Question No 07 Chapter No 8 – USHA Publication 11 Class

Question No 07 Chapter No 8
Q-07- CH-8 - USHA +1 Book 2020 - Solution


Question No 07 Chapter No 8


07. Prepare a double column cash book from the following transaction of Manohar Singh:

2018 Rs
Oct.1Cash in hand18,000
 Cash at bank1,10,000
Oct.5Discount a bill of exchange at 1% through bank40,000
Oct.7Bought good by cheque70,000
Oct.8Bought goods by cash5,000
Oct. 10Honoured our own acceptance by cheque50,000
Oct. 14Paid trade expenses1,050
Oct.16Paid into bank10,000
Oct.18Amount received from Ramesh against bad debts written off previously2,500
Oct.19Received cash from Raj4,000
Oct.23Withdrawn from bank4,000
Oct.23Paid to Gyan3,000
Oct.24Received Rs 20,000 for a bill of exchange from Hari and deposited the same into a bank 
Oct.25Withdrawn from the bank for private expenses3,000
Oct.27Sold goods for cash 2,000
Oct.28Received cheque for goods sold90,000
Oct.29Received a payment of a loan of Rs 50,000 and deposited Rs 30,000 out of it into the bank 
Oct.30Bank charges as per passbook50

The solution of Question No 07 Chapter No 8: –

Dr.In the Books of Manohar Singh
Cash Book
2018    2018    
Oct.1To Balance b/d 18,0001,10,000Oct.7By Purchases A/c  70,000
Oct.5To Bill receivable A/c  39,600Oct.8By Purchases A/c 5,000 
Oct.16To Cash A/c  10,000Oct.10By Bill Payable A/c  50,000
Oct.18To Bad debts recovered A/c 2,500 Oct.14By Trade discount A/c 1,050 
Oct.19To Raj A/c 4,000 Oct.16By Bank A/c 10,000 
Oct.23To Bank A/c 4,000 Oct.23By Cash A/c  4,000
Oct.24To Bill receivable A/c  20,000Oct.23By Gyan A/c 3,000 
Oct.27To Sale A/c 2,000 Oct.25By Drawing A/c  3,000
Oct.28To Sale A/c  90,000Oct.30By Bank charges A/c  50
Oct.29To Laon A/c 20,00030,000     
     Jan.31By Balance C/d 31,4501,72,000
   50,5002,99,600   50,5002,99,600




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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