Q2

Solution:
Please find below the transactions under cash book:
Cash Book
Dr. Cr.
Dat Particulars L Cash Date Particulars L. Cash
e . Rs. 2018 F Rs.
201 F
8
1st To Capital 80,000 3rd By 50,000
Apr A/c Apri Purchase
il l A/c
5th To Sales A/c 40,000 9th By Bank 30,000
Apr Apri A/c
il l
6th To Mr. 3,600 13th By Hari A/c 2,150
Apr Mohan Apri
il l
21st To Mr. 6,800 17th By 200
Apr Kailash Apri Stationery
il l A/c
18th By Office 3,000
Apri Furniture
l A/c
22nd By 1,008
Apri Advertising
l A/c
25th By Postage 80
Apri Stamp A/c
l
28th By Rent 1,120
Apri A/c
l
 30th By 150
Apri Electricity
l charge A/c
1,30,400 30th Balance c/d 1,30,400
Apri
l

Q3
Solution:
Please find below the transactions under cash book:
Cash Book
Dr. Cr.
L
Particul Cash Bank Particula L Cash Bank
Date . Date
ars Rs. Rs. rs .F Rs. Rs.
2018 F 2018
1st To 7th
By Salary
Marc Balance 12,750 72,400 Marc 25,600
A/c
h b/d h
4th 9th
To Asha By Cash
Marc 1,200 3,200 Marc C 21,900
A/c A/c
h h
9th 16th By
To Bank
Marc C 21,900 Marc Furniture 16,500
A/c
h h A/c
12th 21st By
To Bank
Marc 1,200 Marc Mohua 10,900
Interest
h h A/c
29th 24th By
To Sales
Marc 14,800 Marc Drawing 11,600
A/c
h h A/c
31st 31st
To Cash By Bank
Marc C 21,200 Marc C 21,200
A/c A/c
h h
By
Balance 1,350 39,600
c/d
50,650 98,000 50,650 98,000

Q4
Solution:
Please find below the transactions under cash book:
Cash Book
Dr. Cr.
Date Cash Bank Date Cash Bank
Particulars L.F Particulars L.F
2018 Rs. Rs. 2018 Rs. Rs.
1st By Balance
1st To Balance
800 June b/d 5,700
June b/d
1 (Overdraft)
9th To Cheque- 20th By Bharat
3,250 3,250
June in-Hand A/c June A/c
15th To Pramita 28th By Komal
1,200 1,200
June A/c June A/c
To Balance
30th 30th By Income
c/d 5,850 150
June June Tax A/c
(Overdraft)
30th By balance
800
June c/d
2,000 9,100 2,000 9,100
Working Note:
1. Journal entry for cheque received from Bharat
Cheque-in-Hand A/c Dr.
To Bharat A/c 3,250
(Being received cheque but not deposited) 3,250
2. Journal entry for cheque received from Pramita
Cheque-in-Hand A/c Dr.
To Pramita A/c 1,200
(Being received cheque from Pramita) 1,200
3. Journal entry for cheque endorsed to Komal
Komal A/c Dr.
To Cheque-in-Hand A/c
1,200
(Being received cheque from Pramita endorsed to
1,200
Komal)

Q5
Solution:
Please find below the transactions under cash book:
Petty Cash Book
Amount Cash Amount
Date V.
Received Book Particulars Paid
2018 No.
Rs. Folio Rs.
23rd
3,000 To Cash A/c
May 23
23rd
By Postage A/c 400
May 23
24th
By Wages A/c 500
May 24
 24th By Travelling
600
May 24 Expenses A/c
26th
By Stationery A/c 800
May 26
17th
By Cartage A/c 200
May 27
28th By Travelling
300
May 28 Expenses A/c
28th
By Balance c/d 200
May 28
3,000 3,000
29th
200 To Balance b/d
May 29
29th
2,800 To Cash A/c
May 29

Q6
Solution:
Please find below the transactions under cash book:
Cash Book
Dr. Cr.
Dat Dat
L
e Cash Bank e L Cash Bank
Particulars . Particulars
201 Rs. Rs. 201 .F Rs. Rs.
F
8 8
1st 7th
To Balance 17,50
Jun 5,000 Jun By Das A/c 12,500
b/d 0
e e
 5th To 9th
By Wages
Jun Investment 5,000 Jun 3,000
A/c
e A/c e
6th 21st
50,00
Jun To Cash A/c C Jun By Cash A/c C 5,000
0
e e
20th To 29th
By Office
Jun Mukherjee 6,000 Jun 4,000
Salaries A/c
e A/c e
21st 30th
Jun To Bank A/c C 5,000 Jun By Rent A/c 1,000
e e
30th 30th
By Input
Jun To Sales A/c 8,000 Jun 60
CGST A/c
e e
30th 30th
To Output By Input
Jun 480 Jun 60
CGST A/c SGST A/c
e e
30th 30th
To Output By Bank
Jun 480 Jun C 7,500
SGST A/c A/c
e e
30th 30th
By Balance
Jun To Cash A/c C 7,500 Jun 500 71,340
c/d
e e
15,00 89,96 15,00
89960
0 0 0

Working Note:
Journal entry for discount received
 Das A/c Dr.
To Discount Received A/c 200
(Being received discount) 200

Q7
Solution:
Please find below the transactions under cash book:
Cash Book
Dr. Cr.
Date L. Cash Bank Date L. Cash Bank
Particulars Particulars
2018 F Rs. Rs. 2018 F Rs. Rs.
By
1st To Balance 5,000 3rd
15,000 Purchase 5,780
March b/d 5,000 March
A/c
5th To Cash 3rd By Input
360
March A/c March CGST A/c
7th To Sales 3rd By Input
C 10,000 360
March A/c March SGST A/c
7th To Output 5th By Bank
600 C 5,000
March CGST A/c March A/c
7th To Output 10th By Cash
C 600 C 2,000
March SGST A/c March A/c
10th To Bank 22nd By Chandu
2,000 2,500
March A/c March A/c
To Bill
15th 25th By Chinu
Receivable 19,250 1,000
March March A/c
A/c
 To Cheque
20th 31st By Balance
in Hand 5,000 16,700 33,750
March March c/d
A/c
30th To Ashu
5,000
March A/c
28,200 39,250 28,200 39,250