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Question No 5 Chapter No 10 – T.S. Grewal 11 Class

Question No. 5 - Chapter No.10 - T.S. Grewal +1 Book 2019
Question No. 5 - Chapter No.10 - T.S. Grewal +1 Book 2019

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Question No 5 Chapter No 10

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From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

2018 Rs.
Apr.1Cash in Hand6,400
Apr.3Received Cash from Anupama1,00,000
Apr.4Paid into Bank 80,000
Apr.5Received from Bhumika as commission Rs 6,000 plus CGST and SGST @ 6% each 
Apr.6Paid Wages 30,000
Apr.7Withdrawn from Bank for expenses30,000
Apr.8Purchased goods from Ashok on the credit of Rs 10,000 plus CGST and SGST @ 6% each 
Apr.9Cash sales of Rs 10,000 charged CGST and SGST @ 6% each 
Apr.11Drew Cash for domestic purposes10,000
Apr.12Purchased furniture for Rs 4,000 plus CGST and SGST @ 6% each  
Apr.13Paid to Ruma1,200
Apr.14Paid to Ganguly Brothers for office fan Rs 1,500 plus CGST and SGST @ 6% each  
Apr.15Paid own life insurance premium from office cash800
Apr.16Purchased stationery Rs 1,000 plus CGST and SGST @ 6% each 
Apr.17Paid office expenses500
Apr.18Remitted to Raman900
Apr.19Paid electricity charges 100
Apr.20Received interest from Gupta & Co. 500
Apr.30Deposited all cash into the bank in excess of 2,000

The solution of Question No 5 Chapter No 10:- 

In the Books of Suresh, Chennai

Dr.Cash BookCr.
DateParticulars
L.F.AmountDateParticulars
L.F.Amount
2018   2018   
Apr. 1To Balance B/d  6,400Apr. 4By Bank A/c 80,000
Apr. 3To Anupama A/c 1,00,000Apr. 6By Wages  A/c 30,000
Apr. 5To Commission A/c* 6,000Apr. 11By Drawing A/c 1,200
Apr. 5To Output CGST A/c 360Apr. 12By Office Furniture A/c* 4,000
Apr. 5To Output SGST A/c 360Apr. 12By Input CGST  A/c 240
Apr. 7To Bank A/c 30,000Apr. 12By Input SGST A/c 240
Apr. 9To Sales A/c* 10,000Apr. 13By Ruma A/c 1,200
Apr. 9To Output CGST A/c 600Apr. 14By Electric Fitting A/c* 1,500
Apr. 9To Output SGST A/c 600Apr. 14By Input CGST  A/c 90
Apr. 20To Interest Received A/c 500Apr. 14By Input SGST A/c 90
    Apr. 15By Drawing A/c 800
    Apr. 16By Stationery A/c* 1,000
    Apr. 16By Input CGST  A/c 60
    Apr. 16By Input SGST A/c 60
    Apr. 17By Office Expenses A/c 2,000
    Apr. 18By Raman A/c 900
    Apr. 19By Electricity Charges A/c 100
    Apr. 30By Bank  A/c (Bal. Fig.)  22,040
    Apr. 30By Balance C/d 2,000
        
   1,54,820   1,54,820

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

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*Apr.5 Received from Bhumika as commission Rs 6,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
6,000 * 6% = 360/- each

*Apr.9 Cash sales of Rs 10,000 charged CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
10,000 * 6% = 600/- each

*Apr.12 Purchased furniture for Rs 4,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
4,000 * 6% = 240/- each

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*Apr.14 Paid to Ganguly Brothers for office fan Rs 1,500 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
1,500 * 6% = 90/- each

*Apr.16 Purchased stationery Rs 1,000 plus CGST and SGST @ 6% each

The calculation of Amount of CGST and SGST @ 6% each.
1,000 * 6% = 60/- 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: –

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

T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping

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