Question No 13 Chapter No 7 – UNIMAX Class 11
Table of Contents
13. Prepare cash book with bank column of Dishant, Ludhiana from the following transactions :
| Apr.1 | Cash in hand | 2,20,000 |
| Apr.1 | Cash at bank (overdraft) | 60,000 |
| Apr.3 | Deposited in bank | 80,000 |
| Apr.4 | Goods purchases for ₹34,000 plus CGST and SGST @ 6% each and issued a cheque for the same | |
| Apr.7 | Cash purchases plus CSGT and SGST @ 6% each | 16,000 |
| Apr.8 | Paid commission by cheque including CGST and SGST @ 6% | 13,440 |
| Apr.9 | Withdrew from the bank for private use | 2,500 |
| Apr.12 | Received from Ved in full settlement of his account ₹ 6,000, half of the amount was deposited into the bank on the same day | |
| Apr.16 | Interest collected by bank 14,000 | |
| Apr.20 | Cash sales including CGST and SGST @ 6% each 47,040 | |
| Apr.22 | Salaries paid 40,000 | |
| Apr.22 | Goods sold to Sons & Co. Kolkata plus IGST @ 12% 36,000 | |
| Apr.23 | Received cheque from Sons & Co. after a discount of ₹ 80039,520 | |
| Apr.27 | Deposited the cheque received from Sons & Co. into the bank |
The solution of Question No 13 Chapter No 7 – UNIMAX Class 11
| Dr. | Cash Book | Cr. | |||||||
| Date | Particulars |
L. F. | Cash | Bank | Date | Particulars |
L. F. | Cash | Bank |
| 2020 | 2020 | ||||||||
| Apr.1 | To Balance b/d | 2,20,000 | Apr.1 | By Balance b/d | 60,000 | ||||
| Apr.3 | To Cash A/c | 80,000 | Apr.3 | By Bank A/c | 80,000 | ||||
| Apr.12 | To Ved A/c | 6,000 | Apr.4 | By purchases A/c | 34,000 | ||||
| Apr.16 | To Cash A/c | 3,000 | Apr.4 | By Input CGST A/c | 2,040 | ||||
| Apr.20 | To Interest A/c | 14,000 | Apr.4 | By Input SGST A/c | 2,040 | ||||
| Apr.20 | To Sales A/c | 42,000 | Apr.7 | By Purchases A/c | 16,000 | ||||
| Apr.20 | To Output CGST A/c | 2,520 | Apr.7 | By Input CGST A/c | 960 | ||||
| Apr.20 | To Output SGST A/c | 2,520 | Apr.7 | By Input SGST A/c | 960 | ||||
| Apr.27 | To Cheque in hand A/c | 39,520 | Apr.8 | By Commission A/c | 12,000 | ||||
| Apr.8 | By Input CGST A/c | 720 | |||||||
| Apr.8 | By Input SGST A/c | 720 | |||||||
| Apr.9 | By Drawing A/c | 2,500 | |||||||
| Apr.12 | By Bank A/c | 3,000 | |||||||
| Apr.22 | By Salaries A/c | 40,000 | |||||||
| Apr.30 | By balance c/d | 1,32,120 | 22,500 | ||||||
| 2,73,040 | 1,36,520 | 2,73,040 | 1,36,520 | ||||||
| May.1 | To balance b/d | 1,32,120 | 22,500 | ||||||
| Journal | |||||
| Date | Particulars |
L. F. | DRBIT | CREDIT | |
| 2020 | |||||
| Apr.22 | Sons & Co. A/c | Dr. | 40,320 | ||
| To Sales A/c | 36,000 | ||||
| To Output IGST A/c | 4,320 | ||||
| (Being sales made on credit) | |||||
| Apr.23 | Cheque in hand A/c | Dr. | 39,520 | ||
| Discount allowed A/c | Dr. | 800 | |||
| To Sons & Co. A/c | 40,320 | ||||
| (Being the discount allowed to Sons & Co. against payment received by cheque) | |||||
Read out the full article to know the meaning of Cash Book
Cash Book | Types of Cash Book | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Cash Book | Types of Cash Book | Subsidiary Books – in Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship