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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 24 Chapter No 7 - UNIMAX Class 11
24. From the following particulars, prepare a petty cash book for the month of April 2020:
| 2020 | ₹ | |
| Apr.1 | Drew for petty cash | 5,000 |
| Apr.3 | Paid for postage | 300 |
| Apr.5 | Paid telephone bill ₹400 plus CGST and SGST @ 6% each | |
| Apr.8 | Paid for cartage | 140 |
| Apr.9 | Paid for postage | 200 |
| Apr.12 | Paid for sundries | 100 |
| Apr.27 | Paid for stationery ₹ 300 plus CGST and SGST @ 6% each |
If the imprest amount is ₹2,000, show what amount the petty cashier would be entitled to draw at the beginning of the next month.
Petty Cash Book
| Amount received ₹ | L.F. | CB folio | Date | Particulars | L.F. | V.No. | Amount paid | |
|---|---|---|---|---|---|---|---|---|
| 2020 | ||||||||
| 5,000 | Apr.1 | To Bank A/c | ||||||
| Apr.3 | By postage A/c | 300 | ||||||
| Apr.5 | By Telephone expenses A/c | 400 | ||||||
| Apr.5 | By Input CGST A/c | 24 | ||||||
| Apr.5 | By Input SGST A/c | 24 | ||||||
| Apr.8 | By Cartage A/c | 140 | ||||||
| Apr.9 | By Postage A/c | 200 | ||||||
| Apr-12 | By Sundry expenses A/c | 100 | ||||||
| Apr.27 | By Stationery A/c | 300 | ||||||
| Apr.27 | By Input CGST A/c | 18 | ||||||
| Apr.27 | By Input SGST A/c | 18 | ||||||
| Apr.30 | By Balance c/d | 3,476 | ||||||
| 5,000 | 5,000 | |||||||
| 3,476 | May 1 | To Balance b/d | ||||||
| 1,524 | May 1 | To Bank A/c | ||||||
Read out the full article to know the meaning of Cash Book
Petty Cash Book | Example | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Petty Cash Book | Example | 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 24 Chapter No 7 - UNIMAX Class 11", 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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