Question No 03 A Chapter No 7

Question No 03 A Chapter No 7

03 A. Enter the following particulars in the Cash Book with Cash and Bank columns:−

Apr.1Balance of cash in hand 2,000 and at Bank 12,000. 
Apr.3Received cash from Madhav 1,800. 
Apr.5Cash Sales 1,000 
Apr.6Purchases by cheque 745
Apr.9Paid into Bank 1,850. 
Apr. 10Paid cash for freight 54
Apr. 12Drew from Bank for office use 600
Apr.13Issued a cheque in favor of M/s Arun & Sons for 985.; Discount received Rs 115
Apr.16Paid into Bank 715
Apr.17Drew Cash for his son’s birthday party 175
Apr.19Received a cheque from Navin for 380 and deposited it into the bank on the same day
Apr.20Cash Sales 200
Apr.25Drew from Bank for office use 200
Apr.26Purchased furniture for 1,000 and payment made by cheque
Apr.27Navin’s cheque dishonored, Bank charges Rs 5
Apr.29Purchased business premises, payment made by cheque 12,000.
Apr.30Received a cheque for 675 from Harish

The solution of Question No 03 A Chapter No 7: –

Dr.Cash Book  Cr.
Discount ReceivedCashBank
2020     2020     
Apr.1To Balance b/d 2,00012,000Apr.6By Purchases A/c 745
Apr.3To Madhav a/c 2001,800Apr.9By Cash A/c 1,850
Apr.5To Sales A/c 1,000Apr.10By Freight A/c 54
Apr.09To Cash A/c 1,850Apr.12By Cash A/c 600
Apr.12To Bank A/c 600Apr.13By M/s Arun & Sons A/c 115985
Apr.16To Cash A/c 715Apr.16By Bank A/c 715
Apr.19To Navin A/c 20380Apr.17By Drawings A/c 175
Apr.20To Sale A/c 200Apr.25By Cash A/c 200
Apr.25To Sale A/c 200Apr.26By Furniture A/c 1,000
Apr.30To Harish A/c 675Apr.27By Navin A/c 385
      Apr.29By Business Premises A/c 12,000
Apr.30To Balance c/d 220 295May.31By Balance C/d 115
   2205,80015,915   1155,80015,915



Cash Book | Types of Cash Book | Subsidiary Books

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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

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