Question No 2 Chapter No 10
Enter the following transactions of Mr Ripinder, Delhi in a Single Column Cash Book and Balance it:
| 2018 | Rs. | 2018 | Rs. | ||
| Apr.1 | Mr Suresh Commenced Business with Cash | 80,000 | Apr.17 | Paid for Stationery | 200 |
| Apr.3 | He bought goods | 50,000 | Apr.18 | Paid for office furniture | 3,000 |
| Apr.5 | Sold goods for Cash | 40,000 | Apr.21 | Received from Mr Kailash Chand | 6,800 |
| Apr.6 | Received cash from Mr Manohar | 3,600 | Apr.22 | Paid for advertising | 1,008 |
| Apr.9 | Paid into Bank | 30,000 | Apr.25 | Purchased postage stamps | 80 |
| Apr.13 | Paid cash to Harikrishan | 2,150 | Apr.28 | Paid Rent | 1,120 |
| Apr.30 | Paid electricity charges | 150 |
The solution of Question No 2 Chapter No 10: –
In the Books of Mr Suresh, Delhi
| Dr. | Cash Book | Cr. | |||||
| Date | Particulars |
L.F. | Amount | Date | Particulars |
L.F. | Amount |
| 2018 | 2018 | ||||||
| Apr. 1 | To Capital A/c | 80,000 | Apr. 3 | By Purchase A/c | 50,000 | ||
| Apr. 5 | To Sale A/c | 40,000 | Apr. 9 | By Bank A/c | 30,000 | ||
| Apr. 6 | To Mr. Manohar A/c | 3,600 | Apr. 13 | By Harikrishan A/c | 2,150 | ||
| Apr. 21 | To Mr Kailash Chand A/c | 6,800 | Apr. 17 | By Stationery A/c | 200 | ||
| Apr. 18 | By Office Furniture A/c | 10,000 | |||||
| Apr. 22 | By Advertising A/c | 1,008 | |||||
| Apr. 25 | By Postage A/c | 80 | |||||
| Apr. 28 | By Rent A/c | 1,120 | |||||
| Apr. 18 | By Electricity A/c | 150 | |||||
| Apr. 30 | By Balance C/d | 42,692 | |||||
| 2,38,000 | 2,38,000 | ||||||
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 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
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T.S. Grewal’s Double Entry Book Keeping