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

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

In the Books of Simran, Delhi

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

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*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

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*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

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*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

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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: –

T.S. Grewal’s Double Entry Book Keeping

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