Question No 05 Chapter No 7 – UNIMAX Class 11
Table of Contents
5. Enter the following transactions in a simple cash book of Reema, Dehli:
| 2020 | ₹ | |
| Jan.1 | Started business with cash | 1,00,000 |
| Jan.2 | Opened a bank account and deposited | 50,000 |
| Jan.3 | Purchases goods for cash for ₹20,000 plus CGST and SGST @6% each from Kalra Electricals, Delhi | |
| Jan.3 | Sold goods of ₹ 5,000 plus IGST @ 12 % to Ram of Chandigarh on credit | |
| Jan.5 | Received from Ram | 3,000 |
| Jan.7 | Paid rent of ₹4,000 plus CGST and SGST @6% each | |
| Jan.8 | Sold goods for cash ₹10,000 plus CGST and SGST @6% each | |
| Jan.10 | Withdrew cash from the bank | 7,000 |
| Jan.27 | Purchased furniture in cash ₹15,000 plus CGST and SGST @ 6% each from a trader of Delhi | |
| Jan.31 | Paid Salaries | 5,000 |
The solution of Question No 05 Chapter No 7 – UNIMAX Class 11
| Dr. | Cash Book |
Cr. | |||||
| Date | Particulars |
L. F. | cash | Date | Particulars |
L. F. | cash |
| 2020 | 2020 | ||||||
| Jan.1 | To Capital A/c | 1,00,000 | Jan.2 | By bank A/c | 50,000 | ||
| Jan.5 | To Ram A/c | 3,000 | Jan.3 | By purchases A/c | 20,000 | ||
| Jan.8 | To Sales A/c | 10,000 | Jan.3 | By Input CGST A/c | 1,200 | ||
| Jan.8 | To Output CGST A/c | 600 | Jan.3 | By Input SGST A/c | 1,200 | ||
| Jan.8 | To Output CGST A/c | 600 | Jan.7 | By Rent A/c | 4,000 | ||
| Jan.10 | To Bank A/c | 7,000 | Jan.7 | By Input CGST A/c | 240 | ||
| Jan.7 | By Input CGST A/c | 240 | |||||
| Jan.27 | By furniture A/c | 15,000 | |||||
| Jan.27 | By Input CGST A/C | 900 | |||||
| Jan.27 | By Input SGST A/c | 900 | |||||
| Jan. 31 | By Salaries A/c | 5,000 | |||||
| Jan.31 | By balance c/d | 22,520 | |||||
| 1,21,200 | 1,21,200 | ||||||
| Feb.1 | To balance b/d | 22,520 | |||||
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
Part-II
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- 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