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Question No 26 Chapter No 7 – UNIMAX Class 11
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Table of Contents
26. Prepare a petty cash book from the following transactions. The imprest is ₹ 2,000:
| 2020 | ₹ | |
| Jan.1 | Paid cartage | 50 |
| Jan.2 | STD charges | 40 |
| Jan.2 | Bus fare | 20 |
| Jan.3 | Paid for postage | 30 |
| Jan.4 | Refreshment for employees | 80 |
| Jan.6 | Courier charges | 30 |
| Jan.8 | Refreshment for customer | 50 |
| Jan.10 | Cartage | 35 |
| Jan.15 | Taxi fare to Manager | 70 |
| Jan.18 | Stationery | 65 |
| Jan.20 | Bus fare | 10 |
| Jan.22 | Fax charges | 30 |
| Jan.25 | Telegram charges | 35 |
| Jan.27 | Postage stamps | 200 |
| Jan.29 | Repair on furniture | 105 |
| Jan.30 | Laundry expenses | 115 |
| Jan.31 | Miscellaneous expenses | 100 |
The solution of Question No 26 Chapter No 7 – UNIMAX Class 11
| Dr. | Petty Cash Book | Cr. | |||||||
| Amount received (₹) | Date | Particulars | V. No. | Amount Paid (₹) | Postage | Telephone & Telegram | Conve-yance | Station-ery | Miscell. Expenses |
| 2,000 | Jan.1 | To cash A/c | |||||||
| Jan.1 | By Cartage A/c | 50 | 50 | ||||||
| Jan.2 | By STD charges A/c | 40 | 40 | ||||||
| Jan.2 | By Bus fare A/c | 20 | 20 | ||||||
| Jan.3 | By Postage A/c | 30 | 30 | ||||||
| Jan.4 | By refreshment A/c | 80 | 80 | ||||||
| Jan.6 | By Courier charges A/c | 30 | 30 | ||||||
| Jan.8 | By Refreshment A/c | 50 | 50 | ||||||
| Jan.10 | By Cartage A/c | 35 | 35 | ||||||
| Jan.15 | By Taxi fare A/c | 70 | 70 | ||||||
| Jan.18 | By Stationery A/c | 65 | 65 | ||||||
| Jan.20 | By Bus fare A/c | 10 | 10 | ||||||
| Jan.22 | By Fax charges A/c | 30 | 30 | ||||||
| Jan.25 | By Telegrams A/c | 35 | 35 | ||||||
| Jan.27 | By Postage A/c | 200 | 200 | ||||||
| Jan.29 | By Repair on furniture A/c | 105 | 105 | ||||||
| Jan.30 | By Laundry expenses A/c | 115 | 115 | ||||||
| Jan.31 | By Misc. expenses A/c | 100 | 100 | ||||||
| 1065 | 260 | 75 | 100 | 65 | 565 | ||||
| Jan.31 | By Balance c/d | 935 | |||||||
| 2,000 | 2,000 | ||||||||
| 935 | Feb.1 | To Balance b/d | |||||||
| 1065 | Feb.1 | To cash received A/c | |||||||
Read out the full article to know the meaning of Cash Book
Petty Cash Book | Example | Subsidiary Books
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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
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
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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