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Question No 02 Chapter No 8
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02. Enter the following transactions in a simple column cash book and balance the same on the last day of the month and post them into the ledger
| 2018 | Rs | |
| Jan.1 | Cash in hand | 5,100 |
| Jan.3 | Cash sale | 5,600 |
| Jan.5 | Received from Lal on account | 800 |
| Jan.7 | Paid into bank | 10,000 |
| Jan.8 | Purchased postage | 200 |
| Jan. 12 | Paid for wages | 100 |
| Jan. 13 | Received interest on investment | 200 |
| Jan.20 | Withdrawn from the bank for office expenses | 2,200 |
| Jan. 25 | Cash purchased | 3,000 |
| Jan.26 | Cash sale | 2,400 |
| Jan.28 | Received from Ravinder | 1,100 |
| Jan.29 | Drew for personal use | 900 |
| Jan.30 | Deposited into the bank all cash in excess of | 1,000 |
The solution of Question No 02 Chapter No 8: –
| Dr. | Cash Book | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.1 | To Balance b/d | 5,100 | Jan.7 | By Bank A/c | 10,000 | ||
| Jan.3 | To Sale A/c | 5,600 | Jan.8 | By Postage A/c | 200 | ||
| Jan.5 | To LAl A/c | 800 | Jan.12 | By Wages A/c | 100 | ||
| Jan.13 | To Intrest A/c | 200 | Jan.25 | By PurchasesA/c | 3,000 | ||
| Jan.20 | To Bank A/c | 2,200 | Jan.30 | By Drawing A/c | 900 | ||
| Jan.26 | To Sale A/c | 2,400 | Jan.30 | By Bank A/c | 2,200 | ||
| Jan.28 | To Ravinder A/c | 1,100 | |||||
| Jan.31 | By Balance C/d | 1,000 | |||||
| 17,400 | 17,400 | ||||||
| Dr. | Sale A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.3 | By Cash A/c | 5,600 | |||||
| Jan.26 | By Cash A/c | 200 | |||||
| Jan.31 | To Balance C/d | 8,000 | |||||
| 8,000 | 8,000 | ||||||
| Dr. | Lal A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.5 | By Cash A/c | 800 | |||||
| Jan.31 | To Balance C/d | 800 | |||||
| 800 | 800 | ||||||
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| Dr. | Bank A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.7 | To Cash A/c | 10,000 | |||||
| Jan.30 | To Cash A/c | 2,200 | |||||
| Jan.31 | By Balance C/d | 12,200 | |||||
| 12,200 | 12,200 | ||||||
| Dr. | Postage A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.8 | To Cash A/c | 200 | |||||
| Jan.31 | By Balance C/d | 200 | |||||
| 200 | 200 | ||||||
| Dr. | Wages A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.12 | To Cash A/c | 100 | |||||
| Jan.31 | By Balance C/d | 100 | |||||
| 100 | 100 | ||||||
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| Dr. | Interest om Investment A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.13 | By Cash A/c | 200 | |||||
| Jan.31 | To Balance C/d | 200 | |||||
| 200 | 200 | ||||||
| Dr. | Purchases A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.25 | To Cash A/c | 3,000 | |||||
| Jan.31 | By Balance C/d | 3,000 | |||||
| 3,000 | 3,000 | ||||||
| Dr. | Ravinder A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.28 | By Cash A/c | 1,100 | |||||
| Jan.31 | To Balance C/d | 1,100 | |||||
| 1,100 | 1,100 | ||||||
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| Dr. | Drawing A/c | Cr. | |||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
| 2018 | 2018 | ||||||
| Jan.30 | To Cash A/c | 1,000 | |||||
| Jan.31 | By Balance C/d | 1,000 | |||||
| 1,000 | 1,000 | ||||||
Cash Book | Types of Cash Book | Subsidiary Books
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Also, Check out the solved question of all Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
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Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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Chapter No. 14 – Provisions and Reserves
Chapter No. 15 – Bills of Exchange
Chapter No. 16 – Rectification of Errors
Chapter No. 17 – Financial Statements – (Without Adjustments)
Chapter No. 18 – Financial Statements – (With Adjustments)
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