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11th | Special Purpose Books I- Cash Book | Question No. 13 And 16 | Ts Grewal Solution 2022-2023

Question 13:


Rajan maintains a Columnar Petty Cash Book on the Imprest System. The imprest amount is ` 5,000. From the following information, show how his Petty Cash Book would appear for the week ended 12th September, 2021:
 

2018

 

`

Sept. 7

Balance in Hand

1,349 

 

Received cash reimbursement to make up the imprest

 

 

Postage

123

 

Stationery

321

Sept. 8

Travelling and conveyance

126

 

Miscellaneous expenses

11

 

Entertainment

72

Sept. 9

Repairs

1,567

Sept. 10

Postage

174

 

Travelling

673

Sept. 12

Miscellaneous expenses

201

 

Postage

483

 

Repairs

30

Answer:


 Books of Sri R

Petty Cash Book 

Dr.

 

Cr.

Receipts 

Date 

Voucher

No

Particulars 

Total Payments

(`)

Postage
 and

Stationery

(`)

Entertainment (`)

Travelling and

Conveyance

(`)

Repairs

(`)

Expenses

(`)

 

2018

 

 

 

 

 

 

 

 

1,349

Sep.07

 

Balance b/d

 

 

 

 

 

 

3,651

Sep.07

 

Cash

 

 

 

 

 

 

 

Sep.07

 

Postage

123

123

 

 

 

 

 

Sep.07

 

Stationery

321

321

 

 

 

 

 

Sep.08

 

Travelling and Conveyance

126

 

 

126

 

 

 

Sep.08

 

Miscellaneous Expenses

11

 

 

 

 

11

 

Sep.08

 

Entertainment

72

 

72

 

 

 

 

Sep.09

 

Repairs

1,567

 

 

 

1,567

 

 

Sep.10

 

Postage

174

174

 

 

 

 

 

Sep.10

 

Travelling

673

 

 

673

 

 

 

Sep.12

 

Miscellaneous Expenses

201

 

 

 

 

201

 

Sep.12

 

Postage

483

483

 

 

 

 

 

Sep.12

 

Repairs

30

 

 

 

30

 

 

 

 

Balance c/d

1,219

 

 

 

 

 

5,000

 

 

 

5,000

1,101

72

799

1,597

212

1,219

Sep.13

 

Balance b/d

 

 

 

 

 

 

3781

Sep.13

 

Cash

 

 

 

 

 

 

Question 14:


A Petty Cashier in a firm received ` 15,000 as the petty cash imprest on 4th June, 2021. During the week, his expenses were as follows:
     

2021

 

`

June 4

Conveyance charges for Manager's trip to the city

500

June 4

Wages to casual labourers

1,500

June 5

Bus fare to workmen sent to customer's premises

200

June 5

Stationery purchased

1,000

June 6

Sent documents to Head Office by registered post

400

June 6

Postage stamps purchased

1,000

June 7

Repair of printer

400

June 7

Paid electricity bill

1,700

June 8

Wages paid to coolies for shifting furniture, etc.

400

June 8

Taxi fare to Assistant Manager

500

June 8

Letters by registered post sent to different suppliers

1,000

June 8

Locks purchased

800 

June 8

Refreshments to customers

200


Write up the Analytical Petty Cash Book and draft the necessary Journal entries for the payments made.

Answer:


Cash Receipts

Date

Particulars

V No.

Total

Amount

Paid

Conveyance

Stationery

Wages

Postage & Stamps

Repair

Electricity Bill

Locks

Purchased

Misc Exp

 

2021

 

 

 

 

 

 

 

 

 

 

 

15,000

June 04

Cash A/c

 

 

 

 

 

 

 

 

 

 

 

June 04

Conveyance A/c

 

500

500

 

 

 

 

 

 

 

 

June 04

Wages A/c

 

1,500

 

 

1,500

 

 

 

 

 

 

June 05

Bus Fare A/c

 

200

200

 

 

 

 

 

 

 

 

June 05

Stationery A/c

 

1,000

 

1,000

 

 

 

 

 

 

 

June 06

Postage A/c

 

400

 

 

 

400

 

 

 

 

 

June 06

Postage A/c

 

1,000

 

 

 

1,000

 

 

 

 

 

June 07

Repairs A/c

 

400

 

 

 

 

400

 

 

 

 

June 07

Electricity Expenses A/c

 

1,700

 

 

 

 

 

1,700

 

 

 

June 08

Wages A/c

 

400

 

 

400

 

 

 

 

 

 

June 08

Conveyance A/c

 

500

500

 

 

 

 

 

 

 

 

June 08

Postage A/c

 

1,000

 

 

 

1,000

 

 

 

 

 

June 08

Locks A/c

 

800

 

 

 

 

 

 

800

 

 

June 08

General Expenses A/c

 

200

 

 

 

 

 

 

 

200

 

 

Total Payment

 

9,600

1,200

1,000

1,900

2,400

400

1,700

800

200

 

June30

Balance c/d

 

5,400

 

 

 

 

 

 

 

 

15,000

 

Grand Total

 

15,000

 

 

 

 

 

 

 

 

5,400

July 01

Balance b/d

 

 

 

 

 

 

 

 

 

 

9,600

July 01

Cash A/c

 

 

 

 

 

 

 

 

 

 

 

Journal

Date

Particulars

L.F.

Debit

 (`)

Credit

 (`)

2021

 

 

 

 

 

June 30

Conveyance A/c

Dr.

 

1,200

 

 

Stationery A/c

Dr.

 

1,000

 

 

Wages A/c

Dr.

 

1,900

 

 

Postage & Stamps A/c

Dr.

 

2,400

 

 

Repairs A/c

Dr.

 

400

 

 

Electricity Expenses A/c

Dr.

 

1,700

 

 

Locks A/c

Dr.

 

800

 

 

Miscellaneous Expenses A/c

Dr.

 

200

 

 

  To Petty Cash A/c

 

 

 

9,600

 

(Petty expenses charged to petty cash)

 

 

 

 

 

 

 

 

 

 

 

 

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