Question No 18 Chapter No 8
18. From the following particular, prepare an Analytical petty cash book on the Impress System
| 2018 | Rs | 2018 | Rs | ||
| Apr.1 | Petty cash balance | 350 | Apr.12 | Paid for cartage | 50 |
| Apr.1 | Paid the impressing amount(impress account Rs 3,000) | Apr.15 | Paid for Taxi hire | 160 | |
| Apr.2 | Paid for telephone plus CGST and SGST 9% | 400 | |||
| Apr.3 | Paid for postage | 65 | Apr.18 | Paid for beverages Rs 120 plus CGST and SGST 2.5% | |
| Apr.4 | Paid wages | 320 | Apr.21 | Paid for repair | 60 |
| Apr.5 | Paid for Rickshaw Charges | 40 | Apr.24 | Paid for auto-chares | 70 |
| Apr.6 | Paid for speed post | 45 | Apr.26 | Paid for Photostat | 20 |
| Apr.7 | Purchased stationery Rs 300 plus 6%CGST and SGST | Apr.28 | Paid for lamination | 30 | |
| Apr.10 | Paid for repairs | 190 | Apr.30 | Paid for cartage |
The solution of Question No 18 Chapter No 8: –
| Recei pt |
Date | V. NO | Particulars |
Pay ment |
telep hones |
C GST |
S |
Post age |
Wa ges |
Frate |
Re pair |
Cartage |
Statio nery |
Refresh ment |
| 350 | Apr.1 | R1 | To Cash A/c | |||||||||||
| 2,650 | Apr.1 | 1 | By Travelling Ex. A/c | |||||||||||
| Apr.2 | 2 | By Telegram A/c | 400 | 400 | ||||||||||
| Apr.2 | 3 | By Input CGST A/c | 36 | 36 | ||||||||||
| Apr.2 | 4 | By Input SGST A/c | 36 | 36 | ||||||||||
| Apr.3 | 4 | By Postage A/c | 65 | 65 | ||||||||||
| Apr.4 | 4 | By Wages A/c | 320 | 320 | ||||||||||
| Apr.5 | 5 | By Rickshaw Charges A/c | 40 | 40 | ||||||||||
| Apr.6 | 6 | By Speed Post A/c | 45 | 45 | ||||||||||
| Apr.7 | 7 | By Stationery A/c | 300 | 300 | ||||||||||
| Apr.7 | 8 | By Input CGST A/c | 18 | 18 | ||||||||||
| Apr.7 | 9 | By Input SGST A/c | 18 | 18 | ||||||||||
| Apr.10 | 10 | By Repairs A/c | 190 | 190 | ||||||||||
| Apr.12 | 11 | By Cartage A/c | 50 | 50 | ||||||||||
| Apr.15 | 12 | By Taxi Hire A/c | 160 | 160 | ||||||||||
| Apr.18 | 13 | By Beverages A/c | 120 | 120 | ||||||||||
| Apr.18 | 13 | By Input CGST A/c | 3 | 3 | ||||||||||
| Apr.18 | 13 | By Input SGST A/c | 3 | 3 | ||||||||||
| Apr.21 | 14 | By Repair A/c | 60 | 60 | ||||||||||
| Apr.24 | 14 | By auto Charges A/c | 70 | 70 | ||||||||||
| Apr.26 | 14 | By Photostat A/c | 20 | 20 | ||||||||||
| Apr.28 | 15 | By Lamination A/c | 30 | 30 | ||||||||||
| Apr.30 | By Cartage A/c | 60 | 60 | |||||||||||
| Apr.30 | By Balance C/d | 956 | ||||||||||||
| 3,000 | 3,000 | 400 | 57 | 57 | 110 |
320 | 270 | 250 | 110 | 350 | 120 |
Cash Book | Types of Cash Book | Subsidiary Books
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
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Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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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