# Question No 04 Chapter No 8 – USHA Publication 11 Class

Question No 04 Chapter No 8

04. Record the following transactions in a simple cash book of Sukhdev Singh :

 2019 Rs Jan.1 Cash at office 84,000 Jan.4 Machinery purchased for Cash 6% CGST and SGST 40,000 Jan.7 Installation charges of machinery paid 2,000 Jan.12 Goods purchased for cash from Tanveer, 6% CGST and SGST 3,000 Jan.14 Goods sold for cash Harleen CGST6% and SGST 50,000 Jan. 17 Borrowed from Nawaz Sharif 14,000 Jan. 20 Paid advertisement CGST 6% and SGST 6,000 Jan.28 Dividend received from AB Co. 1,500

## The solution of Question No 04 Chapter No 8: –

 Dr. In the Books of Sukhdev Singh Cash Book Cr. Date Particulars L.F. Amount Date Particulars L.F. Amount 2018 2018 Jan.1 To Balance b/d 84,000 Jan.4 By Machinery A/c 40,000 Jan.14 To Sale A/c 50,000 Jan.4 By Input CGST A/c 2,400 Jan.14 To Output CGST A/c 3,000 Jan.4 By Input SGST A/c 2,400 Jan.14 To Output SGST A/c 3,000 Jan.7 By Installation charges/c 2,000 Jan.17 To Loan from Nawaz Sarif A/c 14,000 Jan.21 By Purchases A/c 3,000 Jan.28 To Dividend received A/c 1,500 Jan.21 By Input CGST A/c 180 Jan.21 By Input SGST A/c 180 Jan.20 By Advisement A/c 6,000 Jan.20 By Input CGST A/c 360 Jan.20 By Input SGST A/c 360 Jan.31 By Balance C/d 98,620 1,55,500 1,55,500

Note: The Answer given in the book of a cash account  is equal to 68,380, but these answers are the wrong,

So, The correct answer of a cash account is equal to 98,620. as shown in   the above solution

Cash Book | Types of Cash Book | Subsidiary Books

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## Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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)