EduAdda By Sailesh Goenka

CASH BOOK
Class 11 - Accountancy

1. Which of the following is not a special purpose book? [1]

a) Sales Return Book b) Journal

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c) Journal Proper d) Cash Book
2. On 1st April 2016, the balance of the cash column of the cash book was Rs 10,000. After receiving Rs 2,000 [1]
from Anil, giving a cheque of Rs 3,200 to Sunil and making payment of wages Rs 500, the balance of cash will

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be:

a) Rs 11,500 b) Rs 8,300
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c) Rs 6,300 d) Rs 8,800
3. Cashbook always shows: [1]
ka
ab

a) Credit balance b) None of these

c) Both Debit and Credit balance d) Debit balance

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4. Which is a book of Journal and Ledger? [1]
dd

a) General Journal b) Cash Book

c) Purchase Journal d) Sales Journal

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5. Which of the following is/are an advantage of maintaining petty cash book? [1]

a) Convenient recording b) Saving of time and efforts of chief cashier

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c) All of these d) Effective control over cash disbursements

6. If the debit, as well as credit aspects of a transaction, are recorded in the cash book, it is called ________. [1]

a) opening entry b) compound entry

c) adjustment entry d) contra entry

7. When cheque received from the customer and not deposited into bank same day. Which account should be [1]
debited.

a) None of these b) Cheques in hand A/c

c) Bank A/c d) Customer’s personal A/c

8. Which of the following is entered in the cashbook: [1]

a) Only credit transactions b) Both cash and credit transactions

c) None of these. d) Only cash transactions

9. Cash deposited into bank ₹50,000 will be recorded as: [1]

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 a) debit of bank column with ₹50,000 and also b) debit of cash column with ₹50,000 and
debit of cash column with ₹50.000. credit of bank column with ₹50,000.

c) debit of bank column with ₹50,000 and d) debit of cash column with ₹50,000 also
credit of cash column with ₹50,000. credit of cash column with ₹50,000.
10. Sales account always shows ________ balance. [1]

a) credit b) both debit and credit

c) none of these d) debit

11. Total of discount column on the receipts or debit side of the cash book is posted to credit of discount received [1]
account. Is it correct and why?
12. What does the right side of the Cash Book show? [1]

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13. Cash book is a type of _____ but can be treated as a _____ of account. [1]
14. Give two advantages of sub-division of the journal. [1]
15. Why Cash Book is called a book of original entry? [1]

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16. Write one difference between Cash Account and Cash Book. [1]
17. Name the category of accounts that are not balanced. [1]
18. In which book of original entry, a discount of Rs. 50 offered for an early payment of cash of Rs. 1,050 be [1]
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recorded?
19. Can there be a credit balance in a simple cash book? State with reasons. [1]
20. What is meant by Simple Cash Book? [1]
ka
ab

21. Assertion (A): Petty cash book records repetitive large expenses. [1]
Reason (R): Petty cash book is maintained so that the cash book does. not become bulky due to repetitive
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transactions.
dd

a) Both A and R are true and R is the correct b) Both A and R are true but R is not the
explanation of A. correct explanation of A.
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c) A is true but R is false. d) A is false but R is true.

22. Assertion (A): In large businesses, the journal is sub-divided into special journals. [1]
Reason (R): Special journals prove economical and make a division of labour possible in accounting work.
Ed

a) Both A and R are true and R is the correct b) Both A and R are true but R is not the
explanation of A. correct explanation of A.

c) A is true but R is false. d) A is false but R is true.

23. The amount paid to the petty cashier at the beginning of a period is known as ________ amount. [1]

a) Imprest b) Cash

c) Debit d) None of these

24. If a cash book is prepared then there is no need to prepare the _______ [1]

a) Sales (journal) book b) Journal Proper

c) Purchases (journal) book d) Bank and cash account

25. Salary due for the month of March will appear in ________ side of the cash book. [1]

a) contra b) None of these

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 c) receipt d) payment
26. Which of the following is false regarding the Imprest system [1]
A. Head cashier is given money at the end of the definite period
B. Head cashier reimburses the amount actually spent the petty cashier

a) Both statements are true b) Both the statements are false

c) (A) d) (B)
27. Which of the following is false regarding the cash book: [1]
A. All credit and cash transaction are recorded
B. Opening balance of cash is shown in Dr side of the cash book as ‘To Balance b/d’
C. Only transactions of cash receipt and payments are recorded

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D. This book can not show a credit balance

a) (D) b) (A)

c) (C) d) (B)

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28. Which of the following about cash book is not true? [1]
i. It serves the purpose of both journal as well as the ledger (cash) account.
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ii. It is also called the book of original entry.
iii. When a cash book is maintained, transactions of cash are not recorded in the journal, and no separate account
for cash or bank is required in the ledger.
ka
ab

iv. It records both cash and credit transactions.

a) iii b) iv
en
dd

c) i d) ii

Question No. 29 to 30 are based on the given text. Read the text carefully and answer the questions: [2]
uA

Khandelwal & Sons is a manufacturing firm.

Following information about it is available
Assets Cash in hand ₹ 1,00,000; Cash at bank ₹ 1,10,000; Debtors (Karun ₹ 90,000; Geeta ₹ 50,000); Stock ₹ 3,20,000
Ed

and Machinery ₹ 4,00,000.

Liabilities Creditors: Avinash & Co. ₹ 70,000.
The following transactions took place during the month of January, 2021.

Jan 2 Deposited into bank ₹ 30,000.

Jan 4 Purchased from Raghav goods of the list price of ₹ 70,000 at 10% trade discount.

Jan 5 Returned to Raghav goods worth ₹ 8,000.

Jan 7 Issued a cheque to Raghav in full settlement of their account after deducting cash discount @5%.

Jan
Sold to Dishant goods wort ₹ 80,000.
10

Jan Received cash ₹ 60,000 and cheque ₹ 8,000 from Dishant. The cheque was sent to bank on the same day.
12 Discount allowed ₹ 1,000.

Jan Purchased machinery from Ronak & Co. on credit for ₹ 50,000.

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 14

Jan
Khandelwal withdrew goods for his personal use ₹ 20,000.
16

Jan
Sold to Anuj goods valued ₹ 32,000.
18

Jan
Issued cheque to Ronak & Co. ₹ 50,000
19

Jan
Returned by Anuj goods worth ₹ 4,000.
20

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Jan
Purchased goods from Gaurav for ₹ 80,000. Trade discount 10%
21

Jan
Accepted a bill drawn by Gaurav for ₹ 72,000 at 1 month.

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22

Jan
Received from Anuj ₹ 20,000. Discount allowed ₹ 100.
27
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Jan
Goods purchased for cash ₹ 60,000.
27 ka
ab

Jan
Withdrew from bank ₹ 40,000.
28
en
Jan
dd

Paid salaries by cheque ₹ 10,000.

29

Jan
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Paid rent ₹ 5,600.

30

Jan
Received commission in cash ₹ 3,200.
Ed

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29. What amount is finally paid to Raghav on 7th January?

a) ₹ 62,000 b) ₹ 55,000

c) ₹ 52,250 d) ₹ 63,000
30. Which of the following entry represents contra entry?

a) Amount withdrawn from bank on 28th b) Purchases from Raghav on 4th January
January

c) None of these d) Goods sold to Anuj on 18th January.

31. From the following information, write up a Simple Petty Cash Book for the 1st week of April 2019: [3]

Date Particulars ₹

2019

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 April 1 Received from Chief Cashier for Petty Cash ... 4,000

April 2 Bought postage stamps ... 200

April 4 Paid bus fare ... 120

April 5 Purchased stationery for office use ... 1,000

April 6 Paid for milk and sugar for office tea ... 600

April 7 Paid to window cleaner 80

32. Received a cheque from Maruti for ₹ 1,10,580 after deduction of 3% cash discount. The cheque was sent for [3]
collection and was dishonoured by the bank. How will you record the dishonour of cheque? Which values are
not followed in this case?

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33. What is contra entry? How can you deal this entry while preparing double column cash book? [3]
34. Enter the following transaction in the Simple cash book for December 2017: [3]

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01 Cash in hand 7,750

06 Paid to Sonu 45
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08 Purchased goods 600

15 Received cash from Parkash 960

ka
ab

20 Cash sales 500

25 Paid to S.Kumar 1,200

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30 Paid rent 600
dd

35. Enter the following transactions in a Simple Cash Book of Reema, Delhi: [3]

2019 ₹
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Jan. 1 Started business with cash 1,00,000

Opened a bank account and

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Jan. 2 50,000
deposited

Purchased goods for cash for ₹

Jan. 3 20,000 plus CGST and SGST @
6% each from

Kalra Electricals, Delhi

Sold goods of ₹ 5,000 plus IGST @

Jan. 3 12% to Ram of Chandigarh on
credit

Jan. 5 Received from Ram 3,000

Paid Rent of ₹ 4,000 plus CGST

Jan. 7
and SGST @ 6% each

Jan. 8 Sold Goods for cash ₹ 10,000 plus

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 CGST and SGST @ 6% each

Jan. 10 Withdrew cash from bank 7,000

Purchased Furniture in cash ₹

Jan. 27 15,000 plus CGST and SGST @
6% each from a trader of Delhi

Jan. 31 Paid Salaries 5,000

36. Explain the imprest system of petty cash book? [3]

37. Prepare Single Column Cash Book for the month of April 2019, from the following transactions of Amitabh of [3]
Chennai:

2019 ₹

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April 1 Cash in Hand 25,000

Cash Sales, including CGST and

April 2 2,46,400

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SGST @ 6% each

April 3 Deposited Cash into Bank 2,00,000

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Paid Cheque to a Creditor ₹ 49,900
April 3 after deducting Cash Discount of ₹
ka 3,100
ab

April 4 Wages Paid in Cash 22,500

Cash Sales of ₹ 1,80,000 plus

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CGST and SGST @ 6% each. Out
dd

April 4
of which ₹ 2,00,000 was deposited
in Bank on April 7
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Paid Cash ₹ 4,500 plus CGST and

SGST @ 6% each to Transport
April 9
Corporation of India (TCI) against
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their Bill No. 265

Paid Cash for Repairs ₹ 2,000 plus

April 20
CGST and SGST @ 6% each.

Purchased Goods on Credit from U

April 21
& Co. ₹ 15,000 plus IGST @ 12%.

Paid Cash to Sharp, a creditor, after

April 28 9,500
deducting discount ₹ 500

April 29 Paid Electricity Bill in Cash 9,000

Cash Collected from Mahesh

April 30 (Debtor) ₹ 45,000 after allowing
discount of ₹ 2,500.

38. What is Contra Entry? How will you recognize it from among other entries in Cash Book? [3]

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39. Enter the following transactions in a simple cash book for December 2016: [3]

01 Cash in hand 12,000

05 Cash received from Bhanu 4,000

07 Rent Paid 2,000

10 Purchased goods Murari for cash 6,000

15 Sold goods for cash 9,000

18 Purchase stationery 300

22 Cash paid to Rahul on account 2,000

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28 Paid salary 1,000

30 Paid rent 500

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40. State True or False: [3]
(i) A contra entry appears on both sides of the Cash Book. [1]
(ii)
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Contra entries in the double-column Cash Book are not posted into the ledger. [1]
(iii) A contra entry is one that does not require posting to the ledger. [1]
41. Fill in the blanks: [3]
(i) Cash transactions are recorded in the ________. [1]
ka
ab

(ii) The word C against an entry in the Cash Book signifies that this entry is not to be ________ to the [1]
ledger.
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(iii) When a cheque deposited into bank is dishonoured, it is recorded on ________ side of Cash Book in [1]
dd

________ column.
42. Record the following transactions in a Two Column Cash Book of Shri Sat Narain: [4]
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2016 ₹

Jan.1 Cash in hand 12,100

Ed

Bank balance 8,000

5 Received a cheque form Mohan & Co. 4,000

Discount allowed 200

7 Cash received from the sale of shares 12,000

8 Cash received from the sale of shares Received cash ₹ 900 and cheque for ₹ 700 for cash sales

10 Paid into bank, including cheques received on 5th and 8th January 10,000

12 Paid for repairs of the typewriter 200

14 Drew a cheque for office use ₹ 2,000 and for personal use ₹ 1,500

15 Paid to Chanderpal by cheque 600

Discount received 50

16 Gave a cheque to Surender for a cash purchase of furniture for office 5,000

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 20 Received a cheque from Naresh & Co. for commission 1,800

20 Rent paid by cheque on the personal account of Sat Narain 800

22 Issued a cheque for petty cash 100

Instructed the Bank to issue a Bank Draft for ₹ 6,000 in favour of Amrit Lal. The bank charged
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₹ 20 for issuing the draft.

Received a Bank Draft for ₹ 3,900 from Raghubir in full settlement of ₹ 4,000 due from him.
29
Discount claimed by him was disallowed.

30 Bank collected interest on securities. 250

43. Enter the following transactions of M/S Rama Prasad in Cash Book: [4]

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Date Particulars Amount (Rs)

Dec. 01 Cash-in-hand 4,000

Bank Overdraft 1,000

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Dec. 03 Received a cheque from Ramlal on account Rs 290 and allowed him discount Rs 40
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Dec. 07 Ranlal's cheque deposited in Bank

Dec. 10 Withdrew from bank for office use 800

Dec. 12 Paid bill payable by cheque 600

ka
ab

Dec. 15 Cheque received from Chandulal of Rs 400 and allowed him discount Rs 100
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Dec. 20 Issued a cheque for petty cash 100
dd

44. Record the following transactions in double column cash book and balance it. [4]

Date Amount
Particulars
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2017 (₹)

Aug. 01 Cash balance 15,000

Bank balance 10,000

Ed

Aug. 03 Paid insurance premium by cheque 4,200

Aug. 08 Cash sales 22,000

Cash discount 750

Aug. 09 Payment for cash purchases 21,000

Cash discount 700

Aug. 09 Cash deposited in bank 15,000

Aug. 10 Telephone bill paid by cheque 2,300

Aug. 14 Withdrawn from bank for personal use 6,000

Aug. 16 Withdrawn from bank office use 14,500

Aug. 20 Received cheque from John in full and final settlement and deposited the same in the 10,700

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 bank

Aug. 23 Received cash from Michael 6,850

Discount allowed 150

Aug. 24 Stationery purchased for cash 1,800

Aug. 25 Cartage paid in cash 350

Aug. 25 Cheque received from Kumar 4,500

Aug. 28 Cheque received from Kumar deposited in Bank 4,500

Aug. 31 Cheque deposited on Aug. 28 dishonoured and returned by the bank

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Aug. 31 Rent paid by cheque 4,000

Aug. 31 Paid wages to the watchman in cash 3,000

Aug. 31 Paid cash for postage 220

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45. Enter the following transactions in the petty cash book of Sh. Prem Sagar with appropriate analysis columns. [4]
Balance it on 15th May 2016 and show the amount which should be received from the cashier to make up the
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amount of the imprest ₹ 5,000.

2016 ₹

Received from cashier ₹ 4,720, the amount required to make up the amount of the imprest
ka
ab

May 1 5,000
viz.,

Purchased stamps 400

en
dd

Paid for carriage 300

May 3 Paid for office cleaning 200

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Paid for wages 250

Paid railway fare 350

Ed

Paid bus fare 400

May 8 Paid for wages 240

Tea to office staff 220

May
Paid reward to servants 150
10

Bought shorthand notebooks for office 580

Paid wages to casual labour 400

May
Purchased Pens and Pencils 520
12

Paid for envelopes 250

May
Paid for repairs to the typewriter 200
15

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46. Prepare petty cash book from the following transactions. The imprest amount is ₹ 2,000. [4]

2017 January ₹

01 Paid cartage 50

02 STD charges 40

02 Bus fare 20

03 Postage 30

04 Refreshment for employees 80

06 Courier charges 30

08 Refreshment of customer 50

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10 Cartage 35

15 Taxi fare to manager 70

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18 Stationery 65

20 Bus fare 10
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22 Fax charges 30

25 ka Telegrams charges 35
ab

27 Postage stamps 200

29 Repair on furniture 105

en
dd

30 Laundry expenses 115

31 Miscellaneous expenses 100

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47. From the following transactions, prepare Cash Book with Cash and Bank Columns: [4]

2017

Jan.
Ed

Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000

1

3 Issued a cheque of ₹ 4,800 to Mr Black and earned a discount of ₹ 200

4 Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹200

5 Given as charity ₹ 100

7 Issued a cheque of ₹ 500 to the petty cashier.

Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque
15
after deducting 5% cash discount.

16 Deposited the above cheque into Bank.

17 Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount.

18 Bought postage stamps ₹200.

20 Paid ₹ 4,000 by cheque for furniture purchased.

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 22 Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹.

24 Collected from Anil ₹ 5,000 in cash and deposited into bank the next day.

24 Cash purchases of stationery ₹ 200

X settled his account of ₹ 7,000 by cheque of ₹ 6,850 Cheque was deposited into the bank on 28 th
25
January.

27 Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 2 % cash discount.
1

29 Cash sales for ₹ 10,000, received cheque.

30 Interest charged by bank ₹ 1,500.

48. How will you make posting into ledger from a Simple Cash Book? [4]

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49. Enter the following transactions in a single Column Cash Book of M/s Suchitra Sen & Co.: [4]

2017 ₹

March 1 Cash in hand 1,20,000

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2 Bought machinery for ₹ 60,000 and paid carriage
Go y S 2,000

4 Bought goods for ₹ 25,000 and paid carriage 1,000

5 Bought goods from Ravi Das 15,000

6 Cash received from the sale of Motorbike 5,000

ka
ab

8 Sold goods for cashless 5% cash discount 20,000

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10 Sold goods 40,000
dd

12 Paid to Ravi Das on account 10,000

15 Bought goods from Suresh for cashless 4% cash discount 30,000

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20 Paid to Ravi Das 4,500

Discount received 500

Ed

25 Cash collected from Ashok (Debtor) 10,000

28 Purchased postal stamps 500

28 Salary paid to an accountant 15,000

50. Explain how the following transactions would be recorded in a Cash Book with Cash and Bank Columns. [4]
i. Deposit of Cash into Bank.
ii. Withdrawal of money from the Bank for office use.
iii. Deposit of cheques (received from others) into Bank.
iv. Dishonour of cheques deposited into Bank.
51. Explain the need for drawing up the special purpose books. [4]
Question No. 52 to 55 are based on the given text. Read the text carefully and answer the questions: [4]
Raj is the accountant at KYA Ltd. He has to prepare the cash book for the month of August, 2020. Following detail is
available regarding the transactions for the month

Aug Cash in hand ₹ 1,200; overdraft at bank ₹ 15,000.

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1

Aug
Further capital introduced ₹ 20,000 out of which ₹ 16,000 deposited in the bank.
3

Aug Purchased goods from Vrijesh Traders amounting to ₹ 3,000 and they allowed trade discount ₹ 200. The
4 amount was paid by cheque.

Aug
Goods purchased for cash ₹ 4,000.
4

Aug
Sold goods to Varun on credit ₹ 5,000.
5

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Aug Received cheque from Siddhartha ₹ 2,450
6 Allowed him discount ₹ 50.

Aug
Cheque received from Siddhartha deposited into bank.

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10

Aug
Settled the account of Superstar Printers ₹ 750 by paying cash ₹ 680.
11
Go y S
Aug
Cash received from Varun ₹ 4,750 in full settlement of his account of ₹ 5,000.
12 ka
ab

Aug An amount of ₹ 1,000 due from the Kartik brothers written-off as bad debts in the previous year, now
16 recovered.
en
Aug
dd

Received from Kunal on behalf of Karan ₹ 200.

17

Aug
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Received a cheque for ₹ 800 from Adarsh, which was endorsed to Parth on 24th August.
19

Aug
Sale of old furniture, payment received in cash for ₹ 720.
Ed

20

Aug
Cashed a cheque for ₹ 3,000.
25

Aug
Drew from bank for household expenses ₹ 1,000 and for income tax ₹ 500.
25

Aug
Amit who owed ₹ 400 became bankrupt and paid 60 paise in a rupee.
28

Aug
Received repayment of a loan ₹ 3,000 and deposited out of it ₹ 2,500 into the bank.
28

Aug
Interest debited by bank ₹ 375.
30

Aug Deposited with the bank the entire balance after retaining ₹ 2,000 at office.
30

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52. Which of the following cash book will Raj prepare?

a) Single Column Cash Book b) All of these

c) Petty Cash Book d) Double Column Casti Book

53. How will goods sold on credit to Varun on 5th August be recorded in the cash book?

a) None of these b) ₹5,000 will be recorded on the debit side of

the cash book.

c) it won't be recorded in the cash book. d) ₹5,000 will be recorded on the credit side of
the cash book.

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54. How will cheque received from Siddhartha on 6th August be recorded in cash book?

a) 2,450 will be recorded on the debit side of b) None of these

the cash book.

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c) ₹2,450 will be recorded on the credit side of d) It won't be recorded in the cash book.
the cash book. Go y S
55. How will drawing for household expenses of ₹1,000 on 25th August be recorded?

a) Household expenses will be credited and b) Drawings account will be debited and cash
cash book will be debitedka book will be credited
ab

c) Household oxpenses will be debited and d) Drawings account will be credited and cash
cash book will be credited book will be debited
en
56. Enter the following transactions in the Cash Book with Cash and Bank columns. Also, pass Journal entries [6]
dd

where necessary:

2016 ₹
uA

April 1 Cash-in-Hand 6,200

Bank Overdraft 18,500

Ed

April 2 Received a cheque from Hari and paid it into bank on the same day 1,300

April 3 Received a cheque from Vinod 3,300

April 5 Cheque received from Vinod deposited into bank

April 5 Purchased goods and paid by cheque 20,000

Freight paid (in cash) 250

April 6 Sold goods for cash 12,220

April 8 Sold goods for cash 16,000

April 9 Sale proceeds of April 8 deposited into Bank

April 11 Withdrew cash for private use 1,000

April 12 Withdrew by cheque for private use 5,000

April 14 Goods purchased from Suresh on Credit 2,500

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 April 16 Paid to Suresh by Cheque 2,500

April 17 Received a cheque from Ajay (Not banked) 3,700

April 20 Cheque received from Ajay endorsed to Vijay

April 22 Received Cheque from Mahesh and deposited it into Bank 2,700

April 24 Received Cash ₹ 1,000 and Cheque ₹ 1,200 for cash sales

April 25 Paid into Bank 10,000

April 26 Received a Cheque from Prem and sent it to the bank immediately 4,150

April 28 Bank notifies that Prem's Cheque has been dishonoured, Bank Charged ₹ 20 on this Cheque

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April 28 Kishore deposited directly in our Bank account 3,000

April 30 Bank has charged ₹ 60 for Bank Charges and interest on overdraft 720

57. Enter the following transactions in a Cash Book with Cash and Bank Columns. Also, pass the necessary entries [6]

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in the Journal.

2016 ₹
Go y S
June 1 Bank overdraft 12,000

Cash in hand 2,300

June 5 Purchased goods for ₹ 40,000; Trade Discount 15 %; IGSt 12 % Payment made by cheque.
ka
ab

June 6 Sold goods for ₹ 30,000; Trade Discount 10 %; IGST 12 %; Payment received by cheque.
en
June 7 Cheque received from S. Nair 4,000
dd

Discount allowed 200

June 9 Cheque received from S. Nair deposited in the bank

uA

June 12 Cheque paid to Radha 2,500

and discount received 50

Ed

June 15 S. Nair's cheque dishonoured

June 20 Money is withdrawn from bank for office use 3,400

June 23 Fees of children paid by cheque 75

June 25 Cheque received from Hira and endorsed it to Sunita on 27th Jan. 4,500

June 27 Bank charges 20

June 30 Paid into Bank the entire balance after retaining ₹ 700 at the office.

58. Prepare a Cash Book with Cash and Bank columns from the following information for the month of December [6]
2011 in the Books of O'Neil:
2016 Dec. 1 Cash in Hand ₹ 2,780; Bank Overdraft ₹ 3,125.
2016 Dec. 2 Cheque worth ₹ 400 issued to the petty cashier.
2016 Dec. 5 ₹ 350 was paid to Hari & Sons for the supply of stationery on this day.
2016 Dec. 7 Received a cheque worth ₹ 600 from Pramod against the sale of goods.

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 2016 Dec. 10 Received ₹ 1,200 for sale of goods.
2016 Dec. 11 The cheque which was received from Pramod on 7th December was endorsed in favour of Morgan
together with ₹ 1,400 in cash.
2016 Dec.15 Received ₹ 950 from Sheila.
2016 Dec. 23 Murari Lal paid ₹ 2,000 in cash and ₹ 3,000 in cheque after receiving a discount of ₹ 200 for
goods sold to him in November. The cheque was immediately deposited into the Bank.
2016 Dec. 26 Bought goods worth ₹ 1,700 from Rustom and paid by cheque after receiving a discount of ₹ 170.
2016 Dec.30 Interest on overdraft ₹ 50 was charged by the Bank.
2016 Dec. 30 Cash in excess of ₹ 1,000 was deposited into the Bank.
59. Prepare single column cash book for the month of April 2013 of Lalit, a trader from the following particulars [6]

Amount

esh
2013
(Rs)

Apr 1 Cash in hand 75,000

Apr 2 Cash sales 7,80,000

ail
Apr 3 Deposited cash into bank
Go y S 6,00,000

Apr 3 Paid cheque to creditors of % 1,49,700 after deducting cash discount of 9.300

Apr 4 Wages paid in cash 67,500

Apr 9 Cash sales of Rs 5,40,000 of which Rs 4,50,000 was banked on 7th April
ka
ab

Apr 15 Paid cash to transport corporation of India Rs 13,500 against their bill number 265
en
Apr 17 Paid to cleaner in cash 10,800
dd

Apr 19 Cash sales 3,42,000

Apr 20 Deposited cash into bank 2,25,000

uA

Apr 20 Paid cash for window cleaning 5,400

Apr 21 Purchased goods on credit 45,000

Ed

Apr 25 Paid cash for rates 1,08,000

Apr 26 Cash sales 5,76,000

Apr 28 Paid cash to Dharma, a creditor after deducting discount ? 1,500 28,500

Apr 29 Paid electricity bill in cash 27,000

Apr 30 Cash collected from Karun (debtor) Rs 1,35,000 after allowing discount of Rs 7,500

60. From the following transactions in a Cash Book with Cash and Bank Columns: [6]

2017

March
Cash in hand ₹ 15,000; Bank ₹ 8,000.
1

2 Sold goods to X on credit for ₹10,000.

5 Sold goods for ₹ 20,000; received cheque from them, discount allowed 2 . 1

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 Cheque was deposited into bank on 7th March.

Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days
10
₹ 20,000.

12 Payment made to Suresh; half in Cash and half by cheque.

Received a Bank Draft for ₹ 6,820 from Siya Ram in full settlement of ₹ 7,000 due from him. Sent the
14
draft to the Bank.

16 Settled Pawan's account of ₹ 5,000 at a discount of 5%.

Goods worth ₹ 8,000 were purchased from Sunil on 5th March. Its payment was made today by
17
cheque after deducting 5% cash discount.

esh
Withdrawn from Bank ₹ 20,000 and Furniture was purchased for ₹ 15,000; the balance taken by the
18
proprietor.

Received a cheque from Ravi for ₹ 2,850 in a settlement after deducting 5% Endorsed the cheque to
20

ail
Gopal on 22nd March.

Placed an order with Jai Traders for goods of the value of ₹ 10,000 and sent a cheque of ₹ 8,000 with
22
Go y S
the order.

23 Purchased furniture by cheque of ₹ 6,000.

24 Cash sales ₹ 15,000; half of which deposited into bank.

ka
ab

25 X settled his account by payment of ₹ 10,150; ₹ 150 being the interest charged.
en
27 Paid rent to Landlord Rakesh by cheque ₹ 2,000.
dd

28 Cashed a cheque for ₹ 10,000 and paid salaries in cash ₹ 8,000.

31 Deposited into bank, balance of cash in excess of ₹ 5,000.

uA

61. Enter the following transactions in two-column cash book and find out the cash and bank balance: [6]

2017 ₹
Ed

Jan. 1 Started business with cash 20,000

Jan. 2 Opened a current account with the S.B.I. 8,000

Jan. 3 Bought goods by cheque 150

Jan. 4 Received cheque from Ram 200

Jan. 5 Sold goods for cash 40

Paid into bank:

Jan. 7 (i) Cash ₹ 30 230
(ii) Cheque ₹ 200

Jan. 8 Paid Shyam by cheque 345

Jan. 8 Paid carriage by cheque 180

Jan. 10 Drew cash from bank for office use 200

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 Jan. 30 Paid wages by cheque 60

62. From the following cash and bank transactions of Gupta Stationery House, Delhi (Proprietor Pramod), prepare [6]
Double Column Cash Book for the month:

2019 ₹

April 1 Cash in Hand 88,000

Cash at Bank 1,10,000

Purchased goods for ₹ 14,000 plus

April 3 IGST @ 12% from Amar, Jammu
and paid by cheque

esh
Cash purchases of ₹ 16,000 less
April 9 trade discount,5% plus CGST and
SGST @ 6% each

ail
April 10 Purchased postage stamps 1,000

Cash sales deposited into the bank

April 12
Go y S (including CGST and SGST ₹ 1,12,000
6,000 each)

April 14 ka Drew cash for personal use 8,200

ab

Received from Naresh, a debtor,

cash ₹ 6,000 and cheque ₹ 10,000
April 15
en
both deposited into bank, allowed ₹
dd

1,000 as cash discount

Withdrew from the bank for office

April 15 16,000
uA

use

April 16 Paid wages 6,000

Ed

Paid Rent ₹ 10,000 plus CGST and

SGST ₹ 600 each

April 19 Paid advance to Pawan by cheque 50,000

Received a cheque from Subhash

against sale of goods; sale value ₹
April 23
16,000, CGST and SGST charged
extra @ 6% each

Paid to Amar cash ₹ 6,000 and ₹

April 25 10,000 by a cheque, he allowed
cash discount ₹ 720

Manish, a customer, deposited into

April 26 12,000
bank

April 29 Withdrew from bank for personal 4,000

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 use

Bank charged commission ₹ 2,000

April 30
plus CGST and SGST @ 6% each

Withdrew from bank for paying

April 30 10,000
income tax

63. Enter the following transactions in a Cash Book with Cash and Bank Columns: [6]

2016 ₹

June
Commenced business with cash 1,00,000
1

esh
June
Opened a current account in Central Bank and deposited 80,000
2

June
Further capital introduced ₹ 50,000, out of which ₹ 40,000 deposited into the Bank.

ail
3

June Goods purchased for ₹ 60,000 plus CGST and SGST @ 6 % each and issued a cheque for the
3 same.
Go y S
June Sold goods for ₹ 40,000 plus CGST and SGST @ 6 % each. Cheque received which was
4 immediately deposited into bank.
ka
ab

June
Sold goods to Ram on credit plus CGST and SGST @ 6% each 15,000
8
en
June
dd

Received cheque from Ram in full settlement of his Account 16,500

10

June
uA

Cheque received on 10 th June deposited into bank.

12

June
Paid rent by Cheque plus CGST and SGST @ 6 % each. 4,000
Ed

15

June
Paid Commission by Cheque including CGST and SGST @ 6% each. 11,200
16

June
Drew cheque for personal use 2,000
18

June
Withdrew from the bank for office use 10,000
25

June
Received a cheque from X and endorsed it to Y on 20th June 6,000
25

June
Paid salary 8,000
30

64. Prepare Two-column Cash Book of Tarun, Kanpur from the following transactions: [6]

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2019

April
Cash in Hand ₹ 1,200; Overdraft at bank ₹ 15,000.
1

April
Capital introduced ₹ 20,000 out of which ₹ 16,000 is by cheque and is deposited in the bank.
3

April Purchased goods from Shyam Traders, Lucknow for ₹ 3,000 plus CGST and SGST @ 6 % each and
4 they allowed a trade discount ₹ 200. The amount was paid by cheque.

April
Goods purchased for cash ₹ 4,000 plus CGST and SGST @ 6 % each.
4

esh
April
Sold goods to Mohan on credit ₹ 5,000 plus CGST and SGST @ 6 % each.
5

April
Received cheque from Rakesh ₹ 2,450 after allowing him a discount of ₹ 50.

ail
6

April
Cheque received from Rakesh deposited into the bank.
10
Go y S
April
Settled the account of Tej Printers ₹ 750 by paying cash ₹ 680.
11 ka
ab

April
Cash received from Mohan ₹ 4,750 in full settlement of his account of ₹ 5,000.
12
en
April
dd

Received ₹ 1,000 from Param, whose account of ₹ 2,000 was written off as bad debts earlier.
16

April
uA

Received from Murli on behalf of Manohar ₹ 200.

17

April
Received a cheque for ₹ 800 from Mukesh, which was endorsed to Nitin.
Ed

19

April
Sold old furniture for ₹ 700 plus CGST and SGST @ 6% each, the payment received in cash.
20

April
Withdrawn from bank ₹ 3,000.
25

April
Drew from bank for household expenses ₹ 1,000 and for income tax ₹ 500.
25

April
Surendra who owed ₹ 400 became bankrupt and paid 60 paise in a rupee.
28

April
Received repayment of a loan advanced to Ram ₹ 3,000 and deposited out of it ₹ 2,500 into the bank.
28

April Interest debited by bank ₹ 375.

30

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 April
Deposited with bank the balance after retaining ₹ 2,000 at the office.
30

65. Prepare Cash Book from the following transactions of Advance Technology, Mumbai for April 2019 and post [6]
them in the Ledger Accounts:

Date Particulars ₹

2019

April
Cash in Hand 14,000
1

Bank Overdraft 13,200

esh
April
Wages paid 1,400
4

April
Cash sales plus CGST and SGST @ 6% each 17,000

ail
5

April Purchased goods from Rahul, Kolkata for ₹ 12,250 plus 16 ST @ 12%, paid by cheque in full
13,500
Go y S
7 settlement on 8th April

April
Purchased furniture for cash plus CGST and SGST @ 6% each 10,000
9
ka
ab

April
Cash paid to Rohit, discount received ₹ 100 5,000
10
en
dd

April
Cheque issued to Rahul was dishonoured
11
uA

April
Cash sales plus CGST and SGST @ 6 % each 4,500
13

April
Bank charged interest on overdraft 500
Ed

16

April
Deposited into Bank 7,000
18

April
Paid telephone bill by cheque including CGST and SGST @ 6 % each 672
20

April Sold goods for ₹ 23,500 plus CGST and SGST @ 6 % each to Vikas and received cheque in
25 full settlement (Deposited same day), allowed him to discount ₹ 500

April
Paid rent plus CGST and SGST @ 6% each 800
27

April
Drew cash for personal use 1,000
29

April Paid salary 2,000

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 30

April
Interest ed by bank 2,500
30

66. From the following transactions in the Petty Cash Book with appropriate analysis Columns: [6]

2017 ₹

Feb. Received from cashier ₹ 9,250, the amount required to make up the amount of the imprest
10,000
1 viz.,

3 Chowkidar's Wages 500

Pencils, Pens etc. 250

esh
5 Bus fare to workmen sent to customer's premises 600

7 Paid for wages 200

10 Postage 800

ail
12 Three of Wheeler's charges for manager's trip to the city
Go y S 100

12 Wages to the casual labourer 850

14 Repair of furniture 300

14 Repair of scooter 400

ka
ab

18 Taxi fare to assistant manager 750

en
20 Refreshment to Customers 450
dd

22 Paid for cartage 1,500

25 Locks purchased 1,200

uA

25 Conveyance 250

26 Paid for writing pads and registers 900

Ed

28 Courier Charges 550

Hint: Repair to Scooter (Conveyance Expenses)

67. From the following prepared Single Column Cash Book of Suresh, Chennai and post them into ledger accounts. [6]

2018 Rs.

April 1 Cash in Hand 6,400

April 3 Received Cash from Anupama 1,00,000

April 4 Paid into Bank 80,000

Received from Bhumika as

April 5 commission Rs.6,000 plus
CGST and SGST @ 6% each

April 6 Paid Wages 30,000

April 7 Withdrawn from Bank for expenses 30,000

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 April 8 Purchased goods from Ashok on
credit of Rs.10,000 plus
CGST and SGST @ 6% each

Cash sales of Rs.10,000 charged

April 9
CGST and SGST @ 6% each

April 11 Drew Cash for domestic purposes 10,000

Purchased furniture for Rs.4,000

April 12
plus CGST and SGST @ 6% each

April 13 Paid to Ruma 1,200

esh
Paid to Ganguly Brothers for office
April 14 fan Rs.1,500 plus
CGST and SGST @ 6% each

ail
Paid own life insurance premium
April 15 800
Go y S from office cash

Purchased stationery Rs.1,000 plus

April 16
CGST and SGST @ 6% each

April 17 ka Paid office expenses 500

ab

April 18 Remitted to Raman 900

April 19 Paid electricity charges 100

en
dd

Received interest from Gupta &

April 20 500
Co.
uA

Deposited all cash into bank in

April 30 2,000
excess of

68. From the following transactions, in a Cash Book with Cash and Bank Columns: [6]
Ed

2017 ₹

March 1 Commenced business with 1,00,000 of which 20,000 were borrowed from Mr. Ratan

2 Opened current account with Punjab National Bank 75,000

4 Bought goods by cheque 60,000

5 Purchased a typewriter for ₹ 4,000 and spent ₹ 500 on its repairs

8 Paid petty cash expenses 200

10 Transferred from Current account to Fixed Deposit Account in the Bank 5,000

12 Sold goods for Cash ₹ 25,000 and Cheque ₹ 15,000

13 Deposited the above cheque into bank

15 Purchased goods from Ram Singh on Credit 25,000

18 Settled Ram Singh's Account by cheque 24,750

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 20 Sent a cheque in payment of the fees of the Proprietor's son 500

25 Cash sales received a cheque 4,000

28 Deposited the above cheque into the bank, collection charges 25

31 Repaid the loan taken from Mr. Ratan including interest @ 18% p.a.

69. Enter the following in Shri Shateen’s cash book and show the balance [6]

2013

Mar 1 Balance of cash in hand Rs. 1,500

Mar 8 Purchases goods for cash from X for Rs. 3,20

Mar 15 Sold good for Rs. 4,80 to Y

esh
Mar 20 Received commission Rs. 65

Mar 20 Paid commission Rs. 55

ail
Mar 28 Paid to Ashish on account Rs. 7,15

Mar 31 Paid salary to the office clerks 100 and office rent Rs. 60
Go y S
70. Enter the following transactions in a Two Column Cash Book: [6]
2017 March 1: Opening balance: Cash ₹12,000 and Bank ₹ 36,000.
2017 March 2: Cashed a cheque for ₹ 15,000 and paid salaries for the month of February in Cash ₹ 12,500
ka
ab

2017 March 4: Direct deposit by Mr. Sunil Seth in our bank account ₹ 3,000. Discount allowed ₹ 100.
2017 March 10: Received from an outstation customer a cheque of ₹ 9,500. Cheque was deposited into the bank
en
on 12th March. The bank debited ₹20 as collection charges.
dd

2017 March 11: Gobind settled his account of ₹6,000 by cheque of ₹ 5,900. Cheque was deposited into the bank
on 15th March.
uA

2017 March 16: Settled Ravi's Account of ₹ 8,200 after deducting ₹ 200 as discount, by giving a cheque for ₹
6,000 and the balance in cash.
2017 March 17: Withdrawn from Bank ₹ 15,000 and an Office Equipment (Typewriter) was purchased for
Ed

₹12, 000 and the balance taken by the owner.

2017 March 18: Sold goods to Sanjay on Credit ₹ 8,000.
2017 March 19: Sanjay returned goods worth ₹ 500 and settled his account by a cheque.
2017 March 22: Bank notifies that Sanjay's cheque has been dishonoured and bank debited ₹20 towards its
charges for this cheque.
2017 March 24: Issued a cheque of ₹ 3,000 to Ashok as advance against our order of furniture worth ₹5, 000.
2017 March 25: Received the amount of returned cheque and bank charges in cash from Sanjay.
2017 March 26: Goods worth ₹ 12,000 were purchased from Shyam Sunder on 15th instant. Its payment was
made today by cheque after deducting 5 % cash discount.
2017 March 28: Paid to Manohar ₹ 8,000 by cheque.
2017 March 29: Cash sale to date ₹ 80,000 of which ₹ 60,000 banked.
2017 March 30: Bank collects interest on securities ₹ 300.
2017 March 31: Deposited into bank cash retaining ₹ 10,000.
71. Prepare Simple Cash Book from the following transactions of Simarn, Delhi- [8]

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 2018 Rs. 2018 Rs.

Ms. Simran Commenced business Paid for miscellaneous

1/3 65,000 17/3 450
with cash expenses

Bought goods for cash, CGST Received cash from Mr.

3/3 6,850 19/3 4,850
and SGST Paid @ 6% each Trilok Chand

Purchased goods, CGST and

4/3 Paid cash to Mr. Mohan 950 22/3 2,500
SGST paid @ 6% each

6/3 Deposited in Bank 40,000 22/3 Paid Salary 4,000

Paid for office furniture in cash,

Paid rent, CGST and SGST

esh
6/3 CGST and SGST Paid @ 6% 4,650 25/3 900
paid @ 6% each
each

Sold goods for cash charge CGST

9/3 30,000 28/3 Paid electricity bill 350

ail
and SGST @ 6% each

Paid for advertising, CGST

12/3 Paid wages in cash 1,200 29/3 400
and SGST paid @ 6% each
Go y S
Paid for Stationery, CGST and
13/3 400 31/3 Paid into Bank 25,000
SGST paid @ 6% each ka
ab

Sold goods for cash, charged

15/3 25,000
CGST and SGST @ 6% each
en
dd
uA
Ed

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