Question No 17 Chapter No 8

Question No 17 Chapter No 8

17. Record the following transactions in petty cash book drawn with suitable columns and then balance the same:

2018 Rs
Jan.1The petty cashier is given a monthly impress amount of Rs 750 
 He spent last month Rs 607.50 got the balance from the head cashier today 
Jan.2Pai for printing92.5
Jan.3Paid for sundry expenses46.5
Jan. 5Paid for stationary42.5
Jan.9Paid for coolie hire25
Jan.12Stamps purchased45
Jan.14Paid for tonga-hire23
Jan.16Stationary purchased36
Jan.19Paid for general expenses52.5
Jan.20Paid for cartage37
Jan.22Paid for adverting57
Jan.24Paid for postage35
Jan.26Paid for tonga and coolie hire46
Jan.27Paid for blotting papers and ink12.5
Jan.29Paid for telegram32
Jan.31Paid for petty repairs21


The solution of Question No 17 Chapter No 8: –


PaymentPostage & Stationery
Carriage & cartage

Postage & Telegram

Miscell expenses
142.50Jan.1R1To Cash A/c     
607.50Jan.11By Cash A/c     
 Jan.22By Printing A/c92.5092.50   
 Jan.33By Sundry Expenses A/c46.50   46.50
 Jan.54By Stationery A/c42.5042.50   
 Jan.94By Coolie Hire A/c25.00 25.00  
 Jan.124By Stamps A/c45.00  45.00 
 Jan.145By Tonga Hire A/c23.00 23.00  
 Jan.166By Stationery A/c36.0036.00   
 Jan.197By General expenses A/c52.50   52.50
 Jan.208By Cartage A/c400    
 Jan.229By Advertising A/c37.0037.00   
 Jan.2410By Postage A/c35.00  35.00 
 Jan.2611By Tonga & Coolie hire A/c46.00 46.00  
 Jan.2712By Blotting paper & ink A/c12.5012.50   
 Jan.2913By Telegram A/c32.00  32.00 
 Jan.3113By Petty repair A/c21.00  21.00 
 Jan. 31 By Balance C/d146.50    
750   750183.50131.00112.00177.00


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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