Question No 24 Chapter No 7 – UNIMAX Class 11
Table of Contents
24. From the following particulars, prepare a petty cash book for the month of April 2020:
| 2020 | ₹ | |
| Apr.1 | Drew for petty cash | 5,000 |
| Apr.3 | Paid for postage | 300 |
| Apr.5 | Paid telephone bill ₹400 plus CGST and SGST @ 6% each | |
| Apr.8 | Paid for cartage | 140 |
| Apr.9 | Paid for postage | 200 |
| Apr.12 | Paid for sundries | 100 |
| Apr.27 | Paid for stationery ₹ 300 plus CGST and SGST @ 6% each |
If the imprest amount is ₹2,000, show what amount the petty cashier would be entitled to draw at the beginning of the next month.
The solution of Question No 24 Chapter No 7 – UNIMAX Class 11
| Petty Cash Book | ||||||||
| Amount received ₹ | L.F. | CB folio | Date | Particulars | L.F. | V.No. | Amount paid | |
| 2020 | ||||||||
| 5,000 | Apr.1 | To Bank A/c | ||||||
| Apr.3 | By postage A/c | 300 | ||||||
| Apr.5 | By Telephone expenses A/c | 400 | ||||||
| Apr.5 | By Input CGST A/c | 24 | ||||||
| Apr.5 | By Input SGST A/c | 24 | ||||||
| Apr.8 | By Cartage A/c | 140 | ||||||
| Apr.9 | By Postage A/c | 200 | ||||||
| Apr-12 | By Sundry expenses A/c | 100 | ||||||
| Apr.27 | By Stationery A/c | 300 | ||||||
| Apr.27 | By Input CGST A/c | 18 | ||||||
| Apr.27 | By Input SGST A/c | 18 | ||||||
| Apr.30 | By Balance c/d | 3,476 | ||||||
| 5,000 | 5,000 | |||||||
| 3,476 | May 1 | To Balance b/d | ||||||
| 1,524 | May 1 | To Bank A/c | ||||||
Read out the full article to know the meaning of Cash Book
Petty Cash Book | Example | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Petty Cash Book | Example | 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
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Part-II
- 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