# Question No 06 Chapter No 8 – USHA Publication 11 Class

Q-06- CH-8 - USHA +1 Book 2020 - Solution

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 ManoharCash 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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## 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)