# Question No 6 Chapter No 10 – T.S. Grewal 11 Class

Question No. 6 - Chapter No.10 - T.S. Grewal +1 Book 2019

Question No 6 Chapter No 10

Two-Column Cash Book
Without Goods and Services Tax (GST)
Record the following transactions in Double Columns Cash Book and Balance the book on 31st March 2018

 2018 Rs. Mar.1 Cash in Hand 12,750 Cash at Bank 72,400 Mar.4 Received from Asha cash Rs 1,200 and a cheque for Rs 3,200, allowed discount Rs 400 Mar.7 Paid salary to staff by cheque 25,600 Mar.9 Withdrawn cash from the bank for office use 21,900 Mar.12 Interest paid by the bank on bank balance 1,200 Mar.16 Purchased furniture in cash 16,500 Mar.21 Paid Mohan & Co. by Cheque, discount received Rs 100 10,900 Mar.24 Proprietor withdrew from office cash for his personal use 11,600 Mar.29 Sold goods to Manoj for cash 14,800 Mar.31 Deposited office cash into the bank 21,200

### The solution of Question No 6 Chapter No 10:-

In the Books of _______________

 Dr. Cash Book Cr. Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank Mar. 2018 Mar. 2018 1 To Bal. B/d 12,750 72,400 7 By Salary A/c 25,600 4 To Asha A/c 1,200 3,200 9 By Cash A/c* 21,900 9 To Bank A/c* 21,900 16 By Furniture A/c 16,500 12 To Interest. A/c 1,200 21 By Mohan & Co. A/c 10,900 29 To Sales A/c 14,800 24 By Drawing A/c 11,600 31 To Cash A/c* 21,200 31 By Bank A/c* 21,200 31 By Balance C/d 1,350 39,600 50,650 98,000 50,650 98,000

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

*Mar.9 Withdrawn cash from the bank for office use 21,900

To understand the posting of this transaction, first, we have to understand the journal entry of this transaction. Which is shown as follows:

Cash A/c                                 Dr.      21,900

To Bank A/c                                          21,900

(Being cash withdrawal from the bank for office use)

So, According to the above journal entry, Both accounts cash & bank for which we have preparing cash book are involved in this transaction,
So, we have to show the treatment of both accounts in the cash book by posting one entry in the cash column and another in the bank column of the cash book.

Here cash a/c is debited by the bank a/c, so we will show the bank a/c in the debit side of cash book and the amount will be shown in the cash column because cash is increasing.

And we will show the Cash a/c in the Credit side of cash book and the amount will be shown in the Bank column because Bank balance is Decreasing.

*Mar.31 Deposited office cash into bank 21,200

To understand the posting of this transaction, first, we have to understand the journal entry of this transaction. Which is shown as follows:

Bank  A/c                                 Dr.      21,200

To Cash A/c                                            21,200

(Being cash deposited into bank a/c)

So, According to the above journal entry, Both accounts cash & bank for which we have preparing cash book are involved in this transaction,
So, we have to show the treatment of both accounts in the cash book by posting one entry in the cash column and another in the bank column of the cash book.

Here Bank a/c is debited by the Cash a/c, so we will show the Cash a/c in the debit side of cash book and the amount will be shown in the Bank column because Bank balance is increasing.

And we will show the bank a/c in the Credit side of cash book and the amount will be shown in the Cash column because Cash a/c is Decreasing.

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

Comment if you have any question.

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