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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 18 Chapter No 7 - UNIMAX Class 11
18. Prepare a two-column cash book from the following transaction of Shivam.
| 2020 | ₹ | |
| Jan.1 | Cash in hand | 1,00,000 |
| Jan.1 | Cash in bank | 1,20,000 |
| Jan.3 | Bought goods by cheque | 40,000 |
| Jan.4 | Bought goods for cash | 10,000 |
| Jan.7 | Discount a bill of exchange at 1% through the bank | 50,000 |
| Jan.9 | Paid Trade expenses | 2,000 |
| Jan.10 | Paid into bank | 20,000 |
| Jan.11 | Honoured our own acceptance by cheque | 1,00,000 |
| Jan.12 | Amount received from Rittu against bad debts written off previously | 5,000 |
| Jan.13 | Received cash from Kamal | 6,000 |
| Jan.13 | Allowed discount | 500 |
| Jan.14 | Paid to Sunil | 6,000 |
| Jan.14 | Allowed discount | 500 |
| Jan.15 | Received ₹20,000 for a bill of exchange from Hari and deposited the same into bank | |
| Jan.16 | Withdrew from the bank for private expenses | 5,000 |
| Jan.17 | Withdrew from bank | 8,000 |
| Jan.18 | Sold goods for cash | 4,000 |
| Jan.21 | Received payment of Loan ₹ 80,000 and deposited ₹ 40,000 out of it into the bank. | |
| Jan.22 | Bank charges as per passbook | 50 |
| Jan.24 | Bank allowed interest | 3,000 |
| Dr. | Cash Book | Cr. | |||||||
| Date | Particulars |
L. F. | cash | Bank | Date | Particulars |
L. F. | cash | Bank |
|---|---|---|---|---|---|---|---|---|---|
| 2020 | 2020 | ||||||||
| Feb.1 | To Balance b/d | 1,00,000 | 1,20,000 | Jan.3 | By Purchases A/c | 40,000 | |||
| Jan.7 | To Bill received A/c | 49,500 | Jan.4 | By Purchases A/c | 10,000 | ||||
| Jan.10 | To Cash A/c | 20,000 | Jan.9 | By Trade expenses A/c | 2,000 | ||||
| Jan.12 | To Bad debts recovered A/c | 5,000 | Jan.10 | By Bank A/c | 20,000 | ||||
| Jan.11 | By Bill payable A/c | 1,00,000 | |||||||
| Jan.13 | To Kamal A/c | 6,000 | Jan.14 | By Sunil A/c | 6,000 | ||||
| Jan.15 | To Bill receivable A/c | 20,000 | Jan.16 | By Drawings A/c | 5,000 | ||||
| Jan.17 | To Bank A/c | 8,000 | Jan.17 | By Cash A/c | 8,000 | ||||
| Jan.18 | To Sales A/c | 4,000 | Jan.22 | By Bank charges A/c | 50 | ||||
| Jan.19 | To Sales A/c | 1,80,000 | Jan.31 | By balance c/d | 1,25,000 | 2,79,450 | |||
| Jan.21 | To Loan A/c | 40,000 | 40,000 | ||||||
| Jan.24 | To Bank interest A/c | 3,000 | |||||||
| 1,63,000 | 4,32,500 | 1,63,000 | 4,32,500 | ||||||
| Feb.1 | To balance b/d | 1,25,000 | 2,79,450 | ||||||
Read out the full article to know the meaning of Cash Book
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 18 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.
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