11th | Special Purpose Books I- Cash Book | Question No. 9 To 12 | Ts Grewal Solution 2022-2023

Enter the following transactions in Two-column Cash Book of Reema, Chandigarh and find cash and bank balances:


2022		`
April 1	Cash balance ` 2,000, bank balance ` 24,500
April 2	Cash sales	60,000
April 5	Deposited in Bank	50,000
April 7	Issued cheque to Sohan	10,000
April 12	Received a cheque from National Insurance Co. Ltd. against claim lodged last year	19,800
April 14	Sold goods to Niraj of ` 25,000, received cash ` 10,000 and balance by cheque. Allowed him discount ` 500
April 16	Purchased furniture by cheque	10,000
April 18	Sold old furniture for cash	10,000
April 20	Paid into bank cheque of Niraj along with cash `2,500
April 22	Paid to Suman by cheque	2,500
April 26	Suman's cheque returned on technical ground and paid cash for equal amount
April 26	Bank charged bouncing charges	300
April 29	Bank paid insurance premium as per standing instructions	2,500
April 30	Nigam paid into bank directly, intimation received on the same day	5,000

Write the following transactions in the Cash Book of Premium Stores, Kolkata (Proprietor Amrit Kumar):


2022		`
Jan. 1	Commenced business with cash	50,000
Jan. 2	Opened Bank Account and deposited cash in bank	20,000
	Purchased goods in cash.	5,000
Jan. 4	Paid wages	500
Jan. 6	Cash sales	2,000
	Purchased goods for cash	6,000
Jan. 10	Sold goods of ` 4,000 and payment received by cheque which is deposited in Bank, allowed cash discount of ` 400
	Received advance from Amit by cheque.	6,000
Jan. 15	Paid to Bhaskar	2,800
	Received discount	200
Jan. 18	Purchased goods from Kanchan.	10,000
Jan. 20	Goods of `10,000 were destroyed during transportation, Transport Company settled the claim in full
Jan. 27	Received cheque from the transport company	10,000
Jan. 28	Withdrew from bank	5,000
Jan. 30	Issued cheque as advance to Grand Machines	50,000

Note: Received a cheque from Amit on Jan 10 and transport company on Jan 27 have been considered to be submitted on same day in the bank.

Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:


2022		`
April 1	Opening Balance of Cash in Hand	1,00,000
	Opening Balance of Bank Overdraft	5,00,000
April 2	Sold goods for cash	3,48,000
April 3	Sold goods each against cheque and paid into bank the same day	3,36,000
April 5	Sold goods to Reema, Payment received by cheque	1,00,000
April 6	Ram paid by cheque	78,000
	Discount allowed, Reema’s cheque deposited in bank	2,000
April 7	Bought goods from Rahul, paid him by cheque	44,800
	Salary paid to staff by cheque	2,20,000
April 10	Deposited in bank	3,00,000
April 11	Received a cheque from Suresh and paid into bank	1,28,500
	Discount allowed	1,500
April 15	Received from R. Kumar a cheque for a full settlement of his account for `1,95,000	1,87,500
April 18	Paid wages in cash	30,000
April 20	Bank charges	5,600
April 22	Withdrew from bank	1,00,000
	Withdrew from Bank for personal use	1,20,000
April 25	Paid electricity bill by cheque	31,500
	Issued a cheque to Sudha as advance for purchase of house of Gaurav	2,00,000
April 30	Bank collected interest received on investments	15,000

From the following information, prepare an Analytical Petty Cash Book:

2022		`
April 1	Received for cash payment	20,000
April 2	Paid for postage	1,600
April 5	Paid for stationery	1,000
April 12	Paid for wages	800
April 16	Paid for carriage	600
April 20	Paid for conveyance	880
April 25	Paid for travelling expenses	3,200
April 28	Paid for office cleaning	400
April 29	Paid for courier	800
April 30	Sent registered notice to landlord	190

Petty Cash Book
Dr.										Cr.
Receipts	Date	Voucher No	Particulars	Total Payments (`)	Postage and Telegram (`)	Stationery (`)	Conveyance and travelling Expenses (`)	Carriage (`)	Sundries (`)
	2022
20,000	April 01		Cash
	April 02		Postage	1,600	1,600
	April 05		Stationery	1,000		1,000
	April 12		Wages	800					800
	April 16		Carriage	600				600
	April 20		Conveyance	880			880
	April 25		Travelling Expenses	3,200			3,200
	April 28		Office Cleaning	400					400
	April 29		Telegram	800	800
	April 30		Legal Charges	190	190
			Balance c/d	10,530
20,000				20,000	2,590	1,000	4,080	600	1,200
10,530			Balance b/d	10,530