Question No 19 Chapter No 7 – UNIMAX Class 11
Table of Contents
19. Enter the following transaction in the two-column cash book.
| 2020 | ₹ | |
| Jan.1 | Commenced business with cash | 1,00,000 |
| Feb.3 | Deposited in the current account | 60,000 |
| Feb.4 | Paid Sita by cheque | 1,000 |
| Feb.4 | Discount allowed | 50 |
| Feb.5 | Sold goods for the cheque | 2,000 |
| Feb.6 | Bought goods and paid for these by cheque | 4,000 |
| Feb.9 | Paid cash for stationery | 500 |
| Feb.10 | Sold goods for cash and paid into the bank the same day | 3,600 |
| Feb.11 | Bought furniture and paid by bank same day | 2,500 |
| Feb.13 | Received from Parul cheque | 5,000 |
| Feb.13 | Allowed discount | 500 |
| Feb.17 | Paid to Sunil | 4,000 |
| Feb.19 | Received from Kavita cash | 3,000 |
| Feb.19 | Bank charged | 50 |
| Feb.20 | Paid trade expenses by cheque | 1,000 |
| Feb.21 | Give a loan by cheque to Grewal | 5,000 |
| Feb.27 | Withdraw from bank office use | 14,000 |
The solution of Question No 19 Chapter No 7 – UNIMAX Class 11
| Dr. | Cash Book | Cr. | |||||||
| Date | Particulars |
L. F. | cash | Bank | Date | Particulars |
L. F. | cash | Bank |
| 2020 | 2020 | ||||||||
| Feb.1 | To Capital A/c | 1,00,000 | Feb.3 | By Bank A/c | 60,000 | ||||
| Feb.3 | To Cash A/c | C | 60,000 | Feb.4 | By Sita A/c | 1,000 | |||
| Feb.9 | To Cheque in hand A/c | 2,000 | Feb.6 | By Purchases A/c | 4,000 | ||||
| Feb.10 | To Sales A/c | 3,600 | Feb.8 | By Stationery A/c | 500 | ||||
| Feb.13 | To Parul A/c | 5,000 | Feb.11 | By Furniture A/c | 2,500 | ||||
| Feb.17 | To Cash A/c | C | 4,000 | Feb.17 | By Bank A/c | 4,000 | |||
| Feb.18 | To Kavita A/c | 3,000 | Feb.19 | By Parul A/c | 5,000 | ||||
| Feb.27 | To Bank A/c | 14,000 | Feb.19 | By Bank charges A/c | 50 | ||||
| Feb.20 | By Trade charges A/c | 1,000 | |||||||
| Feb.21 | By Grewal’s loan A/c | 5,000 | |||||||
| Feb.27 | By Cash A/c | 14,000 | |||||||
| Feb.28 | By balance c/d | 52,500 | 42,050 | ||||||
| 1,17,000 | 74,600 | 1,17,000 | 74,600 | ||||||
| Mar.1 | To Balance b/d | 52,500 | 42,050 | ||||||
Read out the full article to know the meaning of Cash Book
Cash Book | Types of Cash Book | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Cash Book | Types of Cash Book | Subsidiary Books – in Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
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- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship