Question No 04 Chapter No 7 – UNIMAX Class 11
Table of Contents
4. Enter the following transactions in a single column cash book and post them into the ledger:
| 2020 | ||
| Apr.1 | Cash in hand | 50,000 |
| Apr.5 | Cash Purchases of ₹ 10,000 plus CGST and SGST @ 6 % each | |
| Apr.8 | Cash sales of ₹8,000plus CGST and SGST @ 6% each | |
| Apr.10 | Received cash from Mohan | 10,000 |
| Apr.15 | Purchased furniture for ₹5,000 plus CGST and SGST @6 % each | |
| Apr.22 | Paid to wages | 2,000 |
| Apr.25 | Received commission ₹ 1,000 plus CGST and SGST @ 6% each | |
| Apr.30 | Paid rent ₹ 6,000 plus CGST and SGST @ 6 % each |
The solution of Question No 04 Chapter No 7 – UNIMAX Class 11:
| Dr. | Cash Book |
Cr. | |||||
| Date | Particulars |
L. F. | cash | Date | Particulars |
L. F. | cash |
| 2020 | 2020 | ||||||
| Apr.1 | To Balance b/d | 50,000 | Apr.5 | By Purchases A/c | 10,000 | ||
| Apr.8 | To Sales A/c | 8,000 | Apr.5 | By Input CGST A/c | 600 | ||
| Apr.8 | To Output CGST A/c | 480 | Apr.5 | By Input SGST A/c | 600 | ||
| Apr.8 | To Output SGST A/c | 480 | Apr.15 | By furniture A/c | 5,000 | ||
| Apr.10 | To Mohan A/c | 10,000 | Apr.15 | By Input CGST A/c | 300 | ||
| Apr.25 | To Commission received A/c | 1,000 | Apr.15 | By Input SGST A/c | 300 | ||
| Apr.25 | To Output CGST A/c | 60 | Apr.22 | By Wages A/c | 2,000 | ||
| Apr.25 | To Output SGST A/c | 60 | Apr.30 | By Rent A/c | 6,000 | ||
| Apr.30 | By Input CGST A/c | ||||||
| Apr.30 | By Input SGST A/c | ||||||
| Apr.30 | By Balance C/d | 44,560 | |||||
| 70,080 | 70,080 | ||||||
PURCHASES ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.5 | To cash A/c | 10,000 | |||||
SALES ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | Apr.8 | By Cash A/c | 8,000 | ||||
MOHAN ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | Apr.10 | By Cash A/c | 10,000 | ||||
FURNITURE ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | To cash A/c | 5,000 | 2020 | ||||
WAGES ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.22 | To cash A/c | 2,000 | |||||
COMMISSION RECEIVED ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.25 | By Cash A/c | 1,000 | |||||
RENT ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.30 | To cash A/c | 6,000 | |||||
INPUT CGST ACCOUNT
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| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.30 | To cash A/c | 600 | |||||
| Apr.15 | To Cash A/c (Furniture) | 300 | |||||
| Apr.30 | To Cash A/c (Rent) | 350 | |||||
| 1,260 |
INPUT SGST ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.30 | To cash A/c | 600 | |||||
| Apr.15 | To Cash A/c (Furniture) | 300 | |||||
| Apr.30 | To Cash A/c (Rent) | 350 | |||||
| 1,260 |
OUTPUT CGST ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.8 | By Cash A/c (Sales) | 480 | |||||
| Apr.15 | By Cash A/c (commission received) | 60 | |||||
| 540 |
OUTPUT SGST ACCOUNT
| Date | Particulars |
J. F. | cash | Date | Particulars |
J. F. | cash |
| 2020 | 2020 | ||||||
| Apr.8 | By Cash A/c (Sales) | 480 | |||||
| Apr.15 | By Cash A/c (commission received) | 60 | |||||
| 540 |
Read out the full article
Cash Book | Types of Cash Book | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Cash Book | Types of Cash Book | Subsidiary Books – in Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
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Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship