Class 11-commerce T S GREWAL Solutions Accountancy Chapter 10 - Special Purpose Books I - Cash Book
Special Purpose Books I - Cash Book Exercise 10.40
Solution PQ 1
Cash Book |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
|
2019 |
|
|
|
2019 |
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
Solution PQ 2
Cash Book |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
|
2019 |
|
|
|
2019 |
|
|
|
|
Apr 01 |
Capital A/c |
|
80,000 |
Apr 03 |
Purchases A/c |
|
50,000 |
|
Apr 05 |
Sales A/c |
|
40,000 |
Apr 09 |
Bank A/c |
|
30,000 |
|
Apr 06 |
Mr. Manohar |
|
3,600 |
Apr 13 |
Harikrishan A/c |
|
2,150 |
|
Apr 21 |
Mr. Kailash Chand |
|
6,800 |
Apr 17 |
Stationery A/c |
|
200 |
|
|
|
|
|
Apr 18 |
Office Furniture A/c |
|
3,000 |
|
|
|
|
|
Apr 22 |
Advertising A/c |
|
1,008 |
|
|
|
|
|
Apr 25 |
Postage Stamps A/c |
|
80 |
|
|
|
|
|
Apr 28 |
Rent A/c |
|
1,120 |
|
|
|
|
|
Apr 30 |
Electricity Charges A/c |
|
150 |
|
|
|
|
|
Apr 30 |
Balance c/d |
|
42,692 |
|
|
|
|
1,30,400 |
|
|
|
1,30,400 |
|
|
|
|
|
|
|
|
|
|
Solution PQ 3
Cash Book |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
|
2019 |
|
|
|
2019 |
|
|
|
|
Apr 01 |
Capital A/c |
|
60,000 |
Apr 06 |
Purchases A/c |
|
20,000 |
|
Apr 19 |
Sales A/c |
|
23,750 |
Apr 06 |
Input CGST A/c |
|
1,200 |
|
Apr 19 |
Output CGST A/c |
|
1,425 |
Apr 06 |
Input SGST A/c |
|
1,200 |
|
Apr 19 |
Output SGST A/c |
|
1,425 |
Apr 08 |
Machinery A/c |
|
4,000 |
|
|
|
|
|
Apr 12 |
Repairs A/c |
|
1,900 |
|
|
|
|
|
Apr 12 |
Input CGST A/c |
|
114 |
|
|
|
|
|
Apr 12 |
Input SGST A/c |
|
114 |
|
|
|
|
|
Apr 15 |
Wages A/c |
|
15,000 |
|
|
|
|
|
Apr 15 |
Postage A/c |
|
150 |
|
|
|
|
|
Apr 15 |
Stationery A/c |
|
2,700 |
|
|
|
|
|
Apr 15 |
Input CGST A/c |
|
162 |
|
|
|
|
|
Apr 15 |
Input SGST A/c |
|
162 |
|
|
|
|
|
Apr 24 |
Drawings A/c |
|
350 |
|
|
|
|
|
Apr 26 |
Drawings A/c |
|
1,800 |
|
|
|
|
|
Apr 30 |
Rent A/c |
|
2,000 |
|
|
|
|
|
Apr 30 |
Input CGST A/c |
|
120 |
|
|
|
|
|
Apr 30 |
Input SGST A/c |
|
120 |
|
|
|
|
|
Apr 30 |
Balance c/d |
|
35,508 |
|
|
|
|
86,600 |
|
|
|
86,600 |
|
|
|
|
|
|
|
|
|
|
Special Purpose Books I - Cash Book Exercise 10.41
Solution PQ 4
Cash Book |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
|
2019 |
|
|
|
2019 |
|
|
|
|
Mar 01 |
Capital A/c |
|
65,000 |
Mar 03 |
Purchases A/c |
|
6,850 |
|
Mar 09 |
Sales A/c |
|
30,000 |
Mar 03 |
Input CGST A/c |
|
411 |
|
Mar 09 |
Output CGST A/c |
|
1,800 |
Mar 03 |
Input SGST A/c |
|
411 |
|
Mar 09 |
Output SGST A/c |
|
1,800 |
Mar 04 |
Mr Mohan A/c |
|
950 |
|
Mar 15 |
Sales A/c |
|
25,000 |
Mar 06 |
Bank A/c |
|
40,000 |
|
Mar 15 |
Output CGST A/c |
|
1,500 |
Mar 06 |
Office Furniture A/c |
|
4,650 |
|
Mar 15 |
Output SGST A/c |
|
1,500 |
Mar 06 |
Input CGST A/c |
|
279 |
|
Mar 19 |
Mr. Trilok Chand |
|
4,850 |
Mar 06 |
Input SGST A/c |
|
279 |
|
|
|
|
|
Mar 12 |
Wages A/c |
|
1,200 |
|
|
|
|
|
Mar 13 |
Stationery A/c |
|
400 |
|
|
|
|
|
Mar 13 |
Input CGST A/c |
|
24 |
|
|
|
|
|
Mar 13 |
Input SGST A/c |
|
24 |
|
|
|
|
|
Mar 17 |
Miscellaneous Expenses A/c |
|
450 |
|
|
|
|
|
Mar 22 |
Purchases A/c |
|
2,500 |
|
|
|
|
|
Mar 22 |
Input CGST A/c |
|
150 |
|
|
|
|
|
Mar 22 |
Input SGST A/c |
|
150 |
|
|
|
|
|
Mar 22 |
Salary A/c |
|
4,000 |
|
|
|
|
|
Mar 25 |
Rent A/c |
|
900 |
|
|
|
|
|
Mar 25 |
Input CGST A/c |
|
54 |
|
|
|
|
|
Mar 25 |
Input SGST A/c |
|
54 |
|
|
|
|
|
Mar 28 |
Electricity A/c |
|
350 |
|
|
|
|
|
Mar 29 |
Advertising A/c |
|
400 |
|
|
|
|
|
Mar 29 |
Input CGST A/c |
|
24 |
|
|
|
|
|
Mar 29 |
Input SGST A/c |
|
24 |
|
|
|
|
|
Mar 31 |
Bank A/c |
|
25,000 |
|
|
|
|
|
Mar 31 |
Balance c/d |
|
41,916 |
|
|
|
|
1,31,450 |
|
|
|
1,31,450 |
|
|
|
|
|
|
|
|
|
|
Solution PQ 5
Cash Book |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
|
2019 |
|
|
|
2019 |
|
|
|
|
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 05 |
Output CGST A/c |
|
360 |
Apr 12 |
Furniture A/c |
|
4,000 |
|
Apr 05 |
Output SGST A/c |
|
360 |
Apr 12 |
Input CGST A/c |
|
240 |
|
Apr 07 |
Bank A/c |
|
30,000 |
Apr 12 |
Input SGST A/c |
|
240 |
|
Apr 09 |
Sales A/c |
|
10,000 |
Apr 13 |
Rama A/c |
|
1,200 |
|
Apr 09 |
Output CGST A/c |
|
600 |
Apr 14 |
Office Fan A/c |
|
1,500 |
|
Apr 09 |
Output SGST A/c |
|
600 |
Apr 14 |
Input CGST A/c |
|
90 |
|
Apr 20 |
Interest A/c |
|
500 |
Apr 14 |
Input SGST A/c |
|
90 |
|
|
|
|
|
Apr 15 |
Drawings A/c |
|
800 |
|
|
|
|
|
Apr 16 |
Stationery A/c |
|
1,000 |
|
|
|
|
|
Apr 16 |
Input CGST A/c |
|
60 |
|
|
|
|
|
Apr 16 |
Input SGST A/c |
|
60 |
|
|
|
|
|
Apr 17 |
Office Expenses A/c |
|
500 |
|
|
|
|
|
Apr 18 |
Raman A/c |
|
900 |
|
|
|
|
|
Apr 19 |
Electricity Charges A/c |
|
100 |
|
|
|
|
|
Apr 30 |
Bank A/c |
|
22,040 |
|
|
|
|
|
Apr 30 |
Balance c/d |
|
2,000 |
|
|
|
|
1,54,820 |
|
|
|
1,54,820 |
|
|
|
|
|
|
|
|
|
|
Solution PQ 6
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
Mar 01 |
Balance b/d |
|
12,750 |
72,400 |
Mar 07 |
Salary A/c |
|
|
25,600 |
||
Mar 04 |
Asha A/c |
|
1,200 |
3,200 |
Mar 09 |
Cash A/c |
C |
|
21,900 |
||
Mar 09 |
Bank A/c |
C |
21,900 |
|
Mar 16 |
Furniture A/c |
|
16,500 |
|
||
Mar 12 |
Bank Interest |
|
|
1,200 |
Mar 21 |
Mohan and Co. |
|
|
10,900 |
||
Mar 29 |
Sales A/c |
|
14,800 |
|
Mar 24 |
Drawings A/c |
|
11,600 |
|
||
Mar 31 |
Cash A/c |
C |
|
21,200 |
Mar 31 |
Bank A/c |
C |
21,200 |
|
||
|
|
|
|
|
|
Balance c/d |
|
1,350 |
39,600 |
||
|
|
|
50,650 |
98,000 |
|
|
|
50,650 |
98,000 |
||
|
|
|
|
|
|
|
|
|
|
||
Special Purpose Books I - Cash Book Exercise 10.42
Solution PQ 7
Cash Book |
|||||||||
Dr. |
|
|
|
|
|
|
|
|
Cr. |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
2019 |
|
|
|
|
2019 |
|
|
|
|
June 01 |
To Balance b/d |
|
800 |
|
June 01 |
By Balance b/d (Overdraft) |
|
|
5,700 |
June 09 |
To Cheque-in-Hand A/c |
|
|
3,250 |
June 20 |
By Bharati A/c |
|
|
3,250 |
June 15 |
To Panna Lal A/c |
|
1,200 |
|
June 28 |
By Kamal A/c |
|
1,200 |
|
June 30 |
To Balance c/d (Overdraft) |
|
|
5,850 |
June 30 |
By Income Tax A/c |
|
|
150 |
|
|
|
|
|
June 30 |
By Balance c/d |
|
800 |
|
|
|
|
2,000 |
9,100 |
|
|
|
2,000 |
9,100 |
Working Note:
1. Journal Entry for cheque received from Bharati:
June 07 |
Cheque-in-Hand A/c |
Dr |
|
3,250 |
|
|
To Bharati's A/c |
|
|
|
3,250 |
|
(Being Received cheque from Bharati not yet deposited) |
|
|
|
|
2. Journal Entry for cheque received from Panna Lal:
June 15 |
Cheque-in-Hand A/c |
Dr |
|
1,200 |
|
|
To Panna Lal's A/c |
|
|
|
1,200 |
|
(Being received cheque from Panna Lal) |
|
|
|
|
3. Journal Entry for cheque endorsed to Kamal:
June 28 |
Kamal's A/c |
Dr |
|
1,200 |
|
|
To Cheque-in-Hand A/c |
|
|
|
1,200 |
|
(Being cheque received from Hari endorsed in favour of Mukesh) |
|
|
|
|
Solution PQ 8
Cash Book |
|||||||||
Dr. |
|
|
|
|
|
|
|
|
Cr. |
Date |
Particulars |
L.F. |
Cash Rs. |
Bank Rs. |
Date |
Particulars |
L.F. |
Cash Rs. |
Bank Rs. |
2019 |
|
|
|
|
2019 |
|
|
|
|
Jun 01 |
To Balance b/d |
|
5,000 |
17,500 |
Jun 07 |
By S. Bose A/c |
|
|
12,500 |
Jun 05 |
To Investment A/c |
|
5,000 |
|
Jun 09 |
By Wages A/c |
|
3,000 |
|
Jun 06 |
To Cash A/c |
C |
|
50,000 |
Jun 21 |
By Cash A/c |
C |
|
5,000 |
Jun 20 |
To A. Mukherji A/c |
|
|
6,000 |
Jun 29 |
By Office Salaries A/c |
|
4,000 |
|
Jun 21 |
To Bank A/c |
C |
5,000 |
|
Jun 30 |
By Rent A/c |
|
|
1,000 |
Jun 30 |
To Sales A/c |
|
|
8,000 |
Jun 30 |
By Input CGST A/c |
|
|
60 |
Jun 30 |
To Output CGST A/c |
|
|
480 |
Jun 30 |
By Input SGST A/c |
|
|
60 |
Jun 30 |
To Output SGST A/c |
|
|
480 |
Jun 30 |
By Bank A/c |
C |
7,500 |
|
Jun 30 |
To Cash A/c |
C |
|
7,500 |
Jun 30 |
By Balance c/d |
|
500 |
71,340 |
|
|
|
|
|
|
|
|
|
|
|
|
|
15,000 |
89,960 |
|
|
|
15,000 |
89,960 |
Working Note:
1. Journal Entry for discount received:
June 07 |
S. Bose A/c |
Dr. |
|
200 |
|
|
To Discount Received A/c |
|
|
|
200 |
|
(Being discount received) |
|
|
|
|
Solution PQ 9
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
Mar 01 |
Balance b/d |
|
15,000 |
5,000 |
Mar 03 |
Purchases A/c |
|
5,780 |
|
||
Mar 05 |
Cash A/c |
C |
|
5,000 |
Mar 03 |
Input CGST A/c |
|
360 |
|
||
Mar 07 |
Sales A/c |
|
10,000 |
|
Mar 03 |
Input SGST A/c |
|
360 |
|
||
Mar 07 |
Output CGST A/c |
|
600 |
|
Mar 05 |
Bank A/c |
C |
5,000 |
|
||
Mar 07 |
Output SGST A/c |
|
600 |
|
Mar 10 |
Cash A/c |
C |
|
2,000 |
||
Mar 10 |
Bank A/c |
C |
2,000 |
|
Mar 22 |
Chandra A/c |
|
|
2,500 |
||
Mar 15 |
Bills Receivable A/c |
|
|
19,250 |
Mar 25 |
Drawings A/c |
|
|
1,000 |
||
Mar 20 |
Cheques in Hand A/c |
|
|
5,000 |
Mar 31 |
Balance c/d |
|
16,700 |
33,750 |
||
Mar 31 |
Ashok Mitra A/c |
|
|
5,000 |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
||
|
|
|
28,200 |
39,250 |
|
|
|
28,200 |
39,250 |
||
|
|
|
|
|
|
|
|
|
|
||
Special Purpose Books I - Cash Book Exercise 10.43
Solution PQ 10
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2018 |
|
|
|
|
2018 |
|
|
|
|
||
Oct 01 |
Balance b/d |
|
25,000 |
75,000 |
Oct 01 |
Purchases A/c |
|
|
15,000 |
||
Oct 18 |
Ramesh A/c |
|
2,500 |
|
Oct 01 |
Input IGST A/c |
|
|
1,800 |
||
Oct 20 |
Manohar A/c |
|
7,500 |
|
Oct 08 |
Purchases A/c |
|
5,000 |
|
||
Oct 23 |
Bank A/c |
C |
4,000 |
|
Oct 08 |
Input CGST A/c |
|
300 |
|
||
Oct 27 |
Sales A/c |
|
11,000 |
|
Oct 08 |
Input SGST A/c |
|
300 |
|
||
Oct 27 |
Output CGST A/c |
|
660 |
|
Oct 10 |
Bills Payable A/c |
|
|
5,000 |
||
Oct 27 |
Output SGST A/c |
|
660 |
|
Oct 14 |
Petty Expenses A/c |
|
150 |
|
||
Oct 28 |
Sales A/c |
|
|
9,000 |
Oct 23 |
Cash A/c |
|
|
4,000 |
||
Oct 28 |
Output CGST A/c |
|
|
540 |
Oct 24 |
Ghanshyamdas and Co. |
|
3,000 |
|
||
Oct 28 |
Output SGST A/c |
|
|
540 |
Oct 25 |
Drawings A/c |
|
|
3,000 |
||
Oct 29 |
Loan A/c |
|
2,000 |
3,000 |
Oct 31 |
Balance c/d |
|
44,570 |
59,280 |
||
|
|
|
53,320 |
88,080 |
|
|
|
53,320 |
88,080 |
||
|
|
|
|
|
|
|
|
|
|
||
Solution PQ 11
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
Jan 01 |
Capital A/c |
|
1,00,000 |
|
Jan 10 |
Loan A/c |
|
|
35,000 |
||
Jan 03 |
Capital A/c |
|
|
19,00,000 |
Jan 25 |
Bank A/c |
C |
45,000 |
|
||
Jan 07 |
Cheques in Hand A/c |
|
|
60,000 |
Jan 27 |
Purchases A/c |
|
|
27,500 |
||
Jan 12 |
Tripathi and Co. |
|
|
47,500 |
Jan 27 |
Input CGST A/c |
|
|
1,650 |
||
Jan 20 |
Kalyan A/c |
|
7,500 |
|
Jan 27 |
Input SGST A/c |
|
|
1,650 |
||
Jan 25 |
Cheques in Hand A/c |
|
|
55,000 |
Jan 28 |
Warsi A/c |
|
|
45,000 |
||
Jan 25 |
Cash A/c |
C |
|
45,000 |
Jan 30 |
Sundry Expenses A/c |
|
50 |
|
||
Jan 31 |
Bank A/c |
C |
40,000 |
|
Jan 30 |
John and Co A/c |
|
37,500 |
|
||
Jan 31 |
Commission A/c |
|
|
50,000 |
Jan 31 |
Office Rent A/c |
|
|
20,000 |
||
Jan 31 |
Output CGST A/c |
|
|
3,000 |
Jan 31 |
Input CGST A/c |
|
|
1,200 |
||
Jan 31 |
Output SGST A/c |
|
|
3,000 |
Jan 31 |
Input SGST A/c |
|
|
1,200 |
||
Jan 31 |
Sales A/c |
|
45,000 |
|
Jan 31 |
Cash A/c |
|
|
40,000 |
||
Jan 31 |
Output CGST A/c |
|
2,700 |
|
Jan 31 |
Salaries A/c |
|
|
30,000 |
||
Jan 31 |
Output SGST A/c |
|
2,700 |
|
Jan 31 |
Stationery A/c |
|
2,500 |
|
||
|
|
|
|
|
Jan 31 |
Input CGST A/c |
|
150 |
|
||
|
|
|
|
|
Jan 31 |
Input SGST A/c |
|
150 |
|
||
|
|
|
|
|
Jan 31 |
Purchases A/c |
|
12,500 |
|
||
|
|
|
|
|
Jan 31 |
Input CGST A/c |
|
750 |
|
||
|
|
|
|
|
Jan 31 |
Input SGST A/c |
|
750 |
|
||
|
|
|
|
|
Jan 31 |
Commission A/c |
|
|
30,000 |
||
|
|
|
|
|
Jan 31 |
Input CGST A/c |
|
|
1,800 |
||
|
|
|
|
|
Jan 31 |
Input SGST A/c |
|
|
1,800 |
||
|
|
|
|
|
|
Balance c/d |
|
98,550 |
19,26,700 |
||
|
|
|
1,97,900 |
21,63,500 |
|
|
|
1,97,900 |
21,63,500 |
||
|
|
|
|
|
|
|
|
|
|
||
Special Purpose Books I - Cash Book Exercise 10.44
Solution PQ 12
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
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 02 |
Output CGST A/c |
|
3,600 |
|
Apr 16 |
Furniture A/c |
|
|
10,000 |
||
Apr 02 |
Output SGST A/c |
|
3,600 |
|
Apr 16 |
Input CGST A/c |
|
|
600 |
||
Apr 05 |
Cash A/c |
C |
|
50,000 |
Apr 16 |
Input SGST A/c |
|
|
600 |
||
Apr 09 |
Sales A/c |
|
10,000 |
|
Apr 20 |
Bank A/c |
C |
2,500 |
|
||
Apr 09 |
Output CGST A/c |
|
600 |
|
Apr 22 |
Suman A/c |
|
|
2,500 |
||
Apr 09 |
Output SGST A/c |
|
600 |
|
Apr 26 |
Suman A/c |
|
2,500 |
|
||
Apr 12 |
National Insurance Co. Ltd. |
|
|
19,800 |
Apr 28 |
Commission A/c |
|
|
300 |
||
Apr 14 |
Sales A/c |
|
7,000 |
|
Apr 28 |
Input CGST A/c |
|
|
18 |
||
Apr 14 |
Output CGST A/c |
|
1,500 |
|
Apr 28 |
Input SGST A/c |
|
|
18 |
||
Apr 14 |
Output SGST A/c |
|
1,500 |
|
Apr 29 |
Insurance Premium A/c |
|
|
2,500 |
||
Apr 18 |
Old Furniture A/c |
|
10,000 |
|
Apr 30 |
Balance c/d |
|
46,600 |
95,264 |
||
Apr 18 |
Output CGST A/c |
|
600 |
|
|
|
|
|
|
||
Apr 18 |
Output SGST A/c |
|
600 |
|
|
|
|
|
|
||
Apr 20 |
Cheques in Hand A/c |
|
|
17,500 |
|
|
|
|
|
||
Apr 20 |
Cash A/c |
C |
|
2,500 |
|
|
|
|
|
||
Apr 26 |
Suman A/c |
|
|
2,500 |
|
|
|
|
|
||
Apr 30 |
Nigam A/c |
|
|
5,000 |
|
|
|
|
|
||
|
|
|
1,01,600 |
1,21,800 |
|
|
|
1,01,600 |
1,21,800 |
||
|
|
|
|
|
|
|
|
|
|
||
Solution PQ 13
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs. |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
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 02 |
Input CGST A/c |
|
300 |
|
||
Jan 06 |
Output CGST A/c |
|
120 |
|
Jan 02 |
Input SGST A/c |
|
300 |
|
||
Jan 06 |
Output SGST A/c |
|
120 |
|
Jan 04 |
Wages A/c |
|
500 |
|
||
Jan 10 |
Sales A/c |
|
|
3,600 |
Jan 06 |
Purchases A/c |
|
10,000 |
|
||
Jan 10 |
Output CGST A/c |
|
|
240 |
Jan 06 |
Input CGST A/c |
C |
600 |
|
||
Jan 10 |
Output SGST A/c |
|
|
240 |
Jan 06 |
Input SGST A/c |
|
600 |
|
||
Jan 10 |
Amit A/c |
|
5,900 |
|
Jan 15 |
Bhaskar A/c |
|
2,800 |
|
||
Jan 27 |
Transport Co. |
|
|
10,000 |
Jan 28 |
Cash A/c |
C |
|
5,000 |
||
Jan 28 |
Bank A/c |
C |
5,000 |
|
Jan 31 |
Balance c/d |
|
23,040 |
29,080 |
||
|
|
|
63,140 |
34,080 |
|
|
|
63,140 |
34,080 |
||
|
|
|
|
|
|
|
|
|
|
||
Special Purpose Books I - Cash Book Exercise 10.45
Solution PQ 14
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
||
2019 |
|
|
|
|
2019 |
|
|
|
|
||
Apr 01 |
Balance b/d |
|
1,00,000 |
|
Apr 01 |
Balance b/d |
|
|
5,00,000 |
||
Apr 02 |
Sales A/c |
|
4,00,000 |
|
Apr 07 |
Purchases A/c |
|
|
40,000 |
||
Apr 02 |
Output CGST A/c |
|
24,000 |
|
Apr 07 |
Input CGST A/c |
|
|
2,400 |
||
Apr 02 |
Output SGST A/c |
|
24,000 |
|
Apr 07 |
Input SGST A/c |
|
|
2,400 |
||
Apr 03 |
Sales A/c |
|
|
3,00,000 |
Apr 07 |
Salary A/c |
|
|
2,20,000 |
||
Apr 03 |
Output CGST A/c |
|
|
18,000 |
Apr 10 |
Bank A/c |
C |
3,10,000 |
|
||
Apr 03 |
Output SGST A/c |
|
|
18,000 |
Apr 18 |
Wages A/c |
|
30,000 |
|
||
Apr 06 |
Ram A/c |
|
|
78,000 |
Apr 20 |
Bank Charges A/c |
|
|
5,000 |
||
Apr 10 |
Cash A/c |
C |
|
3,10,000 |
Apr 20 |
Input CGST A/c |
|
|
300 |
||
Apr 11 |
Suresh A/c |
|
|
1,28,500 |
Apr 20 |
Input SGST A/c |
|
|
300 |
||
Apr 15 |
R. Kumar A/c |
|
|
1,87,500 |
Apr 22 |
Cash A/c |
C |
|
1,00,000 |
||
Apr 22 |
Bank A/c |
C |
1,00,000 |
|
Apr 22 |
Drawings A/c |
|
|
1,20,000 |
||
Apr 28 |
Cheques in Hand A/c |
|
|
58,200 |
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 |
|
|
1,08,700 |
Apr 30 |
Rent A/c |
|
20,000 |
|
||
|
|
|
|
|
Apr 30 |
Input CGST A/c |
|
1,200 |
|
||
|
|
|
|
|
Apr 30 |
Input SGST A/c |
|
1,200 |
|
||
|
|
|
|
|
Apr 30 |
Balance c/d |
|
2,85,600 |
|
||
|
|
|
6,48,000 |
12,21,900 |
|
|
|
6,48,000 |
12,21,900 |
||
|
|
|
|
|
|
|
|
|
|
||
Solution PQ 15
Petty Cash Book |
|||||||||
Receipts Rs. |
Date |
Voucher No |
Particulars |
Total Payment Rs. |
Postage and Telegram Rs. |
Stationery Rs. |
Conveyance and Travelling Expenses Rs. |
Carriage Rs. |
Sundries Rs. |
|
2019 |
|
|
|
|
|
|
|
|
20,000 |
Apr 1 |
|
To Cash A/c |
|
|
|
|
|
|
|
Apr 2 |
|
By Postage and Telegram A/c |
1,600 |
1,600 |
|
|
|
|
|
Apr 5 |
|
By Stationery A/c |
1,000 |
|
1,000 |
|
|
|
|
Apr 8 |
|
By Advertisement A/c |
2,000 |
|
|
|
|
2,000 |
|
Apr 12 |
|
By Wages A/c |
800 |
|
|
|
|
800 |
|
Apr 16 |
|
By Carriage A/c |
600 |
|
|
|
600 |
|
|
Apr 20 |
|
By Conveyance A/c |
880 |
|
|
880 |
|
|
|
Apr 25 |
|
By Travelling Expenses A/c |
3,200 |
|
|
3,200 |
|
|
|
Apr 27 |
|
By Postage and Telegram A/c |
480 |
480 |
|
|
|
|
|
Apr 28 |
|
By Office Cleaning A/c |
400 |
|
|
|
|
400 |
|
Apr 29 |
|
By Postage and Telegram A/c |
800 |
800 |
|
|
|
|
|
Apr 30 |
|
By Legal Charges A/c |
190 |
190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,1950 |
3,070 |
1,000 |
4,080 |
600 |
3,200 |
|
Apr 30 |
|
By Balance c/d |
8,050 |
|
|
|
|
|
20,000 |
|
|
|
20,000 |
|
|
|
|
|
Special Purpose Books I - Cash Book Exercise 10.46
Solution PQ 16
Petty Cash Book |
|||||
Amount Received Rs. |
Cash Book Folio |
Date |
Particulars |
V. No. |
Amount paid Rs. |
|
|
2019 |
|
|
|
3,000 |
|
May 23 |
To Cash A/c |
|
|
|
|
May 23 |
By Postage A/c |
|
400 |
|
|
May 24 |
By Wages A/c |
|
500 |
|
|
May 24 |
By Travelling Expenses A/c |
|
600 |
|
|
May 26 |
By Stationery A/c |
|
800 |
|
|
May 27 |
By Cartage A/c |
|
200 |
|
|
May 28 |
By Travelling Expenses A/c |
|
300 |
|
|
May 28 |
By Balance c/d |
|
200 |
3,000 |
|
|
|
|
3,000 |
200 |
|
May 29 |
To Balance b/d |
|
|
2,800 |
|
May 29 |
To Cash A/c |
|
|
Solution PQ 17
In the Books of Sri R Petty Cash Books |
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payment Rs. |
Postage and Stationery Rs. |
Entertainment Rs. |
Travelling and Conveyance Rs. |
Repairs Rs. |
Sundries Rs. |
|
2018 |
|
|
|
|
|
|
|
|
1,349 |
Sep 07 |
|
To Balance b/d |
|
|
|
|
|
|
3,651 |
Sep 07 |
|
To Cash A/c |
|
|
|
|
|
|
|
Sep 07 |
|
By Postage and Stationery A/c |
123 |
123 |
|
|
|
|
|
Sep 07 |
|
By Postage and Stationery A/c |
321 |
321 |
|
|
|
|
|
Sep 07 |
|
By Entertainment A/c |
54 |
|
54 |
|
|
|
|
Sep 08 |
|
By Travelling and Conveyance A/c |
126 |
|
|
126 |
|
|
|
Sep 08 |
|
By Miscellaneous Expenses A/c |
11 |
|
|
|
|
11 |
|
Sep 08 |
|
By Entertainment A/c |
72 |
|
72 |
|
|
|
|
Sep 09 |
|
By Repairs A/c |
1,567 |
|
|
|
1,567 |
|
|
Sep 10 |
|
By Postage and Stationery A/c |
174 |
174 |
|
|
|
|
|
Sep 10 |
|
By Entertainment A/c |
127 |
|
127 |
|
|
|
|
Sep 10 |
|
By Travelling and Conveyance A/c |
673 |
|
|
673 |
|
|
|
Sep 11 |
|
By Postage and Stationery A/c |
41 |
41 |
|
|
|
|
|
Sep 11 |
|
By Entertainment A/c |
12 |
|
12 |
|
|
|
|
Sep 12 |
|
By Miscellaneous Expenses A/c |
201 |
|
|
|
|
201 |
|
Sep 12 |
|
By Travelling and Conveyance A/c |
51 |
|
|
51 |
|
|
|
Sep 12 |
|
By Postage and Stationery A/c |
483 |
483 |
|
|
|
|
|
Sep 12 |
|
By Repairs A/c |
30 |
|
|
|
30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4,066 |
1,142 |
265 |
850 |
1,597 |
212 |
|
Sept 12 |
|
By Balance c/d |
934 |
|
|
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
934 |
Sep 13 |
|
To Balance b/d |
|
|
|
|
|
|
4,066 |
Sep 13 |
|
To Cash A/c |
|
|
|
|
|
|
Solution PQ 18
Petty Cash Books |
|
|
|||||||||
Receipts |
Date |
Voucher No |
Particulars |
Total Payment Rs. |
Postage and Telegram Rs. |
Stationery Rs. |
Conveyance and Travelling Expenses Rs. |
Carriage Rs. |
Sundries Rs. |
Input CGST |
Input SGST |
|
2018 |
|
|
|
|
|
|
|
|
|
|
15,000 |
Jun 04 |
|
To Cash A/c |
|
|
|
|
|
|
|
|
|
Jun 04 |
|
By Conveyance and Travelling Expenses A/c |
500 |
|
|
500 |
|
|
|
|
|
Jun 04 |
|
By Wages A/c |
1,500 |
|
|
|
|
1,500 |
|
|
|
Jun 05 |
|
By Conveyance and Travelling Expenses A/c |
200 |
|
|
200 |
|
|
|
|
|
Jun 05 |
|
By Stationery A/c |
1,120 |
|
1,000 |
|
|
|
60 |
60 |
|
Jun 06 |
|
By Postage and Telegram A/c |
400 |
400 |
|
|
|
|
|
|
|
Jun 06 |
|
By Postage and Telegram A/c |
1,000 |
1,000 |
|
|
|
|
|
|
|
Jun 06 |
|
By Postage and Telegram A/c |
500 |
500 |
|
|
|
|
|
|
|
Jun 07 |
|
By Repair to typewriter A/c |
400 |
|
|
|
|
400 |
|
|
|
Jun 07 |
|
By Electricity Expenses A/c |
1,700 |
|
|
|
|
1,700 |
|
|
|
Jun 08 |
|
By Carriage A/c (Wages paid to Coolies) |
400 |
|
|
|
400 |
|
|
|
|
Jun 08 |
|
By Conveyance and Travelling Expenses A/c |
500 |
|
|
500 |
|
|
|
|
|
Jun 08 |
|
By Postage and Telegram A/c |
1,000 |
1,000 |
|
|
|
|
|
|
|
Jun 08 |
|
By Locks purchased A/c |
896 |
|
|
|
|
800 |
48 |
48 |
|
Jun 08 |
|
By Stationery A/c |
448 |
|
400 |
|
|
|
24 |
24 |
|
Jun 08 |
|
By Refreshment to Customers A/c |
200 |
|
|
|
|
200 |
|
|
|
|
|
|
10,764 |
2,900 |
1,400 |
1,200 |
400 |
4,600 |
132 |
132 |
|
Jun 10 |
|
By Balance c/d |
4,236 |
|
|
|
|
|
|
|
15,000 |
|
|
|
15,000 |
|
|
|
|
|
|
|
4,236 |
June 11 |
|
To Balance b/d |
|
|
|
|
|
|
|
|
10,740 |
|
|
To Cash A/c |
|
|
|
|
|
|
|
|