T S GREWAL Solutions for Class 11-commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book
Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.40
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 |
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.41
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 |
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
|
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 |
||
|
|
|
|
|
|
|
|
|
|
||
Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.42
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) |
|
|
|
|
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) |
|
|
|
|
|
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 |
||
|
|
|
|
|
|
|
|
|
|
||
Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.43
|
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 |
||
|
|
|
|
|
|
|
|
|
|
||
|
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 |
||
|
|
|
|
|
|
|
|
|
|
||
Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.44
|
Cash Book |
|
|||||||||
Dr. |
Cr. |
||||||||||
Date |
Particulars |
L.F. |
Cash (Rs.) |
Bank (Rs.) |
Date |
Particulars |
L.F. |
Cash |