Question
1:
Enter the following transactions of Ripinder, Delhi in a Single Column Cash Book and balance it:
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2022 |
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` |
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Jan.
1 |
Ripinder started business with capital |
2,00,000 |
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Jan.
2 |
Purchased
furniture for cash |
50,000 |
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Jan.
3 |
Purchased
goods for cash |
30,000 |
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Jan.
5 |
Paid
freight |
500 |
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Jan.
7 |
Sold
goods for cash |
28,000 |
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Jan.
10 |
Paid
to Ramesh |
20,000 |
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Jan.
15 |
Sold
goods for cash |
10,000 |
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Jan.
20 |
Paid
wages |
10,000 |
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Jan.
25 |
Purchased
goods from Raj on credit |
20,000 |
||
Jan.
31 |
Paid
rent by Cheque |
5,000 |
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Answer:
Cash Book |
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Dr. |
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Cr. |
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Date |
Particulars |
L.F. |
Cash (`) |
Date |
Particulars |
L.F. |
Cash (`) |
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2022 |
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2022 |
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Jan 01 |
Capital
A/c |
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2,00,000 |
Jan 02 |
Furniture
A/c |
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50,000 |
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Jan 07 |
Sales
A/c |
|
28,000 |
Jan 03 |
Purchases
A/c |
|
30,000 |
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Jan 15 |
Sales
A/c |
|
10,000 |
Jan 05 |
Freight
A/c |
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500 |
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Jan 10 |
Ramesh
A/c |
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20,000 |
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Jan 20 |
Wages
A/c |
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10,000 |
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Jan 31 |
Balance
c/d |
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1,27,500 |
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2,38,000 |
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2,38,000 |
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Question
2:
Prepare Simple Cash book of Shri Gopal of Amritsar from the following transactions:
2022 |
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` |
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 |
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Purchased
Postage Stamps |
150 |
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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 |
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Dr. |
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Cr. |
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Date |
Particulars |
L.F. |
Cash (`) |
Date |
Particulars |
L.F. |
Cash (`) |
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2022 |
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2022 |
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Apr 01 |
Capital
A/c |
|
2,00,000 |
Apr 06 |
Purchases
A/c |
|
40,000 |
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Apr 19 |
Sales
A/c |
|
23,750 |
Apr 08 |
Machinery
A/c |
|
4,000 |
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Apr 12 |
Repairs
A/c |
|
1,900 |
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Apr 15 |
Wages
A/c |
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15,000 |
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Apr 15 |
Postage
A/c |
|
150 |
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Apr 15 |
Stationery
A/c |
|
2,700 |
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Apr 24 |
Drawings
A/c |
|
350 |
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Apr 26 |
Drawings
A/c |
|
1,800 |
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Apr
30 |
Rent
A/c |
|
2,500 |
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Apr 30 |
Balance
c/d |
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1,55,350 |
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2,23,750 |
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2,23,750 |
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Question
3:
Prepare Simple Cash Book from the following transactions of Simran, Delhi:
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2022 |
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` |
2022 |
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` |
March
1 |
Simran commenced business with cash |
65,000 |
March
17 |
Paid
for miscellaneous expenses |
450 |
March
3 |
Bought
goods for cash |
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March
19 |
Received
cash from Mr. Trilok Chand |
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March
4 |
Paid
cash to Mr. Mohan |
950 |
March
22 |
Purchased
goods |
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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 |
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March
9 |
Sold
goods for cash charged |
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March
12 |
Paid
wages in cash |
1,200 |
March
29 |
Paid
for advertising |
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March
13 |
Paid
for Stationery |
400 |
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March
15 |
Sold
goods for cash |
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Answer:
Books of Ganesh
Lal Cash Book |
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Dr. |
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Cr. |
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Date |
Particulars |
L.F. |
Amount (`) |
Date |
Particulars |
L.F. |
Amount (`) |
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2022 |
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2022 |
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Mar.01 |
Capital |
|
65,000 |
Mar.03 |
Purchases |
|
6,850 |
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Mar.09 |
Sales |
|
30,000 |
Mar.04 |
Mr.
Mohan |
|
950 |
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Mar.15 |
Sales |
|
25,000 |
Mar.06 |
Bank |
|
40,000 |
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Mar.19 |
Mr.
Trilok Chand |
|
4,850 |
Mar.06 |
Office
Furniture |
|
4,650 |
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Mar.12 |
Wages |
|
1,200 |
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Mar.13 |
Stationery |
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400 |
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Mar.17 |
Miscellaneous
Expenses |
|
450 |
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Mar.22 |
Purchases |
|
2,500 |
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Mar.22 |
Salary |
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15,000 |
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Mar.25 |
Rent |
|
900 |
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Mar.28 |
Electricity
Bill |
|
350 |
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Mar.29 |
Advertising |
|
400 |
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Mar.31 |
Bank |
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25,000 |
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Mar.31 |
Balance
c/d |
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26,200 |
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1,24,850 |
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1,24,850 |
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Question
4:
From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:
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2022 |
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` |
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April 1 |
Cash
in Hand |
6,400 |
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April 3 |
Received
Cash from Anupama |
1,00,000 |
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April 4 |
Paid
into Bank |
80,000 |
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April 5 |
Received
from Bhumika as commission |
6,000 |
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April 6 |
Paid
Wages |
30,000 |
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April 7 |
Withdrawn
from Bank for expenses |
30,000 |
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April 8 |
Purchased
goods from Ashok |
10,000 |
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April 9 |
Cash
sales |
10,000 |
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April 11 |
Drew
Cash for domestic purposes |
10,000 |
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April 12 |
Purchased
furniture |
4,000 |
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April 13 |
Paid
to Ruma |
1,200 |
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April 14 |
Paid
to Ganguly Brothers for office fan |
1,500 |
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April 15 |
Paid
own life insurance premium from office cash |
800 |
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April 16 |
Purchased
stationery |
1,000 |
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April 17 |
Paid
office expenses |
500 |
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April 19 |
Paid
electricity charges |
100 |
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April 20 |
Received
interest from Roman |
500 |
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April 30 |
Deposited
all cash into bank in excess of minimum balance |
2,000 |
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Answer:
Cash Book |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (`) |
Date |
Particulars |
L.F. |
Cash (`) |
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2022 |
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2022 |
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Apr 01 |
Balance
b/d |
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6,400 |
Apr 04 |
Bank
A/c |
|
80,000 |
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Apr 03 |
Anupama A/c |
|
1,00,000 |
Apr 06 |
Wages
A/c |
|
30,000 |
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Apr 05 |
Commission
A/c |
|
6,000 |
Apr 11 |
Drawings
A/c |
|
10,000 |
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Apr 07 |
Bank
A/c |
|
30,000 |
Apr 12 |
Furniture
A/c |
|
4,000 |
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Apr 09 |
Sales
A/c |
|
10,000 |
Apr 13 |
Rama
A/c |
|
1,200 |
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Apr
20 |
Interest
A/c |
|
500 |
Apr 14 |
Office
Fan A/c |
|
1,500 |
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Apr 15 |
Drawings
A/c |
|
800 |
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Apr 16 |
Stationery
A/c |
|
1,000 |
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Apr 17 |
Office Expenses A/c |
|
500 |
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Apr 19 |
Electricity Charges
A/c |
|
100 |
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Apr 30 |
Bank
A/c |
|
21,800 |
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Apr
30 |
Balance
c/d |
|
2,000 |
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1,52,900 |
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1,52,900 |
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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.
Click below for more Questions
Ts Grewal Solution 2022-2023
Class 11th
Chapter 8 – Special Purpose Book I- Cash Book
Question No. 1 To 4
Question No. 5 To 8
Question No. 9 To 12
Question No. 13 And 14
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11th TS Grewal’s Accountancy Solutions