Question No 5 Chapter No 10 - T.S. Grewal 11 Class

Question No 5 Chapter No 10

From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

2018		Rs.
Apr.1	Cash in Hand	6,400
Apr.3	Received Cash from Anupama	1,00,000
Apr.4	Paid into Bank	80,000
Apr.5	Received from Bhumika as commission Rs 6,000 plus CGST and SGST @ 6% each
Apr.6	Paid Wages	30,000
Apr.7	Withdrawn from Bank for expenses	30,000
Apr.8	Purchased goods from Ashok on the credit of Rs 10,000 plus CGST and SGST @ 6% each
Apr.9	Cash sales of Rs 10,000 charged CGST and SGST @ 6% each
Apr.11	Drew Cash for domestic purposes	10,000
Apr.12	Purchased furniture for Rs 4,000 plus CGST and SGST @ 6% each
Apr.13	Paid to Ruma	1,200
Apr.14	Paid to Ganguly Brothers for office fan Rs 1,500 plus CGST and SGST @ 6% each
Apr.15	Paid own life insurance premium from office cash	800
Apr.16	Purchased stationery Rs 1,000 plus CGST and SGST @ 6% each
Apr.17	Paid office expenses	500
Apr.18	Remitted to Raman	900
Apr.19	Paid electricity charges	100
Apr.20	Received interest from Gupta & Co.	500
Apr.30	Deposited all cash into the bank in excess of	2,000

The solution of Question No 5 Chapter No 10:- 

In the Books of Suresh, Chennai

Dr.	Cash Book						Cr.
Date	Particulars	L.F.	Amount	Date	Particulars	L.F.	Amount
2018				2018
Apr. 1	To Balance B/d		6,400	Apr. 4	By Bank A/c		80,000
Apr. 3	To Anupama A/c		1,00,000	Apr. 6	By Wages  A/c		30,000
Apr. 5	To Commission A/c*		6,000	Apr. 11	By Drawing A/c		1,200
Apr. 5	To Output CGST A/c		360	Apr. 12	By Office Furniture A/c*		4,000
Apr. 5	To Output SGST A/c		360	Apr. 12	By Input CGST  A/c		240
Apr. 7	To Bank A/c		30,000	Apr. 12	By Input SGST A/c		240
Apr. 9	To Sales A/c*		10,000	Apr. 13	By Ruma A/c		1,200
Apr. 9	To Output CGST A/c		600	Apr. 14	By Electric Fitting A/c*		1,500
Apr. 9	To Output SGST A/c		600	Apr. 14	By Input CGST  A/c		90
Apr. 20	To Interest Received A/c		500	Apr. 14	By Input SGST A/c		90
				Apr. 15	By Drawing A/c		800
				Apr. 16	By Stationery A/c*		1,000
				Apr. 16	By Input CGST  A/c		60
				Apr. 16	By Input SGST A/c		60
				Apr. 17	By Office Expenses A/c		2,000
				Apr. 18	By Raman A/c		900
				Apr. 19	By Electricity Charges A/c		100
				Apr. 30	By Bank  A/c (Bal. Fig.)		22,040
				Apr. 30	By Balance C/d		2,000
			1,54,820				1,54,820

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

*Apr.5 Received from Bhumika as commission Rs 6,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
6,000 * 6% = 360/- each

*Apr.9 Cash sales of Rs 10,000 charged CGST and SGST @ 6% each

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

*Apr.12 Purchased furniture for Rs 4,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
4,000 * 6% = 240/- each

*Apr.14 Paid to Ganguly Brothers for office fan Rs 1,500 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
1,500 * 6% = 90/- each

*Apr.16 Purchased stationery Rs 1,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
1,000 * 6% = 60/- 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 @ Official Website of Sultan Chand Publication