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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 06 Chapter No 7 - UNIMAX Class 11
6. Prepare a single column cash book for the month of April 2020, from the following transactions of Amitabh of Chennai:
| 2020 | ₹ | |
| 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 |
| Dr. | Cash Book | Cr. | |||||
| Date | Particulars |
L. F. | cash | Date | Particulars |
L. F. | cash |
|---|---|---|---|---|---|---|---|
| 2020 | 2020 | ||||||
| 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 | |||||
| Jan.27 | By Input CGST A/c | 120 | |||||
| Jan.27 | 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 | |||||
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 06 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.
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