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11th | Special Purpose Books I- Cash Book | Question No. 1 to 4 | Ts Grewal Solution 2022-2023

Question 1:


Enter the following transactions of Ripinder, Delhi in a Single Column Cash Book and balance it:

 

 

 

 

2022

 

`

Jan. 1

Ripinder started business with capital

2,00,000

Jan. 2

Purchased furniture for cash

50,000

Jan. 3

Purchased goods for cash

30,000

Jan. 5

Paid freight

500

Jan. 7

Sold goods for cash

28,000

Jan. 10

Paid to Ramesh

20,000

Jan. 15

Sold goods for cash

10,000

Jan. 20

Paid wages

10,000

Jan. 25

Purchased goods from Raj on credit

20,000

Jan. 31

Paid rent by Cheque

5,000

Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Date

Particulars

L.F.

Cash

(`)

2022

 

 

 

2022

 

 

 

Jan 01

Capital A/c

 

2,00,000

Jan 02

Furniture A/c

 

50,000

Jan 07

Sales A/c

 

28,000

Jan 03

Purchases A/c

 

30,000

Jan 15

Sales A/c

 

10,000

Jan 05

Freight A/c

 

500

 

 

 

 

Jan 10

Ramesh A/c

 

20,000

 

 

 

 

Jan 20

Wages A/c

 

10,000

 

 

 

 

Jan 31

Balance c/d

 

1,27,500

 

 

 

2,38,000

 

 

 

2,38,000

 

 

 

 

 

 

 

 

Question 2:


Prepare Simple Cash book of Shri Gopal of Amritsar from the following transactions:

2022

 

`

April 1

Gopal commenced business introducing cash 

 2,00,000

April 4

Purchased following assets for business: Computer ` 16,000; Furniture ` 18,500 and Machinery ` 32,000.

 

April 6

Purchased goods from Bhushan in cash.

40,000

April 8

Paid wages for installation of Machinery

4,000

April 12

Computer repair charges.

 1,900

April 15

Paid wages

15,000

 

Purchased Postage Stamps

150

 

Paid for stationery

2,700 

April 19

Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit of 25% and allowed him Trade Discount of 5%.

 

April 24

Payment to carpenter for repairs to personal furniture

350

April 26

Paid for medical expenses of Smt. Gopal

1,800

April 30

Paid for shop rent.

 2,500

Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Date

Particulars

L.F.

Cash

(`)

2022

 

 

 

2022

 

 

 

Apr 01

Capital A/c

 

2,00,000

Apr 06

Purchases A/c

 

40,000

Apr 19

Sales A/c

 

23,750

Apr 08

Machinery A/c

 

4,000

 

 

 

 

Apr 12

Repairs A/c

 

1,900

 

 

 

 

Apr 15

Wages A/c

 

15,000

 

 

 

 

Apr 15

Postage A/c

 

150

 

 

 

 

Apr 15

Stationery A/c

 

2,700

 

 

 

 

Apr 24

Drawings A/c

 

350

 

 

 

 

Apr 26

Drawings A/c

 

1,800

 

 

 

 

Apr 30

Rent A/c

 

2,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apr 30

Balance c/d

 

1,55,350

 

 

 

2,23,750

 

 

 

2,23,750

 

 

 

 

 

 

 

 

 

Question 3:


Prepare Simple Cash Book from the following transactions of Simran, Delhi:

 

2022

 

`

2022

 

`

March 1

Simran commenced business with cash

65,000

March 17

Paid for miscellaneous expenses

450

March 3

Bought goods for cash


6,850

March 19

Received cash from Mr. Trilok Chand


4,850

March 4

Paid cash to Mr. Mohan

950

March 22

Purchased goods


2,500

March 6

Deposited in Bank

40,000

March 22

Paid Salary

15,000

March 6

Paid for office furniture in cash,

4,650

March 25

Paid rent


900

March 9

Sold goods for cash charged


30,000


March 28


Paid electricity bill


350

March 12

Paid wages in cash

1,200

March 29

Paid for advertising


400

March 13

Paid for Stationery

400


March 31


Paid into bank


25,000

March 15

Sold goods for cash


25,000

 

 

 

 

 

 

 

 

 

Answer:


Books of Ganesh Lal

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(`)

Date

Particulars

L.F.

Amount

(`)

2022

 

 

 

2022

 

 

 

Mar.01

Capital

 

65,000

Mar.03

Purchases

 

6,850

Mar.09

Sales

 

30,000

Mar.04

Mr. Mohan

 

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

Purchases

 

2,500

 

 

 

 

Mar.22

Salary

 

15,000

 

 

 

 

Mar.25

Rent

 

900

 

 

 

 

Mar.28

Electricity Bill

 

350

 

 

 

 

Mar.29

Advertising

 

400

 

 

 

 

Mar.31

Bank

 

25,000

 

 

 

 

Mar.31

Balance c/d

 

26,200

 

 

 

 

 

 

 

 

 

 

 

1,24,850

 

 

 

1,24,850

 

 

 

 

 

 

 

 

Question 4:


From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

 

 

 

 

2022

 

`

April 1

Cash in Hand

6,400

April 3

Received Cash from Anupama

1,00,000

April 4 

Paid into Bank

80,000

April 5 

Received from Bhumika as commission

6,000 

April 6

Paid Wages

30,000

April 7

Withdrawn from Bank for expenses

30,000

April 8

Purchased goods from Ashok

 10,000

April 9

Cash sales

 10,000

April 11

Drew Cash for domestic purposes

10,000

April 12

Purchased furniture

 4,000

April 13

Paid to Ruma

1,200

April 14

Paid to Ganguly Brothers for office fan

1,500 

April 15

Paid own life insurance premium from office cash

800

April 16

Purchased stationery

1,000 

April 17

Paid office expenses

500

April 19

Paid electricity charges

100

April 20

Received interest from Roman

500

April 30

Deposited all cash into bank in excess of minimum balance

2,000

Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Date

Particulars

L.F.

Cash

(`)

2022

 

 

 

2022

 

 

 

Apr 01

Balance b/d

 

6,400

Apr 04

Bank A/c

 

80,000

Apr 03

Anupama A/c

 

1,00,000

Apr 06

Wages A/c

 

30,000

Apr 05

Commission A/c

 

6,000

Apr 11

Drawings A/c

 

10,000

Apr 07

Bank A/c

 

30,000

Apr 12

Furniture A/c

 

4,000

Apr 09

Sales A/c

 

10,000

Apr 13

Rama A/c

 

1,200

Apr 20

Interest A/c

 

500

Apr 14

Office Fan A/c

 

1,500

 

 

 

 

Apr 15

Drawings A/c

 

800

 

 

 

 

Apr 16

Stationery A/c

 

1,000

 

 

 

 

Apr 17

Office Expenses A/c

 

500

 

 

 

 

Apr 19

Electricity  Charges A/c

 

100

 

 

 

 

Apr 30

Bank A/c

 

21,800

 

 

 

 

Apr 30

Balance c/d

 

2,000

 

 

 

 

 

 

 

 

 

 

 

1,52,900

 

 

 

1,52,900

 

 

 

 

 

 

 

 

Note: Transaction of “April 8 Purchased goods from Ashok `10,000” is credit transaction if it is considered cash transaction and recorded in credit side then only answer can be ` 11,800.


 

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