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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question 5 Chapter 7 – Unimax Publications of Class 11
5. Enter the following transactions in a simple cash book of Reema, Dehli:
| 2023 | ₹ | |
| Jan.1 | Started business with cash | 1,00,000 |
| Jan.2 | Opened a bank account and deposited | 50,000 |
| Jan.3 | Purchases goods for cash for ₹20,000 plus CGST and SGST @6% each from Kalra Electricals, Delhi | |
| Jan.3 | Sold goods of ₹ 5,000 plus IGST @ 12 % to Ram of Chandigarh on credit | |
| Jan.5 | Received from Ram | 3,000 |
| Jan.7 | Paid rent of ₹4,000 plus CGST and SGST @6% each | |
| Jan.8 | Sold goods for cash ₹10,000 plus CGST and SGST @6% each | |
| Jan.10 | Withdrew cash from the bank | 7,000 |
| Jan.27 | Purchased furniture in cash ₹15,000 plus CGST and SGST @ 6% each from a trader of Delhi | |
| Jan.31 | Paid Salaries | 5,000 |
| Dr. | Cash Book |
Cr. | |||||
| Date | Particulars |
L. F. | cash | Date | Particulars |
L. F. | cash |
|---|---|---|---|---|---|---|---|
| 2023 | 2023 | ||||||
| Jan.1 | To Capital A/c | 1,00,000 | Jan.2 | By bank A/c | 50,000 | ||
| Jan.5 | To Ram A/c | 3,000 | Jan.3 | By purchases A/c | 20,000 | ||
| Jan.8 | To Sales A/c | 10,000 | Jan.3 | By Input CGST A/c | 1,200 | ||
| Jan.8 | To Output CGST A/c | 600 | Jan.3 | By Input SGST A/c | 1,200 | ||
| Jan.8 | To Output CGST A/c | 600 | Jan.7 | By Rent A/c | 4,000 | ||
| Jan.10 | To Bank A/c | 7,000 | Jan.7 | By Input CGST A/c | 240 | ||
| Jan.7 | By Input CGST A/c | 240 | |||||
| Jan.27 | By furniture A/c | 15,000 | |||||
| Jan.27 | By Input CGST A/C | 900 | |||||
| Jan.27 | By Input SGST A/c | 900 | |||||
| Jan. 31 | By Salaries A/c | 5,000 | |||||
| Jan.31 | By balance c/d | 22,520 | |||||
| 1,21,200 | 1,21,200 | ||||||
| Feb.1 | To balance b/d | 22,520 | |||||
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 5 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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