Question No 14 Chapter No 10 - T.S. Grewal 11 Class

Dr.	Cash Book								Cr.
Date	Particulars	L.F.	Cash	Bank	Date	Particulars	L.F.	Cash	Bank
Mar. 2018					Mar. 2018
1	To Balance B/d		25,000	20,000	4	By Insurance premium A/c			14,200
8	To Sale A/c		14,664		7	By Purchase A/c		14,550
8	To Output CGST A/c		900		7	By Input CGST A/c		900
8	To Output SGST A/c		900		7	By Input SGST A/c		900
10	To Cash A/c	c		15,000	10	By Bank A/c		15,000
15	To Bank A/c	c	14,500		11	By Telephone bill A/c			2,000
20	To Dinesh A/c			10,700	11	By Input CGST A/c			120
23	To Dinesh A/c		6,850		11	By Input SGST A/c			120
28	To cheque in hand A/c			4,500	14	By Drawing A/c			6,000
					15	By Cash A/c			14,500
					24	By Stationary A/c		1,000
					24	By Input CGST A/c		60
					24	By Input SGST A/c		60
					28	By Gupta A/c			4,500
					31	By Rent A/c			4,000
					31	By Input CGST A/c			240
					31	By Input SGST A/c			240
					31	By Postage A/c		220
					31	By wages A/c		3,000
					31	By Balance C/d		28,244	4,280
			67,814	50,200				67,814	50,200

All transactions which are highlighted with (*) are explained as following as follows: -

*Oct. 2  Cash Sale Rs 60,000 plus CGST and SGST @6% each

The calculation of Amount of CGST and SGST @ 6% each
60,0000 * 12% = 7,200/-

*Oct. 9 Sale of goods of 10,000 plus CGST and SGST@6% each

The calculation of Amount of CGST and SGST @ 6% each
10,000 * 6% = 600/- each

*Oct. 18 Ramesh who owed Rs 5,000 became Bankrupt and Paid us 50 paise in a rupee

The calculation of the Amount of Bad Debts
5,000 X .50
2,500/-

*Oct. 27 Sold goods for Rs 11,000 Plus CGST and SGST @6% against Cash

The calculation of Amount of CGST and SGST @ 6% each
11,000 * 6% = 660/- each

*Oct. 28 Received a cheque for goods sold for Rs 9,000 plus CGST and SGST @6% each

The calculation of Amount of CGST and SGST @ 6% each
9,000 * 6% = 540/- each

To understand more about cash book please check out following links: -

https://tutorstips.com/cash-book/

https://tutorstips.com/single-column-cash-book/

https://tutorstips.com/double-column-cash-book/

https://tutorstips.com/triple-column-cash-book/

https://tutorstips.com/petty-cash-book/

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Also, Check out previous Chapters: -

• Chapter No. 5 - Accounting Equation
• Chapter No. 6 - Accounting Procedures - Rules of Debit and Credit
• Goods and Services Tax(GST)
• Chapter No. 8 - Journal
• Chapter No. 9 - Ledger

 

Check out T.S. Grewal +1 Book 2019 @ Oficial Website of Sultan Chand Publication