Question No 09 Chapter No 8
09. Enter the following transaction in cash and bank columns :
| 2019 | |
| Jun.1 | Balance of cash in hand Rs 1,400. overdraft at bank Rs 5,000 |
| Jun.4 | Invested further of Rs 10,000 out of which of Rs 6,000 deposited into bank |
| Jun.5 | Sold goods for cash Rs 3,000 |
| Jun.6 | Collected from X Rs 8,000 by cheque and allowed discount Rs 200 |
| Jun.10 | Purchased goods for Rs 5,500 |
| Jun. 11 | Paid Ram Vilas, our creditor Rs 2,500: discount allowed Rs 65 |
| Jun. 12 | Commission paid to our agent Rs 530 |
| Jun.13 | Office furniture purchased from Keshav Rs 200 |
| Jun.14 | Rent paid Rs 50` |
| Jun.15 | Electricity charges paid Rs 10 |
| Jun.16 | Drew cheque for personal use RS 700 |
| Jun.18 | Collected from Atal Rs 4,000; deposited in the bank the next day. |
| Jun.19 | Drew from the bank for office use Rs 500 |
| Jun.22 | Drew cheque for petty cash Rs 150 |
The solution of Question No 09 Chapter No 8: –
| Dr. | Cash Book | Cr. | |||||||
| Date | Particulars |
L.F. | Cash | Bank | Date | Particulars |
L.F. | Cash | Bank |
| 2019 | 2019 | ||||||||
| Jun.1 | To Balance b/d | 1,400 | Jun.1 | By Balance b/d | 5,000 | ||||
| Jun.4 | To Capital A/c | 4,000 | 6,000 | Jun.10 | By Purchases A/c | 5,500 | |||
| Jun.5 | To Sale A/c | 3,000 | Jun.11 | By Creditor A/c | 2,500 | ||||
| Jun.6 | To Debtors A/c | 8,000 | Jun.12 | By Commission A/c | 530 | ||||
| Jun.18 | To Atal A/c | 4,000 | Jun.14 | By Rent A/c | 50 | ||||
| Jun.19 | To Bank A/c | 500 | Jun.15 | By Electricity charges A/c | 10 | ||||
| Jun.16 | By Drawing A/c | 700 | |||||||
| Jun.19 | By Bank A/c | 500 | |||||||
| Jun.29 | By Salaries A/c | 150 | |||||||
| Jun.30 | By Balance C/d | 8,310 | 3,650 | ||||||
| 16,900 | 10,000 | 16,900 | 10,000 | ||||||
Note: Jun.13 office furniture purchased from Keshav Rs 200 his entry will be made in cash book it is a credit transaction
Cash Book | Types of Cash Book | Subsidiary Books
Thanks, Please Like and share with your friends
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. 2 – Theory Base of Accounting
Advertisement-X
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
Chapter No. 12 – Bank Reconciliation Statement
Advertisement-X
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)