Question No 06 Chapter No 8
06. Enter the following transactions in Double column cash book (cash and bank) of Manohar and balance the book as January 8, 2018:
2018 | |
Jan.1 | Manohar commenced business with cash Rs 30,000. he pays Rs27,500 into a bank from the cash box |
Jan.2 | He buys goods for cheque Rs 6,900 |
Jan.3 | He pays rent Rs 1,500 by cheque |
Jan.4 | He settles a debt of Rs750 due to Hari by cheque deducting discount a 4% |
Jan.5 | He received a cheque for the debt of Rs 400 less 5% discount from Gopal |
Jan. 6 | He draws for personal use Rs 700 from the cash box |
Jan. 7 | He pays wages Rs 200in cash |
The solution of Question No 06 Chapter No 8: –
Dr. | In the Books of Manohar Cash Book |
Cr. | |||||||
Date | Particulars |
L.F. | Cash | Bank | Date | Particulars |
L.F. | Cash | Bank |
2018 | 2018 | ||||||||
Jan.1 | To Balance b/d | 30,000 | Jan.1 | By Bank A/c | 27,500 | ||||
Jan.1 | To Cash A/c | 27,500 | Jan.2 | By PurchasesA/c | 6,900 | ||||
Jan.5 | To Gopal A/c | 380 | Jan.3 | By Rent A/c | 1,500 | ||||
Jan.4 | By Hari A/c* | 720 | |||||||
Jan.6 | By Drawing A/c | 700 | |||||||
Jan.12 | By Wages A/c | 200 | |||||||
Jan.31 | By Balance C/d | 1,600 | 18,760 | ||||||
30,000 | 27,880 | 30,000 | 27,880 |
*Mar.4 He settles a debt of Rs750 due to Hari by cheque deducting discount a 4%
The calculation of the Amount of discount @ 4%
750 x 4% = 30/-
Cash Book | Types of Cash Book | Subsidiary Books
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Also, Check out the solved question of all Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
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Chapter No. 12 – Bank Reconciliation Statement
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)
Please send kalyani publication solution of account s class 11th in pdf form
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and I have a solution for Usha publication, not for Kalyani.