# Question No 05 Chapter No 8 – USHA Publication 11 Class

Q-05- CH-8 - USHA +1 Book 2020 - Solution

Question No 05 Chapter No 8

05. Record the following transactions of Raveesh in cash book with Cash and Bank Columns:

 2018 Rs Jan.1 Cash in hand 4,740 Jan.1 Cash at bank 13,186 Jan.3 Received from B. Chaturvedi 1,180 And allowed him a discount 20 Jan.3 Cash sale 2,680 Jan.5 Paid for travelling expenses 400 Jan. 7 Cash purchases 1,200 Jan. 8 Paid to Anil Kumar by cheque 600 Jan.9 Stationery purchased 120 Jan.11 Rent paid in cash 1,000 Jan.12 Withdrawn from the bank for office use 400 Jan.13 Received from Ram Kumar by cheque 3,880 and allowed him a discount and sent it to bank 120 Jan.18 Paid charity 1,440 Jan.31 Paid into bank 2,600

## The solution of Question No 05 Chapter No 8: –

 Dr. In the Books of RaveeshCash Book Cr. Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank 2018 2018 Jan.1 To Balance b/d 4,740 13,186 Jan.5 By Travelling exp A/c 400 Jan.3 To B. Chaturvedi A/c 1,180 Jan.7 By Purchases A/c 1,200 Jan.3 To Sale A/c 2,680 Jan.8 By Anil Kumar A/c 600 Jan.12 To Bank A/c c 400 Jan.9 By Stationery A/c 120 Jan.13 To Ram Kumar A/c 3,880 Jan.11 By Rent A/c 1,000 Jan.31 To Cash A/c 600 Jan.12 By Cash A/c c 400 Jan.18 By charity A/c 1,440 Jan.31 By Bank A/c 600 Jan.31 By Balance C/d 4,240 16,666 9,000 17,666 9,000 17,666

Note: The Answers given in the book of a cash account and bank account are equal to 4,240 and Rs 16,666 respectively, but these answers are the wrong,

So, The correct answers of a cash and bank account are equal to 2,240 and  18,666 respectively.

But If you want to telly your answers as shown in the above solution you can change the amount of transaction occurred on Jan 31 from Rs 2,600 to Rs 600.

Why you have to change the amount of transaction?

Because as per the book of the previous session, the given amount of the above-said transaction was Rs 600 but in the current session, the amount of the transaction has changed but the answer has not changed accordingly by the publisher.

Cash Book | Types of Cash Book | Subsidiary Books

Comment if you have any question.

Also, Check out the solved question of all Chapters: –

## 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)

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