
Question No 05 Chapter No 7 - UNIMAX Class 11
5. Enter the following transactions in a simple cash book of Reema, Dehli:
| 2020 | ₹ | |
| 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 |
|---|---|---|---|---|---|---|---|
| 2020 | 2020 | ||||||
| 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 | |||||
Read out the full article
Cash Book | Types of Cash Book | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Cash Book | Types of Cash Book | Subsidiary Books – in Hindi
Also, Check out the solved question of all Chapters: –
Part-I
Students may choose only one part from the Part II and Part III
Part-II
Part-III
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 No 05 Chapter No 7 - UNIMAX Class 11 - Solution", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter No. 7 Special Purpose Book - Cash Book - Unimax +1.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Question No 05 Chapter No 7 - UNIMAX Class 11 - Solution" instantly.