Question No 10 Chapter No 8

Question No 10 Chapter No 8

10. Enter the following transaction in double column cash book of Avtar Singh and balance it :

2019 Rs
Feb.1Cash in hand 30,000
 Bank overdraft45,000
Feb.2Paid salaries for January25,000
Feb.5Purchased goods for cash, CGST6% and SGST6%3,000
Feb.8Cash sale, CGST 6% SGST6%12,000
Feb.11Issued cheque in favour of Krishna & Co. to Settle their account of Rs 27,00026,000
Feb.14Received cash from Dhawan & Co.25,000
Feb.16Received cheque from Ali Bros (in full settlement of their debt of Rs 20,000)19,000
Feb.18Cheque issued in favour of Mohit for purchase of furniture 16,000
Feb.21Cheque of Ali Bros. dishonoured, bank debits respect of changes200
Feb.24Bank collects interest on securities15,000
Feb.27Paid rent by cheque including 6% CGST and 6% SGST11,200


The solution of Question No 10 Chapter No 8: –


Dr.Cash BookCr. 
2018    2018    
Feb.1To Balance b/d 30,000 Feb.1By Balance b/d  45,000
Feb.8To Sale A/c 12,000 Feb.2By outstanding Salaries A/c 25,000 
Feb.8To Output CGST A/c 720 Feb.5By Purchase A/c 3,000 
Feb.8To Output SGST A/c 720 Feb.5By Input CGST A/c 180 
Feb.14To Dhawan A/c 25,000 Feb.5By Input SGST A/c 180 
Feb.16To Ali Bros A/c  19,000Feb.11By Krishna & Co. A/c  26,000
Feb.24To Interest on Securities A/c  15,000Feb.16By Furniture A/c  16,000
     Feb.21By Ali Bros A/c  19,200
     Feb.27By Rent A/c  10,000
     Feb.27By Input CGST A/c  600
     Feb.27By Input SGST A/c  600
Feb.28To Balance C/d  83,400Feb.28By Balance C/d 40,080 
   68,4401,17,400   68,4401,17,400



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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