Question No 25 Chapter No 7 – UNIMAX Class 11
Table of Contents
25. Prepare an analytical petty cash book on the Imprest system from the following:
| 2020 | ₹ | |
| Jan.1 | Received ₹10,000 for petty cash | |
| Jan.2 | Paid bus fare | 50 |
| Jan.2 | Paid to cartage | 250 |
| Jan.3 | Paid for postage | 500 |
| Jan.3 | Paid wages for casual labourers | 600 |
| Jan.4 | Paid for stationery ₹ 400 plus CSGT and SGST @ 6% each | |
| Jan.4 | Paid auto charges | 200 |
| Jan.5 | Paid for the repair of chairs | 1,500 |
| Jan.5 | Paid bus fare | 100 |
| Jan.5 | Paid cartage | 400 |
| Jan.6 | Paid for postage | 700 |
| Jan.6 | Paid for conveyance charges | 300 |
| Jan.6 | Paid cartage | 300 |
| Jan.6 | Paid for stationery ₹ 200 Plus CSGT and SGST @ 6% each | |
| Jan.6 | Paid for Refreshments to customers | 500 |
The solution of Question No 25 Chapter No 7 – UNIMAX Class 11
| Dr. | Cash Book | Cr. | |||||||||||
| Amount | Date | v. n | Particular | Total pay ment | Con. | Cart age | Station ery |
Post age |
wages | Re pair |
Sund ries |
Input CGST | Input SGST |
| 2020 | |||||||||||||
| 10,000 | Jan.1 | 1 | To Cash A/c | ||||||||||
| Jan.2 | 1 | By Conveyance A/c | 50 | 50 | |||||||||
| Jan.2 | 2 | By Cartage A/c | 250 | 250 | |||||||||
| Jan.3 | 3 | By Postage A/c | 500 | 400 | |||||||||
| Jan.3 | 4 | By Wages A/c | 600 | 600 | |||||||||
| Jan.4 | 5 | By Stationery A/c | 400 | 400 | |||||||||
| Jan.4 | 5 | By Input CGST A/C | 24 | 24 | |||||||||
| Jan.4 | 5 | By Input SGST A/c | 24 | 24 | |||||||||
| Jan.4 | 6 | By Conveyance A/c | 200 | 200 | 1,500 | ||||||||
| Jan.5 | 7 | By Repair A/c | 1,500 | ||||||||||
| Jan.5 | 8 | By Conveyance A/c | 100 | 100 | |||||||||
| Jan.5 | 9 | By Cartage A/c | 400 | 400 | |||||||||
| Jan.6 | 10 | By Postage A/c | 700 | 700 | |||||||||
| Jan.6 | 11 | By Conveyance A/c | 300 | 300 | |||||||||
| Jan.6 | 12 | By Cartage A/c | 300 | ||||||||||
| Jan.6 | 13 | By Stationery A/c | 200 | 12 | |||||||||
| Jan.6 | 13 | By Input CGST A/c | 12 | ||||||||||
| Jan.6 | 13 | By Input SGST A/c | |||||||||||
| Jan.6 | 14 | By General expenses A/c | 500 | 500 | |||||||||
| 6,072 | 650 | 950 | 600 | 1,200 | 600 | 1,500 | 500 | 36 | 36 | ||||
| 3,928 | |||||||||||||
| 10,000 | 10,000 | ||||||||||||
| 3,928 | Jan.7 | To Balance c/d | |||||||||||
| 6,072 | Jan.7 | To Cash 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
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