Question 27 Chapter 7 – Unimax Publications of Class 11

Question 27 Chapter 7 – Unimax Publications of Class 11

27. Record the following transactions in a petty cash book drawn with a suitable column and balance the same:

2023
Jan.1	Paid cashier is given a monthly imprest amount of ₹750
	He spent last month ₹607.50 got the balance from the head cashier to-day
Jan.2	Paid for printing	92.50
Jan.3	Paid for sundry expenses	46.50
Jan.5	Paid for stationery	42.50
Jan.9	Paid coolie charges	25.00
Jan.12	Stamps purchases	45.00
Jan.14	Paid for tanga hire	23.00
Jan.16	Stationery purchases	36.00
Jan.19	Paid for general expenses	52.00
Jan.20	Paid for cartage	37.00
Jan.22	Paid for advertising	57.00
Jan.24	Paid for postage	35
Jan.26	Paid for tanga and coolie hire	46.00
Jan.27	Paid for blotting paper and ink	12.50
Jan.30	Paid for telegram	32.00
Jan.31	Paid for petty repairs	21.00

The solution of Question 27 Chapter 7 – Unimax Publications of Class 11

Dr.	Cash Book
Amount received	Date	Particular	V. N.	Amount Paid	Post age	Tele phone	Coverage	Stationery	Miss Express
142.50	Jan.1	To Balance b/d
607.50	Jan.1	To Cash A/c
	Jan.2	By printing A/c		92.50					92.50
	Jan.3	By Sundry expenses A/c		46.50					46.50
	Jan.5	By Stationery A/c		42.50			42.50
	Jan.9	By Coolie charges A/c		25.00					25.00
	Jan.12	By stamps A/c		45.00	45.00
	Jan.14	By tanga A/c		23.00			23.00
	Jan.16	By Stationery A/c		36.00
	Jan.19	By General expenses A/c		52.00					52.00
	Jan.20	By cartage A/c		37.00					37.00
	Jan.22	By Advertising A/c		57.00					57.00
	Jan.24	By Postage A/c		35.00					105
	Jan.26	By Tanga & Coolie A/c		46.00					21.00
	Jan.27	By Paper & Ink A/c		12.50
	Jan.30	By Telegram A/c		32.00					331.50
	Jan.31	By Petty repair A/c		21.00
				603.50
	Jan.31	By Balance c/d		146.50
750.00				750.00
146.00	Feb.1	To Balance b/d	146.50
603.50	Feb.1	To Cash received A/c