Question No 4 Chapter No 10 – T.S. Grewal 11 Class

Question No. 4 - Chapter No.10 - T.S. Grewal +1 Book 2019

Question No 4 Chapter No 10

Prepare Simple Cash Book from the following transaction of Simran, Delhi:

2018   Rs. 2018   Rs.
Mar.1 Mr Simran Commenced Business with Cash 65,000 Mar.17 Paid for miscellaneous expenses 450
Mar.3 Bought goods for cash, CGST and SGST paid @ 6% each 6,850 Mar.19 Received cash from Mr Trilok Chand 4,850
Mar.4 Paid cash to Mr Mohan 950 Mar.22 Purchased goods, CGST and SGST paid @ 6% each 2,500
Mar.6 Deposited in Bank 40,000 Mar.22 Paid Salary 4,000
Mar.6 Paid for office furniture in cash, CGST and SGST paid @ 6% each 4,650 Mar.25 Paid rent, CGST and SGST paid @ 6% each  900
Mar.9 Sold goods for cash charged CGST and SGST @ 6% each 30,000 Mar.28 Paid electricity bill  350
Mar.12 Paid wages in cash 1,200 Mar.29 Paid for advertising, CGST and SGST paid @ 6% each 400
Mar.13 Paid for stationery, CGST and SGST paid @ 6% each 400 Mar.31 Paid into bank 25,000
Mar.15  Sold goods for cash, Charged CGST and SGST @ 6% each 25,000      
Mar.24 Payment to a carpenter for repairs to private property 350      
Mar.26 Paid for medical expenses of Smt. Gopal 1,800      
Mar.30 Paid for shop rent Rs 2,000 along with CGST and SGST @ 6% each        

The solution of Question No 4 Chapter No 10: – 

In the Books of Simran, Delhi

Dr. Cash Book Cr.
Date Particulars
L.F. Amount Date Particulars
L.F. Amount
2018       2018      
Mar. 1 To Capital A/c    65,000 Mar. 3 By Purchase A/c*   6,850
Mar. 9 To Sale A/c*   30,000 Mar. 3 By Input CGST  A/c   411
Mar. 9 To Output CGST A/c   1,800 Mar. 3 By Input SGST A/c   411
Mar. 9 To Output SGST A/c   1,800 Mar. 4 By Mr Mohan A/c   950
Mar. 15 To Sale A/c*   25,000 Mar. 6 By Bank A/c   40,000
Mar. 15 To Output CGST A/c   1,500 Mar. 6 By Office Furniture A/c*   4,650
Mar. 15 To Output SGST A/c   1,500 Mar. 6 By Input CGST  A/c   279
Mar. 19 To Mr. Trilok Chand A/c   4,850 Mar. 6 By Input SGST A/c   279
        Mar. 12 By Wages A/c   1,200
        Mar. 13 By Stationery A/c*   400
        Mar. 13 By Input CGST  A/c   24
        Mar. 13 By Input SGST A/c   24
        Mar. 17 By Misc. Expenses A/c   450
        Mar. 22 By Purchase A/c*   2,500
        Mar. 22 By Input CGST  A/c   150
        Mar. 22 By Input SGST A/c   150
        Mar. 22 By Salary A/c   4,000
        Mar. 25 By Rent A/c*   900
        Mar. 25 By Input CGST  A/c   54
        Mar. 25 By Input SGST A/c   54
        Mar. 22 By Electricity A/c   350
        Mar. 29 By Advertising A/c*   400
        Mar. 29 By Input CGST  A/c   24
        Mar. 29 By Input SGST A/c   24
        Mar. 31 By Bank A/c*   25,000
        Mar. 30 By Balance C/d   41,916
               
      1,31,450       1,31,450

All transactions which are highlighted with (*) are explained as following as follows: –

*Mar.03 Bought goods for cash, CGST and SGST @ 6% each 6,850

The calculation of Amount of CGST and SGST @ 6% each.
6,850 * 6% = 411/- each

*Mar.06 Paid for office furniture in cash, CGST and SGST paid @ 6% each 4,650

The calculation of Amount of CGST and SGST @ 6% each
4,650 * 6% = 279/- each

*Mar.09 Sold goods for cash charged CGST and SGST @ 6% each 30,000

The calculation of Amount of CGST and SGST @ 6% each
30,000 * 6% = 1,800/- each

*Mar.13 Paid for stationery, CGST and SGST paid @ 6% each 400

The calculation of Amount of CGST and SGST @ 6% each
400 * 6% = 24/- each

*Mar.15 Sold goods for cash, Charged CGST and SGST @ 6% each 25,000

The calculation of Amount of CGST and SGST @ 6% each
25,000 * 6% = 1,500/- each

*Mar.22 Purchased goods, CGST and SGST paid @ 6% each 2,500

The calculation of Amount of CGST and SGST @ 6% each.
2,500 * 6% = 150/- each

*Mar.25 Paid rent, CGST and SGST paid @ 6% each 900

The calculation of Amount of CGST and SGST @ 6% each
900 * 6% = 54/- each

*Mar.29 Paid for advertising, CGST and SGST paid @ 6% each 400

The calculation of Amount of CGST and SGST @ 6% each
400 * 6% = 24/- each

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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Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

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