Question 6 Chapter 7 – Unimax Publications of Class 11

Question 6 Chapter 7 – Unimax Publications of Class 11

6. Prepare a single column cash book for the month of April 2023, from the following transactions of Amitabh of Chennai:

2023		₹
Apr.1	Cash in hand	25,000
Apr.2	Cash sales, including CGST and SGST @ 6% each	2,46,400
Apr.3	Deposited cash into the bank	2,00,000
Apr.3	Paid cheque to a creditor ₹49,900 after deducting cash discount of ₹3,100
Apr.4	Wages paid in cash	22,500
Apr.4	Cash sales of ₹1,80,000 plus CGST and SGST @6% each. Out of which ₹2,00,000 was deposited in the bank on Aprile 7
Apr.9	Paid cash ₹4,500 plus CGST and SGST @ 6 % each to Transport Corporation of India (TCI) against their Bill No.626
Apr.20	Paid cash for cleaning service	2,000
	Deposited CGST and SGST @6% each on above.
Apr.21	Purchases goods on credit from U & Co. ₹15,000 plus IGST @12%.
Apr.28	Paid cash to Sharp, a creditor, after deducting a discount of ₹ 500	9,500
Apr.29	Paid Electricity bill in cash	9,000
Apr.30	Cash collected from Mahesh (Debtor) ₹ 45,000 after allowing a discount of ₹2,500

The solution of Question 6 Chapter 7 – Unimax Publications of Class 11:

Dr.	Cash Book						Cr.
Date	Particulars	L. F.	cash	Date	Particulars	L. F.	cash
2023				2023
Apr.1	To Balance b/d		25,000	Apr.3	By bank A/c		2,00,000
Apr.2	To sales A/c		2,20,000	Apr.4	By Wages A/c		22,500
Apr.2	To Output CGST A/c		13,200	Apr.7	By Bank A/c		2,00,000
Apr.2	To Output SGST A/c		13,200	Apr.9	By Freight A/c (Transport Corporation of India)		4,500
Apr.4	To Sales A/c		1,80,000	Apr.9	By Input CGST A/c		270
				Apr,9	By Input SGST A/c		270
				Apr.20	By Office expenses A/c		2,000
				Apr.20	By Input CGST A/c		120
				Apr.20	By Input SGST A/C		120
				Apr.28	By Sharp A/c		9,500
				Apr.29	By Electricity expenses A/c		9,000
				Apr.30	By balance c/d		69,720
			5,18,000				5,18,000
May.1	To balance b/d		69,720