Question No 06 Chapter No 8

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:

Jan.1Manohar commenced business with cash Rs 30,000. he pays Rs27,500 into a bank from the cash box
Jan.2He buys goods for cheque Rs 6,900
Jan.3He pays rent Rs 1,500 by cheque
Jan.4He settles a debt of Rs750 due to Hari by cheque deducting discount a 4%
Jan.5He received a cheque for the debt of Rs 400 less 5% discount from Gopal
Jan. 6He draws for personal use Rs 700 from the cash box
Jan. 7He pays wages Rs 200in cash


The solution of Question No 06 Chapter No 8: –


Dr.In the Books of Manohar
Cash Book
2018    2018    
Jan.1To Balance b/d 30,000 Jan.1By Bank A/c 27,500 
Jan.1To Cash A/c  27,500Jan.2By PurchasesA/c  6,900
Jan.5To Gopal A/c  380Jan.3By Rent A/c  1,500
     Jan.4By Hari A/c*  720
     Jan.6By Drawing A/c 700 
     Jan.12By Wages A/c 200 
     Jan.31By Balance C/d 1,60018,760
   30,00027,880   30,00027,880


*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 * 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

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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