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

Question 9:


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

 

Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2022

 

 

 

 

2022

 

 

 

 

Apr 01

Balance b/d

 

2,000

24,500

Apr 05

Bank A/c

C

50,000

 

Apr 02

Sales A/c

 

60,000

 

Apr 07

Sohan A/c

 

 

10,000

Apr 05

Cash A/c

C

 

50,000

Apr 16

Furniture A/c

 

 

10,000

 

 

 

 

 

Apr 20

Bank A/c

C

2,500

 

Apr 12

National Insurance Co. Ltd.

 

 

19,800

Apr 22

Suman A/c

 

 

2,500

Apr 14

Sales A/c

 

10,000

 

Apr 26

Suman A/c

 

2,500

 

Apr 18

Old Furniture A/c

 

10,000

 

Apr 26

Bank charges A/c

 

 

300

Apr 20

Cheques in Hand A/c

 

 

14,500

Apr 29

Insurance Premium A/c

 

 

2,500

Apr 20

Cash A/c

C

 

2,500

Apr 30

Balance c/d

 

27,000

93,500

Apr 26

Suman A/c

 

 

2,500

 

 

 

 

 

Apr 30

Nigam A/c

 

 

5,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

82,000

1,18,800

 

 

 

82,000

1,18,800

 

 

 

 

 

 

 

 

 

 

Question 10:


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

Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2022

 

 

 

 

2022

 

 

 

 

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

 

500

 

Jan 10

Sales A/c

 

 

3,600

Jan 06

Purchases A/c

 

6,000

 

Jan 10

Amit A/c

 

 

6,000 

Jan 15

Bhaskar A/c

 

2,800

 

Jan 27

Transport Co.

 

 

10,000

Jan 28

Cash A/c

C

 

5,000

 

 

 

 

 

Jan 30

Grand Machines A/c

 

 

50,000

Jan 28

Bank A/c

C

5,000

 

Jan 31

Balance c/d

 

22,700

Jan 31

Balance c/d

 

 

15,400

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

57,000

55,000

 

 

 

57,000

55,000

 

 

 

 

 

 

 

 

 

 

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.

Question 11:


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

 

 

 

 

 

 

 

 

 

               
Answer:


Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2022

 

 

 

 

2022

 

 

 

 

Apr 01

Balance b/d

 

1,00,000

 

Apr 01

Balance b/d

 

 

5,00,000

Apr 02

Sales A/c

 

3,48,000

 

Apr 07

Purchases A/c

 

 

44,800

Apr 03

Sales A/c

 

 

3,36,000

Apr 07

Salary A/c

 

 

2,20,000

Apr 06

Ram A/c

 

 

78,000

Apr 10

Bank A/c

C

3,00,000

 

Apr 06

Cheque in hand  A/c

 

 

1,00,000

Apr 18

Wages A/c

 

30,000

 

Apr 10

Cash A/c

C

 

3,00,000

Apr 20

Bank Charges A/c

 

 

5,000

Apr 11

Suresh A/c

 

 

1,28,500

Apr 22

Cash A/c

C

 

1,00,000

Apr 15

R. Kumar A/c

 

 

1,87,500

Apr 22

Drawings A/c

 

 

1,20,000

Apr 22

Bank A/c

C

1,00,000

 

Apr 25

Electricity A/c

 

 

31,500

Apr 30

Interest on Investments A/c

 

 

15,000

Apr 25

Drawings A/c

 

 

2,00,000

Apr 30

Balance c/d

 

 

76,300

Apr 30

Balance c/d

 

2,18,000

 

 

 

 

5,48,000

12,21,300

 

 

 

5,48,000

12,21,300

 

 

 

 

 

 

 

 

 

 

Question 12:


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

Answer:


 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

 

 

 

 

 

 

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