Question No 12 Chapter No 8 – USHA Publication 11 Class

Question No 12 Chapter No 8

Question No 12 Chapter No 8

12. Enter the following transaction in double column cash book of Nigam Sarup:

2019   Rs
Mar.1 Commenced business with cash  40,000
Mar.3 Opened a current account at state bank of Indian and deposited 34,000
Mar.5 Sold goods for cheque, CGST and SGST6% 20,000
Mar.7 Above cheque paid into the bank  
Mar.9 Paid Farhan Akhtar by cheque 1,200
Mar.10 Bought goods against cheque including 6% CGST and SGST 16,800
Mar.14 Purchased stationery, CGST and SGST6% 1,600
Mar.17 Bought furniture against cheque, CGST and SGST 6% 9,000
Mar.20 Sold goods for a cheque and paid into the bank the same day, CGST and SGST6% 18,000
Mar.21 Received from Suresh cheque and deposited into bank  2,040
Mar.24 Paid cash into the bank  1,500
Mar.27 Paid salaries by cheque 2,800
Mar.30 Cash is withdrawn from a bank 2,100


The solution of Question No 12 Chapter No 8: –


Dr. Cash Book Cr.  
Date Parti
Cash Bank Date Partic
Cash Bank
2018         2018        
Mar.1 To Capital A/c   40,000   Mar.1 By Balance b/d   34,000  
Mar.4 To Cash A/c     34,000 Mar.9 By Farhan Akhtar A/c     1,200
Mar.7 To cheque in hand A/c     22,400 Mar.10 By Purchases A/c     15,000
Mar.20 To Sale A/c     18,000 Mar.10 By Input CGST A/c     900
Mar.20 To Output CGST A/c     1,080 Mar.10 By Input SGST A/c     900
Mar.20 To Output SGST A/c     1,080 Mar.14 By Stationary A/c   1,600  
Mar.21 To Suresh A/c     2,040 Mar.14 By Input CGST A/c   96  
Mar.24 To Cash A/c     1,500 Mar.14 By Input SGST A/c   96  
Mar.30 To Bank A/c   2,100   Mar.17 By Furniture A/c     9,000
          Mar.17 By Input CGST A/c     540
          Mar.17 By Input SGST A/c     540
          Mar.24 By Bank A/c   540  
          Mar.27 By Salaries A/c     2,800
          Mar.30 By Cash A/c     2,100
          Mar.31 By Balance C/d   4,080 47,120
      42,100 80,100       42,100 80,100



Cash Book | Types of Cash Book | Subsidiary Books

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Also, Check out the solved question of all Chapters: –

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)



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