|
|
|
|
April 15 |
Advertisement A/c |
|
1,550 |
|
|
|
|
|
|
April 22 |
Drawings A/c |
|
9,000 |
|
|
|
|
|
|
April 24 |
Drawings (Repairs) A/c |
|
350 |
|
|
|
|
|
|
April 26 |
Drawings (Medical Expenses) A/c |
|
1,800 |
|
|
|
|
|
|
April 30 |
Rent A/c |
|
1,900 |
|
|
|
|
|
|
April 30 |
Balance c/d |
|
83,500 |
|
|
|
|
|
1,91,750 |
|
|
|
1,91,750 |
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
Books of Ganesh Lal Cash Book |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
||
|
2016 |
|
2016 |
|
||||||
|
Mar.01 |
Capital |
|
65,000 |
Mar.03 |
Purchases |
|
6,850 |
||
|
Mar.09 |
Sales |
|
30,000 |
Mar.04 |
Mr. Mohan Lal |
|
950 |
||
|
Mar.15 |
Sales |
|
25,000 |
Mar.06 |
Bank |
|
40,000 |
||
|
Mar.19 |
Mr. Trilok Chand |
|
4,850 |
Mar.06 |
Office Furniture |
|
4,650 |
||
|
|
|
|
|
Mar.12 |
Wages |
|
1,200 |
||
|
|
|
|
|
Mar.13 |
Stationery |
|
400 |
||
|
|
|
|
|
Mar.17 |
Miscellaneous Expenses |
|
450 |
||
|
|
|
|
|
Mar.22 |
Radio set |
|
2,500 |
||
|
|
|
|
|
Mar.22 |
Salary |
|
4,000 |
||
|
|
|
|
|
Mar.25 |
Rent |
|
900 |
||
|
|
|
|
|
Mar.28 |
Electricity Bill |
|
350 |
||
|
|
|
|
|
Mar.29 |
Advertising |
|
400 |
||
|
|
|
|
|
Mar.31 |
Bank |
|
25,000 |
||
|
|
|
|
|
Mar.31 |
Balance c/d |
|
37,200 |
||
|
|
|
|
1,24,850 |
|
|
|
1,24,850 |
||
|
|
|
|
|
|
|
|
|
||
Page No 9.29:
Question 6:
|
Books of Ganesh Lal Cash Book |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
||
|
2016 |
|
2016 |
|
||||||
|
Mar.01 |
Capital |
|
65,000 |
Mar.03 |
Purchases |
|
6,850 |
||
|
Mar.09 |
Sales |
|
30,000 |
Mar.04 |
Mr. Mohan Lal |
|
950 |
||
|
Mar.15 |
Sales |
|
25,000 |
Mar.06 |
Bank |
|
40,000 |
||
|
Mar.19 |
Mr. Trilok Chand |
|
4,850 |
Mar.06 |
Office Furniture |
|
4,650 |
||
|
|
|
|
|
Mar.12 |
Wages |
|
1,200 |
||
|
|
|
|
|
Mar.13 |
Stationery |
|
400 |
||
|
|
|
|
|
Mar.17 |
Miscellaneous Expenses |
|
450 |
||
|
|
|
|
|
Mar.22 |
Radio set |
|
2,500 |
||
|
|
|
|
|
Mar.22 |
Salary |
|
4,000 |
||
|
|
|
|
|
Mar.25 |
Rent |
|
900 |
||
|
|
|
|
|
Mar.28 |
Electricity Bill |
|
350 |
||
|
|
|
|
|
Mar.29 |
Advertising |
|
400 |
||
|
|
|
|
|
Mar.31 |
Bank |
|
25,000 |
||
|
|
|
|
|
Mar.31 |
Balance c/d |
|
37,200 |
||
|
|
|
|
1,24,850 |
|
|
|
1,24,850 |
||
|
|
|
|
|
|
|
|
|
||
Answer:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Balance b/d |
|
6,400 |
April 4 |
Bank A/c |
|
80,000 |
|
|
April 3 |
Anupama’s A/c |
|
1,00,000 |
April 6 |
Wages A/c |
|
30,000 |
|
|
April 5 |
Bhumika’s A/c |
|
6,000 |
April 11 |
Drawings A/c |
|
10,000 |
|
|
April 7 |
Bank A/c |
|
30,000 |
April 12 |
Furniture A/c |
|
2,000 |
|
|
April 9 |
Sales A/c |
|
5,000 |
April 13 |
Ruma’s A/c |
|
1,200 |
|
|
April 10 |
Miscellaneous Receipts A/c |
|
80 |
April 14 |
Ganguly Brother’s A/c |
|
500 |
|
|
April 20 |
Interest A/c |
|
500 |
April 15 |
Drawings A/c (Insurance) |
|
800 |
|
|
|
|
|
|
April 16 |
Stationery A/c |
|
200 |
|
|
|
|
|
|
April 17 |
Trade Expenses A/c |
|
500 |
|
|
|
|
|
|
April 18 |
Tinku’s A/c |
|
900 |
|
|
|
|
|
|
April 19 |
Electricity Charges A/c |
|
100 |
|
|
|
|
|
|
April 20 |
Bank A/c |
|
19,780 |
|
|
|
|
|
|
April 20 |
Balance c/d |
|
2,000 |
|
|
|
|
|
1,47,980 |
|
|
|
1,47,980 |
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
|
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
| 2016 | |||||
|
Apr.8 |
Purchases A/c |
Dr. |
|
6,000 |
|
|
|
To Ashok Sharma’s A/c |
|
|
|
6,000 |
|
|
(Goods purchased on credit) |
|
|
|
|
|
|
|
|
|
|
|
|
Anupama’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.3 |
Cash A/c |
1,00,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Bank Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Cash A/c |
80,000 |
Apr.7 |
Cash A/c |
30,000 |
|||
|
Apr.30 |
Cash A/c |
19,780 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Wages Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.6 |
Cash A/c |
30,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawing’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.11 |
Cash A/c |
10,000 |
|
|
|
|||
|
Apr.15 |
Cash A/c |
800 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Bhumika’sAccount |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.5 |
Cash A/c |
6,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.9 |
Cash A/c |
5,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Miscellaneous Receipts Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 10 |
|
80 |
|||
|
|
|
|
|
|
|
|||
|
Interest Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 20 |
Cash A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Ganguly Brother’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 14 |
Cash A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Furniture Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.12 |
Cash A/c |
2,000 |
|||
|
|
|
|
|
|
|
|||
Page No 9.29:
Question 7:
|
Cash Book |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||
|
April 1 |
Balance b/d |
|
6,400 |
April 4 |
Bank A/c |
|
80,000 |
|
|
April 3 |
Anupama’s A/c |
|
1,00,000 |
April 6 |
Wages A/c |
|
30,000 |
|
|
April 5 |
Bhumika’s A/c |
|
6,000 |
April 11 |
Drawings A/c |
|
10,000 |
|
|
April 7 |
Bank A/c |
|
30,000 |
April 12 |
Furniture A/c |
|
2,000 |
|
|
April 9 |
Sales A/c |
|
5,000 |
April 13 |
Ruma’s A/c |
|
1,200 |
|
|
April 10 |
Miscellaneous Receipts A/c |
|
80 |
April 14 |
Ganguly Brother’s A/c |
|
500 |
|
|
April 20 |
Interest A/c |
|
500 |
April 15 |
Drawings A/c (Insurance) |
|
800 |
|
|
|
|
|
|
April 16 |
Stationery A/c |
|
200 |
|
|
|
|
|
|
April 17 |
Trade Expenses A/c |
|
500 |
|
|
|
|
|
|
April 18 |
Tinku’s A/c |
|
900 |
|
|
|
|
|
|
April 19 |
Electricity Charges A/c |
|
100 |
|
|
|
|
|
|
April 20 |
Bank A/c |
|
19,780 |
|
|
|
|
|
|
April 20 |
Balance c/d |
|
2,000 |
|
|
|
|
|
1,47,980 |
|
|
|
1,47,980 |
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
|
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
| 2016 | |||||
|
Apr.8 |
Purchases A/c |
Dr. |
|
6,000 |
|
|
|
To Ashok Sharma’s A/c |
|
|
|
6,000 |
|
|
(Goods purchased on credit) |
|
|
|
|
|
|
|
|
|
|
|
|
Anupama’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.3 |
Cash A/c |
1,00,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Bank Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Cash A/c |
80,000 |
Apr.7 |
Cash A/c |
30,000 |
|||
|
Apr.30 |
Cash A/c |
19,780 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Wages Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.6 |
Cash A/c |
30,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawing’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.11 |
Cash A/c |
10,000 |
|
|
|
|||
|
Apr.15 |
Cash A/c |
800 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Bhumika’sAccount |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.5 |
Cash A/c |
6,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.9 |
Cash A/c |
5,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Miscellaneous Receipts Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 10 |
|
80 |
|||
|
|
|
|
|
|
|
|||
|
Interest Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 20 |
Cash A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Ganguly Brother’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr. 14 |
Cash A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Furniture Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.12 |
Cash A/c |
2,000 |
|||
|
|
|
|
|
|
|
|||
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
Cr. |
|
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
June 01 |
Balance b/d |
|
|
800 |
|
June 01 |
Balance b/d (Overdraft) |
|
|
|
5,700 |
| June 07 | Bharati | 150 | |||||||||
|
June 09 |
Cheques-in-Hand |
|
|
|
3,250 |
June 20 |
Bharati |
|
|
|
3,250 |
|
June 15 |
Panna Lal |
|
|
1,200 |
|
June 28 |
Kamal |
|
|
1,200 |
|
|
June 30 |
Balance c/d (Overdraft) |
|
|
|
5,850 |
June 30 |
Drawings A/c |
|
|
|
150 |
|
|
|
|
|
|
|
June 30 |
Balance c/d |
|
|
800 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
150 |
2,000 |
9,100 |
|
|
|
|
2,000 |
9,100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
June 07 |
Cheque-in-Hand A/c |
Dr. |
|
3,250 |
|
|
|
|
To Bharati |
|
|
|
3,250 |
|
|
|
(Received cheque from Bharati not yet deposited) |
|
|
|
|
|
| June 20 | Bharati | Dr. | 150 | |||
| To Discount Allowed A/c | 150 | |||||
|
|
(Discount allowed earlier cancelled) |
|
|
|
|
|
Page No 9.30:
Question 8:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
Cr. |
|
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
June 01 |
Balance b/d |
|
|
800 |
|
June 01 |
Balance b/d (Overdraft) |
|
|
|
5,700 |
| June 07 | Bharati | 150 | |||||||||
|
June 09 |
Cheques-in-Hand |
|
|
|
3,250 |
June 20 |
Bharati |
|
|
|
3,250 |
|
June 15 |
Panna Lal |
|
|
1,200 |
|
June 28 |
Kamal |
|
|
1,200 |
|
|
June 30 |
Balance c/d (Overdraft) |
|
|
|
5,850 |
June 30 |
Drawings A/c |
|
|
|
150 |
|
|
|
|
|
|
|
June 30 |
Balance c/d |
|
|
800 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
150 |
2,000 |
9,100 |
|
|
|
|
2,000 |
9,100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
June 07 |
Cheque-in-Hand A/c |
Dr. |
|
3,250 |
|
|
|
|
To Bharati |
|
|
|
3,250 |
|
|
|
(Received cheque from Bharati not yet deposited) |
|
|
|
|
|
| June 20 | Bharati | Dr. | 150 | |||
| To Discount Allowed A/c | 150 | |||||
|
|
(Discount allowed earlier cancelled) |
|
|
|
|
|
Answer:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount
Allowed
|
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount
Received
|
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Mar.1 |
Balance b/d |
|
12,750 |
72,400 |
Mar.7 |
Salary A/c |
|
|
25,600 |
|||
|
Mar.4 |
Asha’s A/c |
|
400 |
1,200 |
3,200 |
Mar.9 |
Cash A/c |
C |
|
21,900 |
||
|
Mar.9 |
Bank A/c |
C |
21,900 |
|
Mar.16 |
Furniture A/c |
|
16,500 |
|
|||
|
Mar.12 |
Interest A/c |
|
|
1,200 |
Mar.21 |
Mohan & Co. |
|
100 |
|
10,900 |
||
|
Mar.29 |
Sales A/c |
|
14,800 |
|
Mar.24 |
Drawings A/c |
|
11,600 |
|
|||
|
Mar.31 |
Cash A/c |
C |
|
21,200 |
Mar.31 |
Bank A/c |
C |
21,200 |
|
|||
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
1,350 |
39,600 |
|||
|
|
|
|
400 |
50,650 |
98,000 |
|
|
|
100 |
50,650 |
98,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
Page No 9.30:
Question 9:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount
Allowed
|
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount
Received
|
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Mar.1 |
Balance b/d |
|
12,750 |
72,400 |
Mar.7 |
Salary A/c |
|
|
25,600 |
|||
|
Mar.4 |
Asha’s A/c |
|
400 |
1,200 |
3,200 |
Mar.9 |
Cash A/c |
C |
|
21,900 |
||
|
Mar.9 |
Bank A/c |
C |
21,900 |
|
Mar.16 |
Furniture A/c |
|
16,500 |
|
|||
|
Mar.12 |
Interest A/c |
|
|
1,200 |
Mar.21 |
Mohan & Co. |
|
100 |
|
10,900 |
||
|
Mar.29 |
Sales A/c |
|
14,800 |
|
Mar.24 |
Drawings A/c |
|
11,600 |
|
|||
|
Mar.31 |
Cash A/c |
C |
|
21,200 |
Mar.31 |
Bank A/c |
C |
21,200 |
|
|||
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
1,350 |
39,600 |
|||
|
|
|
|
400 |
50,650 |
98,000 |
|
|
|
100 |
50,650 |
98,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
Answer:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
50,000 |
|
Apr.2 |
Bank A/c |
C |
30,000 |
|
|||
|
Apr.2 |
Cash A/c |
C |
|
30,000 |
Apr.3 |
Sri Jayanta Das’s A/c |
|
|
500 |
|||
|
Apr.2 |
Achintya Biswas’s A/c |
|
250 |
4,000 |
|
Apr.3 |
Purchases A/c |
|
1,000 |
|
||
|
Apr.3 |
Bank A/c |
C |
3,000 |
|
Apr.3 |
Rent A/c |
|
250 |
|
|||
|
Apr.4 |
Sales A/c |
|
5,000 |
|
Apr.3 |
Cash A/c |
C |
|
3,000 |
|||
| Apr.4 | Ajoy Banerjee | 350 | ||||||||||
|
Apr.5 |
Cheque in Hand A/c |
|
|
10,000 |
Apr.4 |
Wages A/c |
|
200 |
|
|||
|
Apr.6 |
Sales A/c |
|
12,000 |
|
Apr.4 |
Furniture A/c |
|
|
4,000 |
|||
|
Apr.7 |
Sri Shiv Dutta A/c |
|
|
3,000 |
Apr.4 |
Purchases A/c |
|
3,000 |
|
|||
|
Apr.7 |
Cash A/c |
C |
|
300 |
Apr. 5 |
Drawings A/c |
|
|
3,000 |
|||
|
|
|
|
|
|
Apr.5 |
Electricity Bill A/c |
|
52 |
|
|||
|
|
|
|
|
|
Apr.5 |
Rent and Taxes A/c |
|
100 |
|
|||
|
|
|
|
|
|
Apr.6 |
Purchases A/c |
|
7,000 |
|
|||
|
|
|
|
|
|
Apr.7 |
Railway Freight A/c |
|
250 |
|
|||
|
|
|
|
|
|
Apr.7 |
Stamps & Stationery A/c |
|
25 |
|
|||
|
|
|
|
|
|
Apr.7 |
Bank A/c |
C |
300 |
|
|||
|
|
|
|
|
|
Apr.30 |
Balance c/d |
|
31,823 |
32,800 |
|||
|
|
|
|
600 |
74,000 |
43,300 |
|
|
|
74,000 |
43,300 |
||
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2016 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr.4 |
Cheque in Hand A/c |
Dr. |
|
10,000 |
|
|
|
To Sri Ajoy Banerjee’s A/c |
|
|
|
10,000 |
|
|
(Cheque received from Ajoy Banerjee) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.6 |
Sri Milan Dutta’s A/c |
Dr. |
|
5,000 |
|
|
|
To Sales A/c |
|
|
|
5,000 |
|
|
(Goods sold to Milan) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.6 |
Purchases A/c |
Dr. |
|
2,000 |
|
|
|
To Sri Shibshankar Dutta’s A/c |
|
|
|
2,000 |
|
|
(Goods purchased from Shibshankar Dutta) |
|
|
|
|
|
|
|
|
|
|
|
LEDGER ACCOUNTS
|
Achintya Biswas’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.2 |
Cash A/c |
4,000 |
|||
|
|
|
|
Apr.2 |
Discount Allowed A/c |
250 |
|||
|
|
|
|
|
|
|
|||
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.4 |
Cash A/c |
5,000 |
|||
|
|
|
|
Apr.6 |
Cash A/c |
12,000 |
|||
|
|
|
|
Apr.6 |
Sri Milan Dutta’s A/c |
5,000 |
|||
|
|
|
|
|
|
|
|||
|
Ajoy Banarjee’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
|
Cheque in Hand |
10,000 |
|||
|
|
|
|
|
Discount Allowed |
350 |
|||
|
|
|
|
|
|
|
|||
|
Sri Shiv Dutta’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.7 |
Bank A/c |
3,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Purchases Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Cash A/c |
1,000 |
|
|
|
|||
|
Apr.4 |
Cash A/c |
3,000 |
|
|
|
|||
|
Apr.6 |
Cash A/c |
7,000 |
|
|
|
|||
|
Apr.6 |
Sri Shibshankar Dutta’s A/c |
2,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Rent and Taxes Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Cash A/c |
250 |
|
|
|
|||
|
Apr.5 |
Cash A/c |
100 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Shri Jayanta Das’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Bank A/c |
500 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawings Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.5 |
Bank A/c |
3,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Stamps and Stationery Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount Rs |
Date |
Particulars |
Amount Rs |
|||
|
Apr.7 |
Cash A/c |
25 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Furniture Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Bank A/c |
4,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Wages Account |
||||||||
|
|
Dr. |
|
|
Cr. |
||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Cash A/c |
200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Railway Freight Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.7 |
Cash A/c |
250 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Electricity Bill Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.5 |
Cash A/c |
52 |
|
|
|
|||
|
|
|
|
|
|
|
|||
Page No 9.31:
Question 10:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
50,000 |
|
Apr.2 |
Bank A/c |
C |
30,000 |
|
|||
|
Apr.2 |
Cash A/c |
C |
|
30,000 |
Apr.3 |
Sri Jayanta Das’s A/c |
|
|
500 |
|||
|
Apr.2 |
Achintya Biswas’s A/c |
|
250 |
4,000 |
|
Apr.3 |
Purchases A/c |
|
1,000 |
|
||
|
Apr.3 |
Bank A/c |
C |
3,000 |
|
Apr.3 |
Rent A/c |
|
250 |
|
|||
|
Apr.4 |
Sales A/c |
|
5,000 |
|
Apr.3 |
Cash A/c |
C |
|
3,000 |
|||
| Apr.4 | Ajoy Banerjee | 350 | ||||||||||
|
Apr.5 |
Cheque in Hand A/c |
|
|
10,000 |
Apr.4 |
Wages A/c |
|
200 |
|
|||
|
Apr.6 |
Sales A/c |
|
12,000 |
|
Apr.4 |
Furniture A/c |
|
|
4,000 |
|||
|
Apr.7 |
Sri Shiv Dutta A/c |
|
|
3,000 |
Apr.4 |
Purchases A/c |
|
3,000 |
|
|||
|
Apr.7 |
Cash A/c |
C |
|
300 |
Apr. 5 |
Drawings A/c |
|
|
3,000 |
|||
|
|
|
|
|
|
Apr.5 |
Electricity Bill A/c |
|
52 |
|
|||
|
|
|
|
|
|
Apr.5 |
Rent and Taxes A/c |
|
100 |
|
|||
|
|
|
|
|
|
Apr.6 |
Purchases A/c |
|
7,000 |
|
|||
|
|
|
|
|
|
Apr.7 |
Railway Freight A/c |
|
250 |
|
|||
|
|
|
|
|
|
Apr.7 |
Stamps & Stationery A/c |
|
25 |
|
|||
|
|
|
|
|
|
Apr.7 |
Bank A/c |
C |
300 |
|
|||
|
|
|
|
|
|
Apr.30 |
Balance c/d |
|
31,823 |
32,800 |
|||
|
|
|
|
600 |
74,000 |
43,300 |
|
|
|
74,000 |
43,300 |
||
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2016 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr.4 |
Cheque in Hand A/c |
Dr. |
|
10,000 |
|
|
|
To Sri Ajoy Banerjee’s A/c |
|
|
|
10,000 |
|
|
(Cheque received from Ajoy Banerjee) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.6 |
Sri Milan Dutta’s A/c |
Dr. |
|
5,000 |
|
|
|
To Sales A/c |
|
|
|
5,000 |
|
|
(Goods sold to Milan) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.6 |
Purchases A/c |
Dr. |
|
2,000 |
|
|
|
To Sri Shibshankar Dutta’s A/c |
|
|
|
2,000 |
|
|
(Goods purchased from Shibshankar Dutta) |
|
|
|
|
|
|
|
|
|
|
|
LEDGER ACCOUNTS
|
Achintya Biswas’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.2 |
Cash A/c |
4,000 |
|||
|
|
|
|
Apr.2 |
Discount Allowed A/c |
250 |
|||
|
|
|
|
|
|
|
|||
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.4 |
Cash A/c |
5,000 |
|||
|
|
|
|
Apr.6 |
Cash A/c |
12,000 |
|||
|
|
|
|
Apr.6 |
Sri Milan Dutta’s A/c |
5,000 |
|||
|
|
|
|
|
|
|
|||
|
Ajoy Banarjee’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
|
Cheque in Hand |
10,000 |
|||
|
|
|
|
|
Discount Allowed |
350 |
|||
|
|
|
|
|
|
|
|||
|
Sri Shiv Dutta’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Apr.7 |
Bank A/c |
3,000 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Purchases Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Cash A/c |
1,000 |
|
|
|
|||
|
Apr.4 |
Cash A/c |
3,000 |
|
|
|
|||
|
Apr.6 |
Cash A/c |
7,000 |
|
|
|
|||
|
Apr.6 |
Sri Shibshankar Dutta’s A/c |
2,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Rent and Taxes Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Cash A/c |
250 |
|
|
|
|||
|
Apr.5 |
Cash A/c |
100 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Shri Jayanta Das’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.3 |
Bank A/c |
500 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawings Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.5 |
Bank A/c |
3,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Stamps and Stationery Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount Rs |
Date |
Particulars |
Amount Rs |
|||
|
Apr.7 |
Cash A/c |
25 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Furniture Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Bank A/c |
4,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Wages Account |
||||||||
|
|
Dr. |
|
|
Cr. |
||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.4 |
Cash A/c |
200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Railway Freight Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.7 |
Cash A/c |
250 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Electricity Bill Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Apr.5 |
Cash A/c |
52 |
|
|
|
|||
|
|
|
|
|
|
|
|||
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
2016 |
|
|
|
|
||
|
June 01 |
Balance b/d |
|
5,000 |
17,500 |
June 07 |
S. Bose |
|
200 |
|
12,500 |
|
|
June 05 |
Investment |
|
5,000 |
|
June 09 |
Wages A/c |
|
3,000 |
|
||
|
June 06 |
Advance A/c |
C |
|
50,000 |
June 21 |
Cash A/c |
C |
|
5,000 |
||
|
June 20 |
A Mukherji |
|
|
6,000 |
June 29 |
Office Salaries A/c |
|
4,000 |
|
||
|
June 21 |
Bank A/c |
C |
5,000 |
|
June 30 |
Rent A/c |
|
|
1,000 |
||
|
June 30 |
Sales A/c |
|
|
8,000 |
June 30 |
Bank A/c |
C |
7,500 |
|
||
|
June 30 |
Cash A/c |
C |
|
7,500 |
June 30 |
Balance c/d |
|
500 |
70,500 |
||
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
15,000 |
89,000 |
|
|
|
200 |
15,000 |
89,000 |
|
|
|
|
|
|
|
|
|
|
|
|
||
Page No 9.31:
Question 11:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
2016 |
|
|
|
|
||
|
June 01 |
Balance b/d |
|
5,000 |
17,500 |
June 07 |
S. Bose |
|
200 |
|
12,500 |
|
|
June 05 |
Investment |
|
5,000 |
|
June 09 |
Wages A/c |
|
3,000 |
|
||
|
June 06 |
Advance A/c |
C |
|
50,000 |
June 21 |
Cash A/c |
C |
|
5,000 |
||
|
June 20 |
A Mukherji |
|
|
6,000 |
June 29 |
Office Salaries A/c |
|
4,000 |
|
||
|
June 21 |
Bank A/c |
C |
5,000 |
|
June 30 |
Rent A/c |
|
|
1,000 |
||
|
June 30 |
Sales A/c |
|
|
8,000 |
June 30 |
Bank A/c |
C |
7,500 |
|
||
|
June 30 |
Cash A/c |
C |
|
7,500 |
June 30 |
Balance c/d |
|
500 |
70,500 |
||
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
15,000 |
89,000 |
|
|
|
200 |
15,000 |
89,000 |
|
|
|
|
|
|
|
|
|
|
|
|
||
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Mar. 01 |
Balance b/d |
|
|
15,000 |
|
Mar. 03 |
Purchases A/c |
|
180 |
6,000 |
|
|
Mar. 05 |
Cash A/c |
C |
|
|
5,000 |
Mar. 05 |
Bank A/c |
C |
|
5,000 |
|
|
Mar. 07 |
Sales A/c |
|
|
10,000 |
|
Mar. 10 |
Cash A/c |
C |
|
|
2,000 |
|
Mar. 10 |
Bank A/c |
C |
|
2,000 |
|
Mar. 22 |
Chandra |
|
100 |
|
2,500 |
|
Mar. 12 |
Ramesh |
|
100 |
3,000 |
|
Mar. 25 |
Drawings A/c |
|
|
|
1,500 |
|
Mar. 15 |
Raj |
|
75 |
|
2,000 |
Mar. 31 |
Bank Charges |
|
|
|
100 |
| Mar. 18 | Deepak | 200 | |||||||||
|
Mar. 20 |
Cheque-in-Hand |
|
|
|
5,000 |
Mar. 31 |
Balance c/d |
|
|
19,000 |
7,900 |
|
Mar. 31 |
Ashok Mitra |
|
75 |
|
2,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
450 |
30,000 |
14,000 |
|
|
|
280 |
30,000 |
14,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Mar. 18 |
Cheque-in-Hand A/c |
Dr. |
|
5,000 |
|
|
|
|
To Deepak |
|
|
|
5,000 |
|
|
|
(Cheque received from Deepak and allowed him discount. Cheque received was not deposited the same day) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Page No 9.31:
Question 12:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Mar. 01 |
Balance b/d |
|
|
15,000 |
|
Mar. 03 |
Purchases A/c |
|
180 |
6,000 |
|
|
Mar. 05 |
Cash A/c |
C |
|
|
5,000 |
Mar. 05 |
Bank A/c |
C |
|
5,000 |
|
|
Mar. 07 |
Sales A/c |
|
|
10,000 |
|
Mar. 10 |
Cash A/c |
C |
|
|
2,000 |
|
Mar. 10 |
Bank A/c |
C |
|
2,000 |
|
Mar. 22 |
Chandra |
|
100 |
|
2,500 |
|
Mar. 12 |
Ramesh |
|
100 |
3,000 |
|
Mar. 25 |
Drawings A/c |
|
|
|
1,500 |
|
Mar. 15 |
Raj |
|
75 |
|
2,000 |
Mar. 31 |
Bank Charges |
|
|
|
100 |
| Mar. 18 | Deepak | 200 | |||||||||
|
Mar. 20 |
Cheque-in-Hand |
|
|
|
5,000 |
Mar. 31 |
Balance c/d |
|
|
19,000 |
7,900 |
|
Mar. 31 |
Ashok Mitra |
|
75 |
|
2,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
450 |
30,000 |
14,000 |
|
|
|
280 |
30,000 |
14,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Mar. 18 |
Cheque-in-Hand A/c |
Dr. |
|
5,000 |
|
|
|
|
To Deepak |
|
|
|
5,000 |
|
|
|
(Cheque received from Deepak and allowed him discount. Cheque received was not deposited the same day) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
Cr. |
|
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Apr. 01 |
Balance b/d |
|
|
2,250 |
|
Apr. 01 |
Balance b/d |
|
|
|
4,000 |
|
Apr. 02 |
Sales A/c |
|
|
3,500 |
1,500 |
Apr. 03 |
Suresh |
|
|
|
1,400 |
|
Apr. 05 |
Crompton |
|
|
|
8,000 |
Apr. 06 |
Wages A/c |
|
|
2,450 |
|
|
Apr. 09 |
Sales A/c |
|
|
2,000 |
|
Apr. 06 |
Purchases A/c |
|
|
1,100 |
|
|
Apr. 12 |
Dinesh |
|
100 |
|
3,600 |
Apr. 08 |
Office Expenses A/c |
|
|
|
1,600 |
|
Apr. 17 |
K. Prasad |
|
50 |
2,650 |
|
Apr. 10 |
Rent A/c |
|
|
1,200 |
|
|
Apr. 19 |
Bank A/c |
C |
|
900 |
|
Apr. 15 |
Ram |
|
50 |
|
1,650 |
|
Apr. 24 |
Cheque-in-Hand A/c |
|
|
|
2,550 |
Apr. 18 |
Furniture A/c |
|
|
|
3,000 |
|
Apr. 27 |
Cash A/c |
C |
|
|
1,000 |
Apr. 19 |
Cash A/c |
C |
|
|
900 |
|
|
|
|
|
|
|
Apr. 20 |
Advertisement Expenses A/c |
|
|
530 |
|
|
|
|
|
|
|
|
Apr. 25 |
Salary A/c |
|
|
1,550 |
|
|
|
|
|
|
|
|
Apr. 25 |
Subhash |
|
|
|
2,550 |
|
|
|
|
|
|
|
Apr. 26 |
Octroi |
|
|
|
100 |
|
|
|
|
|
|
|
Apr. 27 |
Bank A/c |
C |
|
1,000 |
|
|
|
|
|
|
|
|
Apr. 29 |
Drawings A/c |
|
|
|
400 |
|
|
|
|
|
|
|
Apr. 30 |
Balance c/d |
|
|
3,470 |
1,050 |
|
|
|
|
150 |
11,300 |
16,650 |
|
|
|
50 |
11,300 |
16,650 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Apr. 25 |
Cheque-in-Hand A/c |
Dr. |
|
2,550 |
|
|
|
|
To Subhash |
|
|
|
2,550 |
|
|
|
(Cheque received from Subhash) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Page No 9.32:
Question 13:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
Cr. |
|
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Apr. 01 |
Balance b/d |
|
|
2,250 |
|
Apr. 01 |
Balance b/d |
|
|
|
4,000 |
|
Apr. 02 |
Sales A/c |
|
|
3,500 |
1,500 |
Apr. 03 |
Suresh |
|
|
|
1,400 |
|
Apr. 05 |
Crompton |
|
|
|
8,000 |
Apr. 06 |
Wages A/c |
|
|
2,450 |
|
|
Apr. 09 |
Sales A/c |
|
|
2,000 |
|
Apr. 06 |
Purchases A/c |
|
|
1,100 |
|
|
Apr. 12 |
Dinesh |
|
100 |
|
3,600 |
Apr. 08 |
Office Expenses A/c |
|
|
|
1,600 |
|
Apr. 17 |
K. Prasad |
|
50 |
2,650 |
|
Apr. 10 |
Rent A/c |
|
|
1,200 |
|
|
Apr. 19 |
Bank A/c |
C |
|
900 |
|
Apr. 15 |
Ram |
|
50 |
|
1,650 |
|
Apr. 24 |
Cheque-in-Hand A/c |
|
|
|
2,550 |
Apr. 18 |
Furniture A/c |
|
|
|
3,000 |
|
Apr. 27 |
Cash A/c |
C |
|
|
1,000 |
Apr. 19 |
Cash A/c |
C |
|
|
900 |
|
|
|
|
|
|
|
Apr. 20 |
Advertisement Expenses A/c |
|
|
530 |
|
|
|
|
|
|
|
|
Apr. 25 |
Salary A/c |
|
|
1,550 |
|
|
|
|
|
|
|
|
Apr. 25 |
Subhash |
|
|
|
2,550 |
|
|
|
|
|
|
|
Apr. 26 |
Octroi |
|
|
|
100 |
|
|
|
|
|
|
|
Apr. 27 |
Bank A/c |
C |
|
1,000 |
|
|
|
|
|
|
|
|
Apr. 29 |
Drawings A/c |
|
|
|
400 |
|
|
|
|
|
|
|
Apr. 30 |
Balance c/d |
|
|
3,470 |
1,050 |
|
|
|
|
150 |
11,300 |
16,650 |
|
|
|
50 |
11,300 |
16,650 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Apr. 25 |
Cheque-in-Hand A/c |
Dr. |
|
2,550 |
|
|
|
|
To Subhash |
|
|
|
2,550 |
|
|
|
(Cheque received from Subhash) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2015 |
|
|
|
|
|
2015 |
|
|
|
|
|
|
Oct. 01 |
Balance b/d |
|
|
1,800 |
11,000 |
Oct. 07 |
Purchases A/c |
|
|
|
7,000 |
|
Oct. 05 |
Bills Receivable |
|
|
|
3,960 |
Oct. 08 |
Purchases A/c |
|
|
500 |
|
|
Oct. 16 |
Cash A/c |
C |
|
|
1,000 |
Oct. 10 |
Bills Payable |
|
|
|
5,000 |
|
Oct. 18 |
Ramesh |
|
|
250 |
|
Oct. 14 |
Trade Expenses |
|
|
105 |
|
|
Oct. 20 |
Manohar |
|
10 |
400 |
|
Oct. 16 |
Bank A/c |
C |
|
1,000 |
|
|
Oct. 23 |
Bank A/c |
C |
|
400 |
|
Oct. 23 |
Cash A/c |
C |
|
|
400 |
|
Oct. 24 |
Bills Receivable |
|
|
|
2,000 |
Oct. 24 |
Ghanshyamdas & Co. |
|
10 |
300 |
|
|
Oct. 27 |
Sales A/c |
|
|
200 |
|
Oct. 25 |
Drawings A/c |
|
|
|
300 |
|
Oct. 28 |
Sales A/c |
|
|
|
9,000 |
Oct. 30 |
Bank Charges A/c |
|
|
|
60 |
|
Oct. 29 |
Loan A/c |
|
|
2,000 |
3,000 |
Oct. 31 |
Balance c/d |
|
|
3,145 |
17,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10 |
5,050 |
29,960 |
|
|
|
10 |
5,050 |
29,960 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Page No 9.32:
Question 14:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2015 |
|
|
|
|
|
2015 |
|
|
|
|
|
|
Oct. 01 |
Balance b/d |
|
|
1,800 |
11,000 |
Oct. 07 |
Purchases A/c |
|
|
|
7,000 |
|
Oct. 05 |
Bills Receivable |
|
|
|
3,960 |
Oct. 08 |
Purchases A/c |
|
|
500 |
|
|
Oct. 16 |
Cash A/c |
C |
|
|
1,000 |
Oct. 10 |
Bills Payable |
|
|
|
5,000 |
|
Oct. 18 |
Ramesh |
|
|
250 |
|
Oct. 14 |
Trade Expenses |
|
|
105 |
|
|
Oct. 20 |
Manohar |
|
10 |
400 |
|
Oct. 16 |
Bank A/c |
C |
|
1,000 |
|
|
Oct. 23 |
Bank A/c |
C |
|
400 |
|
Oct. 23 |
Cash A/c |
C |
|
|
400 |
|
Oct. 24 |
Bills Receivable |
|
|
|
2,000 |
Oct. 24 |
Ghanshyamdas & Co. |
|
10 |
300 |
|
|
Oct. 27 |
Sales A/c |
|
|
200 |
|
Oct. 25 |
Drawings A/c |
|
|
|
300 |
|
Oct. 28 |
Sales A/c |
|
|
|
9,000 |
Oct. 30 |
Bank Charges A/c |
|
|
|
60 |
|
Oct. 29 |
Loan A/c |
|
|
2,000 |
3,000 |
Oct. 31 |
Balance c/d |
|
|
3,145 |
17,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10 |
5,050 |
29,960 |
|
|
|
10 |
5,050 |
29,960 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Jan.1 |
Balance b/d |
|
53,800 |
155,000 |
Jan.5 |
Bank A/c |
C |
70,000 |
|
|||
|
Jan.3 |
Sales A/c |
|
64,000 |
|
Jan.10 |
Anurag’s A/c |
|
200 |
|
9,800 |
||
|
Jan.5 |
Cash A/c |
C |
|
70,000 |
Jan.12 |
Purchases A/c |
|
25,000 |
|
|||
|
Jan.8 |
Cheque in Hand A/c |
|
|
7,000 |
Jan.14 |
Cash A/c |
C |
|
50,000 |
|||
|
Jan.14 |
Bank A/c |
C |
50,000 |
|
Jan.19 |
Bank A/c |
C |
40,000 |
|
|||
|
Jan.18 |
Sales A/c |
|
75,000 |
|
Jan.21 |
Stationery A/c |
|
1,200 |
|
|||
| Jan.15 | Onkar | 500 | ||||||||||
|
Jan.19 |
Cheque in Hand A/c |
|
|
9,500 |
Jan. 23 |
Commission A/c |
|
|
5,000 |
|||
|
Jan.19 |
Cash A/c |
C |
|
40,000 |
Jan.27 |
Onkar’s A/c |
|
|
9,500 |
|||
|
Jan.25 |
Chandra’s A/c |
|
|
10,000 |
Jan.29 |
Drawings A/c |
|
|
8,000 |
|||
|
|
|
|
|
|
Jan.31 |
Salary A/c |
|
5,000 |
15,000 |
|||
|
|
|
|
|
|
Jan.31 |
Bank Charges A/c |
|
|
200 |
|||
|
|
|
|
|
|
Jan.31 |
Insurance Premium A/c |
|
|
5,200 |
|||
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
1,01,600 |
1,88,800 |
|||
|
|
|
|
500 |
2,42,800 |
2,91,500 |
|
|
|
200 |
2,42,800 |
2,91,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2014 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Jan.4 |
Debtor’s A/c |
Dr. |
|
20,000 |
|
|
|
To Sales A/c |
|
|
|
20,000 |
|
|
(Credit sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.6 |
Cheque in Hand A/c |
Dr. |
|
7,000 |
|
|
|
To Mohan’s A/c |
|
|
|
7,000 |
|
|
(Cheque received from Mohan) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.15 |
Cheque in Hand A/c |
Dr. |
|
9,500 |
|
|
|
To Onkar’s A/c |
|
|
|
9,500 |
|
|
(Cheque received from Onkar) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.27 |
Onkar’s A/c |
Dr. |
|
500 |
|
|
|
To Discount Allowed A/c |
|
|
|
500 |
|
|
(Amount provided as discount earlier) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.29 |
Purchases A/c |
Dr. |
|
10,000 |
|
|
|
To Supplier’s A/c |
|
|
|
10,000 |
|
|
(Credit Purchases) |
|
|
|
|
|
|
|
|
|
|
|
Ledger Accounts
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.3 |
Cash A/c |
64,000 |
|||
|
|
|
|
Jan.4 |
Debtor’s A/c |
20,000 |
|||
|
|
|
|
Jan.18 |
Cash A/c |
75,000 |
|||
|
|
|
|
|
|
|
|||
|
Mohan’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.6 |
Cheque in Hand A/c |
7,000 |
|||
|
|
|
|
|
|
|
|||
|
Anurag’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.10 |
Bank A/c |
9,800 |
|
|
|
|||
|
Jan.10 |
Discount Received A/c |
200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Purchases Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.12 |
Cash A/c |
25,000 |
|
|
|
|||
|
Jan.29 |
Suppliers’ A/c |
10,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Stationery Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.21 |
Cash A/c |
1,200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Commission Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.23 |
Bank A/c |
5,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Onkar’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.27 |
Discount Allowed A/c |
500 |
Jan.15 |
Cheque in Hand A/c |
9,500 |
|||
|
Jan.27 |
Bank A/c |
9,500 |
Jan.15 |
Discount Allowed A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawings Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.29 |
Bank A/c |
8,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Chandra’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount Rs |
Date |
Particulars |
Amount Rs |
|||
|
|
|
|
Jan.25 |
Bank A/c |
10,000 |
|||
|
|
|
|
|
|
|
|||
|
Salary Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.31 |
Bank A/c |
15,000 |
|
|
|
|||
|
Jan.31 |
Cash A/c |
5,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Insurance Premium Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.31 |
Bank A/c |
5,200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Discount Allowed Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.15 |
Onkar’s A/c |
500 |
Jan.27 |
Onkar’s A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Discount Received Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.10 |
Anurag’s A/c |
200 |
|||
|
|
|
|
|
|
|
|||
Page No 9.33:
Question 15:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Jan.1 |
Balance b/d |
|
53,800 |
155,000 |
Jan.5 |
Bank A/c |
C |
70,000 |
|
|||
|
Jan.3 |
Sales A/c |
|
64,000 |
|
Jan.10 |
Anurag’s A/c |
|
200 |
|
9,800 |
||
|
Jan.5 |
Cash A/c |
C |
|
70,000 |
Jan.12 |
Purchases A/c |
|
25,000 |
|
|||
|
Jan.8 |
Cheque in Hand A/c |
|
|
7,000 |
Jan.14 |
Cash A/c |
C |
|
50,000 |
|||
|
Jan.14 |
Bank A/c |
C |
50,000 |
|
Jan.19 |
Bank A/c |
C |
40,000 |
|
|||
|
Jan.18 |
Sales A/c |
|
75,000 |
|
Jan.21 |
Stationery A/c |
|
1,200 |
|
|||
| Jan.15 | Onkar | 500 | ||||||||||
|
Jan.19 |
Cheque in Hand A/c |
|
|
9,500 |
Jan. 23 |
Commission A/c |
|
|
5,000 |
|||
|
Jan.19 |
Cash A/c |
C |
|
40,000 |
Jan.27 |
Onkar’s A/c |
|
|
9,500 |
|||
|
Jan.25 |
Chandra’s A/c |
|
|
10,000 |
Jan.29 |
Drawings A/c |
|
|
8,000 |
|||
|
|
|
|
|
|
Jan.31 |
Salary A/c |
|
5,000 |
15,000 |
|||
|
|
|
|
|
|
Jan.31 |
Bank Charges A/c |
|
|
200 |
|||
|
|
|
|
|
|
Jan.31 |
Insurance Premium A/c |
|
|
5,200 |
|||
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
1,01,600 |
1,88,800 |
|||
|
|
|
|
500 |
2,42,800 |
2,91,500 |
|
|
|
200 |
2,42,800 |
2,91,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2014 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Jan.4 |
Debtor’s A/c |
Dr. |
|
20,000 |
|
|
|
To Sales A/c |
|
|
|
20,000 |
|
|
(Credit sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.6 |
Cheque in Hand A/c |
Dr. |
|
7,000 |
|
|
|
To Mohan’s A/c |
|
|
|
7,000 |
|
|
(Cheque received from Mohan) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.15 |
Cheque in Hand A/c |
Dr. |
|
9,500 |
|
|
|
To Onkar’s A/c |
|
|
|
9,500 |
|
|
(Cheque received from Onkar) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.27 |
Onkar’s A/c |
Dr. |
|
500 |
|
|
|
To Discount Allowed A/c |
|
|
|
500 |
|
|
(Amount provided as discount earlier) |
|
|
|
|
|
|
|
|
|
|
|
|
Jan.29 |
Purchases A/c |
Dr. |
|
10,000 |
|
|
|
To Supplier’s A/c |
|
|
|
10,000 |
|
|
(Credit Purchases) |
|
|
|
|
|
|
|
|
|
|
|
Ledger Accounts
|
Sales Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.3 |
Cash A/c |
64,000 |
|||
|
|
|
|
Jan.4 |
Debtor’s A/c |
20,000 |
|||
|
|
|
|
Jan.18 |
Cash A/c |
75,000 |
|||
|
|
|
|
|
|
|
|||
|
Mohan’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.6 |
Cheque in Hand A/c |
7,000 |
|||
|
|
|
|
|
|
|
|||
|
Anurag’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.10 |
Bank A/c |
9,800 |
|
|
|
|||
|
Jan.10 |
Discount Received A/c |
200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Purchases Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.12 |
Cash A/c |
25,000 |
|
|
|
|||
|
Jan.29 |
Suppliers’ A/c |
10,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Stationery Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.21 |
Cash A/c |
1,200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Commission Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.23 |
Bank A/c |
5,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Onkar’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.27 |
Discount Allowed A/c |
500 |
Jan.15 |
Cheque in Hand A/c |
9,500 |
|||
|
Jan.27 |
Bank A/c |
9,500 |
Jan.15 |
Discount Allowed A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Drawings Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.29 |
Bank A/c |
8,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Chandra’s Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount Rs |
Date |
Particulars |
Amount Rs |
|||
|
|
|
|
Jan.25 |
Bank A/c |
10,000 |
|||
|
|
|
|
|
|
|
|||
|
Salary Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.31 |
Bank A/c |
15,000 |
|
|
|
|||
|
Jan.31 |
Cash A/c |
5,000 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Insurance Premium Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.31 |
Bank A/c |
5,200 |
|
|
|
|||
|
|
|
|
|
|
|
|||
|
Discount Allowed Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
Jan.15 |
Onkar’s A/c |
500 |
Jan.27 |
Onkar’s A/c |
500 |
|||
|
|
|
|
|
|
|
|||
|
Discount Received Account |
||||||||
|
Dr. |
|
|
Cr. |
|||||
|
Date |
Particulars |
Amount (Rs) |
Date |
Particulars |
Amount (Rs) |
|||
|
|
|
|
Jan.10 |
Anurag’s A/c |
200 |
|||
|
|
|
|
|
|
|
|||
Answer:
|
In the Books of Chandrika |
||||||||||||
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Discount (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Discount (Rs) |
|
|
2014 |
|
|
|
|
|
2014 |
|
|
|
|
|
|
|
Jan.01 |
Capital |
|
20,00,000 |
|
|
Jan.03 |
Bank |
C |
19,00,000 |
|
|
|
|
Jan.03 |
Cash |
C |
|
19,00,000 |
|
Jan.10 |
Ratan and Co. |
|
|
33,000 |
2,000 |
|
|
Jan.07 |
Cheques-in hand |
|
|
60,000 |
|
Jan.25 |
Bank |
C |
45,000 |
|
|
|
|
Jan.12 |
Tripti and Co. |
|
|
47,500 |
|
Jan.27 |
Purchases |
|
|
27,500 |
|
|
| Jan.15 | Warsi | 3,500 | ||||||||||
|
Jan.20 |
Sales |
|
7,500 |
|
|
Jan.28 |
Warsi |
|
|
45,000 |
|
|
|
Jan.25 |
Cheques-in hand |
|
|
55,000 |
|
Jan.30 |
Sundry Expenses |
|
5,000 |
|
|
|
|
Jan.25 |
Cash |
C |
|
45,000 |
|
Jan.30 |
John and Co. |
|
37,500 |
|
3,500 |
|
|
Jan.31 |
Bank |
C |
40,000 |
|
|
Jan.31 |
Office Rent |
|
|
20,000 |
|
|
|
Jan.31 |
Commission Received |
|
|
50,000 |
|
Jan.31 |
Drawings |
|
|
25,000 |
|
|
|
Jan.31 |
Sales |
|
45,000 |
|
|
Jan.31 |
Salaries |
|
|
30,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Cash |
C |
|
40,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Stationery |
|
2,500 |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Purchases |
|
12,500 |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Commission |
|
|
30,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Furniture |
|
|
1,57,500 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
90,000 |
17,49,500 |
|
|
|
|
|
|
20,92,500 |
21,57,500 |
3,500 |
|
|
|
20,92,500 |
21,57,500 |
5,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Jan. 28 |
Warsi |
Dr. |
|
3,500 |
|
|
|
|
To Discount Allowed A/c |
|
|
|
3,500 |
|
|
|
(Discount allowed earlier, cancelled) |
|
|
|
|
|
|
|
||||||
Page No 9.33:
Question 16:
|
In the Books of Chandrika |
||||||||||||
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Discount (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Discount (Rs) |
|
|
2014 |
|
|
|
|
|
2014 |
|
|
|
|
|
|
|
Jan.01 |
Capital |
|
20,00,000 |
|
|
Jan.03 |
Bank |
C |
19,00,000 |
|
|
|
|
Jan.03 |
Cash |
C |
|
19,00,000 |
|
Jan.10 |
Ratan and Co. |
|
|
33,000 |
2,000 |
|
|
Jan.07 |
Cheques-in hand |
|
|
60,000 |
|
Jan.25 |
Bank |
C |
45,000 |
|
|
|
|
Jan.12 |
Tripti and Co. |
|
|
47,500 |
|
Jan.27 |
Purchases |
|
|
27,500 |
|
|
| Jan.15 | Warsi | 3,500 | ||||||||||
|
Jan.20 |
Sales |
|
7,500 |
|
|
Jan.28 |
Warsi |
|
|
45,000 |
|
|
|
Jan.25 |
Cheques-in hand |
|
|
55,000 |
|
Jan.30 |
Sundry Expenses |
|
5,000 |
|
|
|
|
Jan.25 |
Cash |
C |
|
45,000 |
|
Jan.30 |
John and Co. |
|
37,500 |
|
3,500 |
|
|
Jan.31 |
Bank |
C |
40,000 |
|
|
Jan.31 |
Office Rent |
|
|
20,000 |
|
|
|
Jan.31 |
Commission Received |
|
|
50,000 |
|
Jan.31 |
Drawings |
|
|
25,000 |
|
|
|
Jan.31 |
Sales |
|
45,000 |
|
|
Jan.31 |
Salaries |
|
|
30,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Cash |
C |
|
40,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Stationery |
|
2,500 |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Purchases |
|
12,500 |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Commission |
|
|
30,000 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Furniture |
|
|
1,57,500 |
|
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
90,000 |
17,49,500 |
|
|
|
|
|
|
20,92,500 |
21,57,500 |
3,500 |
|
|
|
20,92,500 |
21,57,500 |
5,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|
|||||
|
Date |
Particulars |
L.F. |
Debit Amount Rs |
Credit Amount Rs |
||
|
Jan. 28 |
Warsi |
Dr. |
|
3,500 |
|
|
|
|
To Discount Allowed A/c |
|
|
|
3,500 |
|
|
|
(Discount allowed earlier, cancelled) |
|
|
|
|
|
|
|
||||||
Answer:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2012 |
|
|
2012 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
2,000 |
24,500 |
Apr.5 |
Bank A/c |
C |
50,000 |
|
|||
|
Apr.2 |
Sales A/c |
|
60,000 |
|
Apr. 7 |
Sohan’s A/c |
|
|
10,000 |
|||
|
Apr. 5 |
Cash A/c |
C |
|
50,000 |
Apr.16 |
Furniture A/c |
|
|
10,000 |
|||
|
Apr.9 |
Sales A/c |
|
5,000 |
|
Apr.20 |
Bank A/c |
C |
2,500 |
|
|||
|
Apr.12 |
National Insurance Co. A/c |
|
|
19,800 |
Apr.22 |
Suman’s A/c |
|
|
5,000 |
|||
|
Apr.14 |
Sales A/c |
|
700 |
|
Apr.26 |
Bank A/c |
|
5,000 |
|
|||
| Apr.14 | Niraj | 300 | ||||||||||
|
Apr.18 |
Furniture A/c |
|
10,000 |
|
Apr.28 |
Commission A/c |
|
|
300 |
|||
|
Apr.20 |
Cheque in Hand A/c |
|
|
20,000 |
Apr.29 |
Insurance Premium A/c |
|
|
2,500 |
|||
|
Apr.20 |
Cash A/c |
C |
|
2,500 |
Apr.30 |
Balance c/d |
|
20,200 |
99,000 |
|||
|
Apr.26 |
Cash A/c |
C |
|
5,000 |
|
|
|
|
|
|||
|
Apr.30 |
Lala Nigam’s A/c |
|
|
5,000 |
|
|
|
|
|
|||
|
|
|
|
300 |
77,700 |
1,26,800 |
|
|
|
77,700 |
1,26,800 |
||
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2012 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr. 14 |
Cheque in Hand |
Dr. |
|
20,000 |
|
|
|
To Sales A/c |
|
|
|
20,000 |
|
|
(Cheque deposited another day) |
|
|
|
|
|
|
|
|
|
|
|
Page No 9.34:
Question 17:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
|
|
2012 |
|
|
2012 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
2,000 |
24,500 |
Apr.5 |
Bank A/c |
C |
50,000 |
|
|||
|
Apr.2 |
Sales A/c |
|
60,000 |
|
Apr. 7 |
Sohan’s A/c |
|
|
10,000 |
|||
|
Apr. 5 |
Cash A/c |
C |
|
50,000 |
Apr.16 |
Furniture A/c |
|
|
10,000 |
|||
|
Apr.9 |
Sales A/c |
|
5,000 |
|
Apr.20 |
Bank A/c |
C |
2,500 |
|
|||
|
Apr.12 |
National Insurance Co. A/c |
|
|
19,800 |
Apr.22 |
Suman’s A/c |
|
|
5,000 |
|||
|
Apr.14 |
Sales A/c |
|
700 |
|
Apr.26 |
Bank A/c |
|
5,000 |
|
|||
| Apr.14 | Niraj | 300 | ||||||||||
|
Apr.18 |
Furniture A/c |
|
10,000 |
|
Apr.28 |
Commission A/c |
|
|
300 |
|||
|
Apr.20 |
Cheque in Hand A/c |
|
|
20,000 |
Apr.29 |
Insurance Premium A/c |
|
|
2,500 |
|||
|
Apr.20 |
Cash A/c |
C |
|
2,500 |
Apr.30 |
Balance c/d |
|
20,200 |
99,000 |
|||
|
Apr.26 |
Cash A/c |
C |
|
5,000 |
|
|
|
|
|
|||
|
Apr.30 |
Lala Nigam’s A/c |
|
|
5,000 |
|
|
|
|
|
|||
|
|
|
|
300 |
77,700 |
1,26,800 |
|
|
|
77,700 |
1,26,800 |
||
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2012 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr. 14 |
Cheque in Hand |
Dr. |
|
20,000 |
|
|
|
To Sales A/c |
|
|
|
20,000 |
|
|
(Cheque deposited another day) |
|
|
|
|
|
|
|
|
|
|
|
Answer:
|
Cash Book |
|||||||||||||
|
Dr. |
|
Cr. |
|||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
||
|
2016 |
|
|
|
2016 |
|
|
|
||||||
|
Jan. 01 |
Capital A/c |
|
|
50,000 |
|
Jan. 02 |
Bank A/c |
C |
|
20,000 |
|
||
|
Jan. 02 |
Cash A/c |
C |
|
|
20,000 |
Jan. 02 |
Purchases A/c |
|
|
5,000 |
|
||
|
Jan. 06 |
Sales A/c |
|
|
2,000 |
|
Jan. 04 |
Wages A/c |
|
|
25 |
|
||
|
Jan. 10 |
Sales A/c |
|
400 |
|
4,000 |
Jan. 06 |
Purchases A/c |
|
|
10,000 |
|
||
|
Jan. 12 |
A |
|
10 |
590 |
|
Jan. 12 |
Purchases A/c |
|
|
|
3,000 |
||
|
Jan. 20 |
Insurance Claim A/c |
|
|
950 |
|
Jan. 15 |
B |
|
200 |
2,800 |
|
||
|
Jan. 28 |
Cheque in Hand A/c |
|
|
|
500 |
Jan. 18 |
Purchases A/c |
|
|
4,000 |
|
||
|
Jan. 28 |
Bank A/c |
C |
|
500 |
|
Jan. 28 |
Cash A/c |
C |
|
|
500 |
||
|
|
|
|
|
|
|
Jan. 30 |
Cheque in Hand |
|
|
|
500 |
||
|
|
|
|
|
|
|
Jan. 30 |
Noting Charges A/c |
|
|
|
10 |
||
|
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
|
12,215 |
20,490 |
||
|
|
|
|
410 |
54,040 |
24,500 |
|
|
|
200 |
54,040 |
24,500 |
||
|
Feb. 01 |
Balance b/d |
|
|
12,215 |
20,490 |
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
||
Note: The Cash Balance and Bank Balance as per the above solution is Rs 12,215 and Rs 20,490 respectively. Also, the total of discount columns is Rs 410 (Dr.) and Rs 200 (Cr.). However, the Cash Balance and Bank Balance as per the solution given in the book is Rs 12,205 and Rs 20,500 respectively. Also, the total of discount columns is Rs 60 (Dr.) and Rs 200 (Cr.).
Page No 9.34:
Question 18:
|
Cash Book |
|||||||||||||
|
Dr. |
|
Cr. |
|||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received |
Cash (Rs) |
Bank (Rs) |
||
|
2016 |
|
|
|
2016 |
|
|
|
||||||
|
Jan. 01 |
Capital A/c |
|
|
50,000 |
|
Jan. 02 |
Bank A/c |
C |
|
20,000 |
|
||
|
Jan. 02 |
Cash A/c |
C |
|
|
20,000 |
Jan. 02 |
Purchases A/c |
|
|
5,000 |
|
||
|
Jan. 06 |
Sales A/c |
|
|
2,000 |
|
Jan. 04 |
Wages A/c |
|
|
25 |
|
||
|
Jan. 10 |
Sales A/c |
|
400 |
|
4,000 |
Jan. 06 |
Purchases A/c |
|
|
10,000 |
|
||
|
Jan. 12 |
A |
|
10 |
590 |
|
Jan. 12 |
Purchases A/c |
|
|
|
3,000 |
||
|
Jan. 20 |
Insurance Claim A/c |
|
|
950 |
|
Jan. 15 |
B |
|
200 |
2,800 |
|
||
|
Jan. 28 |
Cheque in Hand A/c |
|
|
|
500 |
Jan. 18 |
Purchases A/c |
|
|
4,000 |
|
||
|
Jan. 28 |
Bank A/c |
C |
|
500 |
|
Jan. 28 |
Cash A/c |
C |
|
|
500 |
||
|
|
|
|
|
|
|
Jan. 30 |
Cheque in Hand |
|
|
|
500 |
||
|
|
|
|
|
|
|
Jan. 30 |
Noting Charges A/c |
|
|
|
10 |
||
|
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
|
12,215 |
20,490 |
||
|
|
|
|
410 |
54,040 |
24,500 |
|
|
|
200 |
54,040 |
24,500 |
||
|
Feb. 01 |
Balance b/d |
|
|
12,215 |
20,490 |
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
||
Note: The Cash Balance and Bank Balance as per the above solution is Rs 12,215 and Rs 20,490 respectively. Also, the total of discount columns is Rs 410 (Dr.) and Rs 200 (Cr.). However, the Cash Balance and Bank Balance as per the solution given in the book is Rs 12,205 and Rs 20,500 respectively. Also, the total of discount columns is Rs 60 (Dr.) and Rs 200 (Cr.).
Answer:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Mar. 01 |
Balance b/d |
|
|
25,000 |
20,000 |
Mar. 04 |
Insurance Premium A/c |
|
|
|
14,200 |
|
Mar. 07 |
Sales A/c |
|
800 |
12,000 |
|
Mar. 09 |
Purchases A/c |
|
900 |
21,000 |
|
|
Mar. 10 |
Cash A/c |
C |
|
|
15,000 |
Mar. 10 |
Bank A/c |
C |
|
15,000 |
|
|
Mar. 15 |
Bank A/c |
C |
|
14,500 |
|
Mar. 11 |
Telephone Bill |
|
|
|
2,300 |
|
Mar. 20 |
Dinesh |
|
300 |
|
10,700 |
Mar. 14 |
Drawings A/c |
|
|
|
6,000 |
|
Mar. 23 |
Mohan |
|
150 |
6,850 |
|
Mar. 15 |
Cash A/c |
C |
|
|
14,500 |
| Mar. 24 | Gupta | 250 | |||||||||
|
Mar. 28 |
Cheque-in-Hand A/c |
|
|
|
4,500 |
Mar. 24 |
Stationery |
|
|
1,800 |
|
|
|
|
|
|
|
|
Mar. 24 |
Cartage |
|
|
350 |
|
|
|
|
|
|
|
|
Mar. 31 |
Gupta |
|
|
|
4,500 |
|
|
|
|
|
|
|
Mar. 31 |
Rent A/c |
|
|
|
4,000 |
|
|
|
|
|
|
|
Mar. 31 |
Postage A/c |
|
|
220 |
|
|
|
|
|
|
|
|
Mar. 31 |
Wages to Watchman |
|
|
3,000 |
|
|
|
|
|
|
|
|
Mar. 31 |
Balance c/d |
|
|
16,980 |
4,700 |
|
|
|
|
1,500 |
58,350 |
50,200 |
|
|
|
900 |
58,350 |
50,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
|
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
March 31 |
Gupta |
Dr. |
|
250 |
|
|
|
To Discount Allowed |
|
|
|
250 |
|
|
(Discount allowed earlier, now cancelled) |
|
|
|
|
Page No 9.35:
Question 19:
|
|
Cash Book |
|
|||||||||
|
Dr. |
|
|
|
|
Cr. |
||||||
|
Date |
Particulars |
L.F. |
Discount Allowed (Rs) |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Discount Received (Rs) |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
|
2016 |
|
|
|
|
|
|
Mar. 01 |
Balance b/d |
|
|
25,000 |
20,000 |
Mar. 04 |
Insurance Premium A/c |
|
|
|
14,200 |
|
Mar. 07 |
Sales A/c |
|
800 |
12,000 |
|
Mar. 09 |
Purchases A/c |
|
900 |
21,000 |
|
|
Mar. 10 |
Cash A/c |
C |
|
|
15,000 |
Mar. 10 |
Bank A/c |
C |
|
15,000 |
|
|
Mar. 15 |
Bank A/c |
C |
|
14,500 |
|
Mar. 11 |
Telephone Bill |
|
|
|
2,300 |
|
Mar. 20 |
Dinesh |
|
300 |
|
10,700 |
Mar. 14 |
Drawings A/c |
|
|
|
6,000 |
|
Mar. 23 |
Mohan |
|
150 |
6,850 |
|
Mar. 15 |
Cash A/c |
C |
|
|
14,500 |
| Mar. 24 | Gupta | 250 | |||||||||
|
Mar. 28 |
Cheque-in-Hand A/c |
|
|
|
4,500 |
Mar. 24 |
Stationery |
|
|
1,800 |
|
|
|
|
|
|
|
|
Mar. 24 |
Cartage |
|
|
350 |
|
|
|
|
|
|
|
|
Mar. 31 |
Gupta |
|
|
|
4,500 |
|
|
|
|
|
|
|
Mar. 31 |
Rent A/c |
|
|
|
4,000 |
|
|
|
|
|
|
|
Mar. 31 |
Postage A/c |
|
|
220 |
|
|
|
|
|
|
|
|
Mar. 31 |
Wages to Watchman |
|
|
3,000 |
|
|
|
|
|
|
|
|
Mar. 31 |
Balance c/d |
|
|
16,980 |
4,700 |
|
|
|
|
1,500 |
58,350 |
50,200 |
|
|
|
900 |
58,350 |
50,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
|
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
March 31 |
Gupta |
Dr. |
|
250 |
|
|
|
To Discount Allowed |
|
|
|
250 |
|
|
(Discount allowed earlier, now cancelled) |
|
|
|
|
Answer:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
Discount Received |
L.F. |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
1,00,000 |
|
Apr.1 |
Balance b/d |
|
|
5,00,000 |
|||
|
Apr.2 |
Sales A/c |
|
4,00,000 |
|
Apr.6 |
Ram Lal’s A/c |
2,000* |
|
|
78,000 |
||
|
Apr.3 |
Sales A/c |
|
|
3,00,000 |
Apr.7 |
Purchases A/c |
|
|
41,000 |
|||
|
Apr.6 |
Cheque in Hand A/c |
|
|
2,59,000 |
Apr.7 |
Salary A/c |
|
|
2,20,000 |
|||
|
Apr.10 |
Cash A/c |
C |
|
3,10,000 |
Apr.10 |
Bank A/c |
C |
3,10,000 |
|
|||
|
Apr.11 |
Suresh’s A/c |
|
1,500 |
|
28,500 |
Apr.18 |
Wages A/c |
|
30,000 |
|
||
|
Apr.15 |
R.Kumar’s A/c |
|
7,500 |
|
1,87,500 |
Apr.20 |
Bank Charges A/c |
|
|
5,000 |
||
|
Apr.22 |
Bank A/c |
C |
1,00,000 |
|
Apr.22 |
Drawings A/c |
|
|
1,20,000 |
|||
| Apr.26 | Amar | 1,800 | ||||||||||
|
Apr.28 |
Cheque in Hand A/c |
|
|
58,200 |
Apr.22 |
Cash A/c |
C |
|
1,00,000 |
|||
|
Apr.30 |
Interest A/c |
|
|
15,000 |
Apr.25 |
Electricity Bill A/c |
|
31,500 |
|
|||
|
|
|
|
|
|
Apr.25 |
Drawings A/c |
|
|
2,00,000 |
|||
|
|
|
|
|
|
Apr.30 |
Rent A/c |
|
20,000 |
|
|||
|
Apr.30 |
Balance c/d |
|
- |
1,05,800 |
Apr.30 |
Balance c/d |
|
2,08,500 |
- |
|||
|
|
|
|
10,800 |
6,00,000 |
12,64,000 |
|
|
2,000 |
|
6,00,000 |
12,64,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2014 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr.4 |
Cheque in Hand A/c |
Dr. |
|
2,59,000 |
|
|
|
To Sales A/c |
|
|
|
2,59,000 |
|
|
(Cheque received against sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.5 |
Debtor’s A/c |
Dr. |
|
1,00,000 |
|
|
|
To Sales A/c |
|
|
|
1,00,000 |
|
|
(Credit sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.26 |
Cheque in Hand A/c |
Dr. |
|
58,200 |
|
|
|
To Amar’s A/c |
|
|
|
58,200 |
|
|
(Cheque received from Amar) |
|
|
|
|
|
|
|
|
|
|
|
*Note: Since the payment is made by the business to Ramlal, so we have considered the discount amount of Rs 2,000 as discount received by the business.
Page No 9.35:
Question 20:
|
Cash Book |
||||||||||||
|
Dr. |
|
Cr. |
||||||||||
|
Date |
Particulars |
L.F. |
Discount Allowed |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
Discount Received |
L.F. |
Cash (Rs) |
Bank (Rs) |
|
|
2016 |
|
|
2016 |
|
|
|||||||
|
Apr.1 |
Balance b/d |
|
1,00,000 |
|
Apr.1 |
Balance b/d |
|
|
5,00,000 |
|||
|
Apr.2 |
Sales A/c |
|
4,00,000 |
|
Apr.6 |
Ram Lal’s A/c |
2,000* |
|
|
78,000 |
||
|
Apr.3 |
Sales A/c |
|
|
3,00,000 |
Apr.7 |
Purchases A/c |
|
|
41,000 |
|||
|
Apr.6 |
Cheque in Hand A/c |
|
|
2,59,000 |
Apr.7 |
Salary A/c |
|
|
2,20,000 |
|||
|
Apr.10 |
Cash A/c |
C |
|
3,10,000 |
Apr.10 |
Bank A/c |
C |
3,10,000 |
|
|||
|
Apr.11 |
Suresh’s A/c |
|
1,500 |
|
28,500 |
Apr.18 |
Wages A/c |
|
30,000 |
|
||
|
Apr.15 |
R.Kumar’s A/c |
|
7,500 |
|
1,87,500 |
Apr.20 |
Bank Charges A/c |
|
|
5,000 |
||
|
Apr.22 |
Bank A/c |
C |
1,00,000 |
|
Apr.22 |
Drawings A/c |
|
|
1,20,000 |
|||
| Apr.26 | Amar | 1,800 | ||||||||||
|
Apr.28 |
Cheque in Hand A/c |
|
|
58,200 |
Apr.22 |
Cash A/c |
C |
|
1,00,000 |
|||
|
Apr.30 |
Interest A/c |
|
|
15,000 |
Apr.25 |
Electricity Bill A/c |
|
31,500 |
|
|||
|
|
|
|
|
|
Apr.25 |
Drawings A/c |
|
|
2,00,000 |
|||
|
|
|
|
|
|
Apr.30 |
Rent A/c |
|
20,000 |
|
|||
|
Apr.30 |
Balance c/d |
|
- |
1,05,800 |
Apr.30 |
Balance c/d |
|
2,08,500 |
- |
|||
|
|
|
|
10,800 |
6,00,000 |
12,64,000 |
|
|
2,000 |
|
6,00,000 |
12,64,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Journal |
|||||
|
Date 2014 |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
Apr.4 |
Cheque in Hand A/c |
Dr. |
|
2,59,000 |
|
|
|
To Sales A/c |
|
|
|
2,59,000 |
|
|
(Cheque received against sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.5 |
Debtor’s A/c |
Dr. |
|
1,00,000 |
|
|
|
To Sales A/c |
|
|
|
1,00,000 |
|
|
(Credit sales) |
|
|
|
|
|
|
|
|
|
|
|
|
Apr.26 |
Cheque in Hand A/c |
Dr. |
|
58,200 |
|
|
|
To Amar’s A/c |
|
|
|
58,200 |
|
|
(Cheque received from Amar) |
|
|
|
|
|
|
|
|
|
|
|
*Note: Since the payment is made by the business to Ramlal, so we have considered the discount amount of Rs 2,000 as discount received by the business.
Answer:
|
Cash Book |
|||||||||||
|
Dr. |
|
Cr. |
|||||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
||
|
2015 |
|
|
2015 |
|
|
||||||
|
Jan. 01 |
Balance b/d |
|
15,000 |
|
Jan. 01 |
Balance b/d |
|
|
7,200 |
||
|
Jan. 01 |
A.B. |
|
1,500 |
|
Jan. 02 |
Bank A/c |
C |
14,500 |
|
||
|
Jan. 02 |
Cash A/c |
C |
|
14,500 |
Jan. 03 |
C.D. |
|
|
2,700 |
||
|
Jan. 04 |
E.F. |
|
|
27,000 |
Jan. 07 |
Cash A/c |
C |
|
2,000 |
||
|
Jan. 07 |
Bank A/c |
C |
2,000 |
|
Jan. 09 |
Wages A/c |
|
|
3,000 |
||
|
Jan. 18 |
G.H. |
|
4,800 |
|
Jan. 12 |
E.F. |
|
|
27,000 |
||
|
Jan. 19 |
Cash A/c |
C |
|
2,500 |
Jan. 19 |
Bank A/c |
C |
2,500 |
|
||
|
|
|
|
|
|
Jan. 20 |
J.K. |
|
3,600 |
|
||
|
|
|
|
|
|
Jan. 31 |
Inspection Charges A/c |
|
|
100 |
||
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
2,700 |
2,000 |
||
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
23,300 |
44,000 |
|
|
|
23,300 |
44,000 |
||
|
Feb. 01 |
Balance b/d |
|
2,700 |
2,000 |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
||
Page No 9.36:
Question 21:
|
Cash Book |
|||||||||||
|
Dr. |
|
Cr. |
|||||||||
|
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
||
|
2015 |
|
|
2015 |
|
|
||||||
|
Jan. 01 |
Balance b/d |
|
15,000 |
|
Jan. 01 |
Balance b/d |
|
|
7,200 |
||
|
Jan. 01 |
A.B. |
|
1,500 |
|
Jan. 02 |
Bank A/c |
C |
14,500 |
|
||
|
Jan. 02 |
Cash A/c |
C |
|
14,500 |
Jan. 03 |
C.D. |
|
|
2,700 |
||
|
Jan. 04 |
E.F. |
|
|
27,000 |
Jan. 07 |
Cash A/c |
C |
|
2,000 |
||
|
Jan. 07 |
Bank A/c |
C |
2,000 |
|
Jan. 09 |
Wages A/c |
|
|
3,000 |
||
|
Jan. 18 |
G.H. |
|
4,800 |
|
Jan. 12 |
E.F. |
|
|
27,000 |
||
|
Jan. 19 |
Cash A/c |
C |
|
2,500 |
Jan. 19 |
Bank A/c |
C |
2,500 |
|
||
|
|
|
|
|
|
Jan. 20 |
J.K. |
|
3,600 |
|
||
|
|
|
|
|
|
Jan. 31 |
Inspection Charges A/c |
|
|
100 |
||
|
|
|
|
|
|
Jan. 31 |
Balance c/d |
|
2,700 |
2,000 |
||
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
23,300 |
44,000 |
|
|
|
23,300 |
44,000 |
||
|
Feb. 01 |
Balance b/d |
|
2,700 |
2,000 |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
||
Answer:
|
Books of Mr. Ghosh Cash Book |
|||||||||||||
|
Dr. |
|
Cr. |
|||||||||||
|
Date |
Particulars |
L.F. |
Cash Rs |
S.B.I (Rs) |
B.O.I (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
S.B.I (Rs) |
B.O.I (Rs) |
||
|
2012 |
|
|
|
2012 |
|
|
|
||||||
|
May 05 |
Balance b/d |
|
1,150 |
35,000 |
|
May 05 |
Balance b/d (Overdraft) |
|
|
|
3,000 |
||
|
May 05 |
Khara Bros |
|
|
|
5,350 |
May 05 |
Collection Charges |
|
|
|
10 |
||
|
May 05 |
S.B.I |
C |
|
|
5,000 |
May 05 |
Purchases |
|
|
10,000 |
|
||
|
May 05 |
S.B.I |
C |
3,000 |
|
|
May 05 |
B.O.I |
C |
|
5,000 |
|
||
| May 05 | B.O.I | C | 10,000 | May 05 | Cash | C | 3,000 | ||||||
| Balance c/d (Overdraft) | 3,660 | May 05 | Drawings | 2,000 | |||||||||
| May 05 | Advance Salary | 1,000 | |||||||||||
|
|
|
|
|
|
|
May 05 |
S.B.I |
C |
|
|
10,000 |
||
|
|
|
|
|
|
|
|
Balance c/d |
|
4,150 |
25,000 |
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
4,150 |
45,000 |
14,010 |
|
|
|
4,150 |
45,000 |
14,010 |
||
|
|
|
|
|
|
|
|
|
|
|
|
|
||
View NCERT Solutions for all chapters of Class 13