Question No 19 Chapter No 10
19. A Petty cashier in a frim received Rs15,000 as the petty cash imprest on 4th June 2017. During the week, his expenses were as follow:
2017 | Rs | |
Jun.4 | Conveyance change for manager’s trip to the city | 500 |
Jun.4 | Wages to casual labellers | 1,500 |
Jun.5 | Bus fare to workmen sent to customer’s premises | 200 |
Jun.5 | Stationary purchased for Rs 1,000 plus CGST and SGST @6% each | |
Jun.6 | Sent documents to head office by registered post | 400 |
Jun.6 | Postage stamp purchases | 1,000 |
Jun.6 | Revenue stamp for payment of wages | 500 |
Jun.7 | Repair of Typewriter | 400 |
Jun.7 | Paid electricity bill | 1,700 |
Jun.8 | Wages paid to coolies for shifting furniture, etc. | 400 |
Jun.8 | Taxi fare to assistant manager | 500 |
Jun.8 | Letter by registered post sent to different suppliers | 1,000 |
Jun.8 | Locks purchase for Rs 800 plus CGST and SGST @6% each | |
Jun.8 | Stationary purchases for Rs400 plus CGST and SGST @6% | |
Jun.8 | Refreshments to customers | 200 |
The solution of Question No 19 Chapter No 10: –
Dr. | |||||||||||||||
Recei pt |
Da te |
V. NO | Particulars |
Pay ment |
Tr avel ling Ex. |
Wa ges |
Sta |
CG ST |
SG ST |
post age |
Reve nue Post |
Re pair |
Elet ri city bill |
Mis cell an eous Ex. |
Refr esh ment |
Jun 2017 | |||||||||||||||
15,000 | 4 | R1 | To Cash A/c | ||||||||||||
4 | 1 | By Travelling Ex. A/c | 500 | 500 | |||||||||||
4 | 2 | By Wages A/c | 1,500 | 1,500 | |||||||||||
5 | 3 | By Travelling Ex. A/c | 200 | 200 | |||||||||||
5 | 4 | By Stationery A/c | 1,000 | 1,000 | |||||||||||
5 | 4 | By Input CGST A/c | 60 | 60 | |||||||||||
5 | 4 | By Input SGST A/c | 60 | 60 | |||||||||||
6 | 5 | By Postage A/c | 400 | 400 | |||||||||||
6 | 6 | By Postage Stamp A/c | 1,000 | 1,000 | |||||||||||
6 | 7 | By Revenue Stamp A/c | 500 | 500 | |||||||||||
7 | 8 | By Repair A/c | 400 | 400 | |||||||||||
7 | 9 | By Electricity bill A/c | 1,700 | 1,700 | |||||||||||
8 | 10 | By Wages A/c | 400 | 400 | |||||||||||
8 | 11 | By Travelling Ex. A/c | 500 | 500 | |||||||||||
8 | 12 | By Postage A/c | 1,000 | 1,000 | |||||||||||
8 | 13 | By Miscellaneous Ex. A/c | 800 | 800 | |||||||||||
8 | 13 | By Input CGST A/c | 48 | 48 | |||||||||||
8 | 13 | By Input SGST A/c | 48 | 48 | |||||||||||
8 | 14 | By Stationery A/c | 400 | 400 | |||||||||||
8 | 14 | By Input CGST A/c | 24 | 24 | |||||||||||
8 | 14 | By Input CGST A/c | 24 | 24 | |||||||||||
8 | 15 | By Refreshments A/c | 200 | 200 | |||||||||||
31 | By Balance C/d | 200 | |||||||||||||
15,000 | 5,000 | 780 | 362 | 265 | 850 | 212 | 1,597 |
if you are confused in the above table please download the following image: –
To understand more about cash book please check out following links: –
Cash Book | Types of Cash Book | Subsidiary Books
Single Column Cash Book | Explained with Example
Double Column Cash Book | Explained with Example
Triple Column Cash Book | Explained with Example
Petty Cash Book | Example | Subsidiary Books
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Also, Check out the solved question of previous Chapters: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
Check out T.S. Grewal +1 Book 2019 @ Oficial Website of Sultan Chand Publication
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