Question No 19 Chapter No 10 - T.S. Grewal 11 Class

Question No 19 Chapter No 10

19. A Petty cashier in a frim received Rs15,000 as the petty cash imprest on 4th June 2017. During the week, his expenses were as follow:

2017		Rs
Jun.4	Conveyance change for manager’s trip to the city	500
Jun.4	Wages to casual labellers	1,500
Jun.5	Bus fare to workmen sent to customer’s premises	200
Jun.5	Stationary purchased for Rs 1,000 plus CGST and SGST @6% each
Jun.6	Sent documents to head office by registered post	400
Jun.6	Postage stamp  purchases	1,000
Jun.6	Revenue stamp for payment of wages	500
Jun.7	Repair of Typewriter	400
Jun.7	Paid electricity bill	1,700
Jun.8	Wages paid to coolies for shifting furniture, etc.	400
Jun.8	Taxi fare to assistant manager	500
Jun.8	Letter by registered post sent to different suppliers	1,000
Jun.8	Locks purchase for Rs 800 plus CGST and SGST @6% each
Jun.8	Stationary purchases for Rs400 plus CGST and SGST @6%
Jun.8	Refreshments to customers	200

The solution of Question No 19 Chapter No 10: - 

Dr.
Recei pt	Da te	V. NO	Particulars	Pay ment	Tr avel ling Ex.	Wa ges	Sta tio nery	CG ST	SG ST	post age	Reve nue Post	Re pair	Elet ri city bill	Mis cell an eous Ex.	Refr esh ment
	Jun 2017
15,000	4	R1	To Cash A/c
	4	1	By Travelling Ex. A/c	500	500
	4	2	By Wages A/c	1,500		1,500
	5	3	By Travelling Ex. A/c	200	200
	5	4	By Stationery A/c	1,000			1,000
	5	4	By Input CGST A/c	60				60
	5	4	By Input SGST A/c	60					60
	6	5	By Postage A/c	400						400
	6	6	By Postage Stamp A/c	1,000						1,000
	6	7	By Revenue Stamp A/c	500							500
	7	8	By Repair A/c	400								400
	7	9	By Electricity bill A/c	1,700									1,700
	8	10	By Wages A/c	400		400
	8	11	By Travelling Ex. A/c	500	500
	8	12	By Postage A/c	1,000						1,000
	8	13	By Miscellaneous Ex. A/c	800										800
	8	13	By Input CGST A/c	48				48
	8	13	By Input SGST A/c	48					48
	8	14	By Stationery A/c	400			400
	8	14	By Input CGST A/c	24					24
	8	14	By Input CGST A/c	24						24
	8	15	By Refreshments A/c	200											200
	31		By Balance C/d	200
15,000				5,000	780	362	265	850	212		1,597

if you are confused in the above table please download the following image: -

 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/

Thanks, Please Like and share with your friends  

Comment if you have any question.

Also, Check out the solved question of 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