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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question 21 Chapter 7 – Unimax Publications of Class 11
21. Enter the following transactions in the cash book with cash and bank columns.
| 2023 | |
| June 1 | Balance of cash in hand ₹5,000. Bank (Cr.) ₹ 10,000. |
| June 3 | Sold goods for cash ₹5,000 |
| June 4 | Purchases goods for cash ₹10,000 |
| June 5 | Collected from Debtors of last year ₹10,000: discount allowed to them ₹ 500. |
| June 7 | Invested further capital of ₹40,000 out of which ₹30,000 was deposited in the bank. |
| June 9 | Furniture Purchases ₹1,000. |
| June 11 | Commission paid ₹ 600 |
| June 12 | Interest paid ₹ 100 |
| June 14 | Drew cheque for petty cash ₹200 |
| June 15 | Drew from the bank for office use ₹ 1,000 |
| June 16 | Drew from the bank for office use ₹ 1,000 |
| June 16 | Electricity charges paid ₹100 |
| June 16 | Drew cheque for private use ₹1,000 |
| June 17 | Collection from Bittu ₹ 10,000; deposited in the bank the next day. |
| June 20 | Stationery purchases from Komal ₹1,000 |
| June 23 | Goods sold ₹ 5,000 |
| June 27 | Paid rent by cheque ₹ 3,000 |
| Dr. | Cash Book | Cr. | |||||||
| Date | Particulars |
L. F. | cash | Bank | Date | Particulars |
L. F. | cash | Bank |
|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2023 | ||||||||
| June 1 | To Balance b/d | 5,000 | June 1 | By Bank A/c | 10,000 | ||||
| June 3 | To Sales A/c | 5,000 | June 4 | By Purchases A/c | 10,000 | ||||
| June 5 | To Debtors A/c | 10,000 | June 7 | By Mannu A/c | 2,600 | ||||
| June 7 | To Capital A/c | 10,000 | 30,000 | June 9 | By Furniture A/c | 1,000 | |||
| June 15 | To Bank A/c | 1,000 | June 11 | By Commission A/c | 600 | ||||
| June 18 | To Cheque in hand A/c | 10,000 | June 12 | By Interest A/c | 100 | ||||
| June 23 | To Sales A/c | 5,000 | June 14 | By Petty cash A/c | 200 | ||||
| June 15 | By Cash A/c | 1,000 | |||||||
| June 16 | By Electricity charges | 100 | |||||||
| June 16 | By Drawing A/c | 1,000 | |||||||
| June 27 | By Rent A/c | 3,000 | |||||||
| June 30 | By balance c/d | 21,600 | 24,800 | ||||||
| 36,000 | 40,000 | 36,000 | 40,000 | ||||||
| July 1 | To Balance b/d | 21,600 | 24,800 | ||||||
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Question 21 Chapter 7 – Unimax Publications of Class 11", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Unimax Accountancy Class 11 - 2023.
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