Question No 18 Chapter No 8 – USHA Publication 11 Class

Question No 18 Chapter No 8

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
GST

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

 

Q no. 18 1 min - Question No 18 Chapter No 8 - USHA Publication  11 Class
Question No 18 Chapter No 8

 

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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