Question No 16 Chapter No 8 - USHA Publication 11 Class

Question No 16 Chapter No 8

Table of Contents

16. From the following information, you are required to prepare non-analytical petty cash book on impress system for the month of January 2020

2020		Rs
Jan.1	Amount received from the cashier	1,400
Jan.2	Postage paid	120
Jan.3	Paid for coolie charges	30
Jan. 5	Paid for taxi hire, CGST and SGST2.5%	40
Jan.7	Paid for envelops, CGST and SGST 6%	50
Jan.8	Paid reward to servants	35
Jan.9	Paid for tonga hire	20
Jan.10	Paid for tea served to customers (CGST and SGST 2.5%)	80
Jan.12	Paid for printing (CGST and SGST 6%)	100
Jan.18	Paid for cartage	25
Jan.24	Paid for miscellaneous expenses	24
Jan.24	Account register purchased (CGST and SGST 6%)	150

The solution of Question No 16 Chapter No 8: –

Dr.	Cash Book
Cash Received	Date	Particulars	V.N.	L.F.	Amount
	2020
1,400	Jan.1	To Balance b/d
	Jan.2	To Postage A/c			120
	Jan.3	By Fare A/c			30
	Jan.5	By Taxi fare A/c			40
	Jan.5	By Input CGST			1
	Jan.5	By Input SGST			1
	Jan.7	By Stationary A/c			50
	Jan.7	By Input CGST			3
	Jan.7	By Input SGST			3
	Jan.8	By Reward to Servants A/c			35
	Jan.9	By Tonga hire A/c			20
	Jan.10	By Referment A/c			80
	Jan.10	By Input CGST			2
	Jan.10	By Input SGST			2
	Jan.12	By Printer A/c			100
	Jan.12	By Input CGST			6
	Jan.12	By Input SGST			6
	Jan.18	To cartage A/c			25
	Jan.24	To Miscellaneous Expenses A/c			24
	Jan.27	By Stationary A/c			150
	Jan.27	By Input CGST			9
	Jan.27	By Input SGST			9

	Jan.31	To Balance C/d			684
1,400					1,400