Chapter No. 8 – Cash Book – USHA Publication Class +1 – Solution

Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution

What is Cashbook?

In Cashbook, we will record the all-cash transaction of the business. This book keeps a record of all cash payments and cash receipts. it is the book of original entries because first of all, we record the all-cash transaction in this book and then posted these transactions into the various ledger accounts.

1. Single Column:

This type of cash book is very simple because it is similar to the cash account. it has only one column on both sides. The Debit side of the cash book shows all receipts and the credit side shows all the payments made.

2. Double Column:

Double Column CashBook has two account columns on both sides of the cash book.  it is three Type shown as below:

  1. Bank and Cash Column
  2. Discount and Cash Column
  3. Discount and Bank Column

It is an original entry book So we need to record the full transaction but in the single column cash book, it is not possible to record properly those cash transactions which are including discount account also. So we need a discount and cash column.

For example, Received cash from Pawan for Rs 9900/- and allow a discount of Rs 100/-.

The journal entry of this transaction will be

Cash A/c            Dr. 9,900

Discount A/c      Dr.   100

To Pawan a/c             10,000/-

It not possible to record full transactions because we did not have any column for recording the amount of discount. So We have to prepare the double column cash book.

3. Triple Column

Every Businessman has a minimum of one current account in the bank. it is a very convenient way for him to get paid by cheque and make payments to others by cheque. So, he has to record these payments and receipts in the cashbook for this an additional column will require a name bank column. So now a total three-column will be required to record the proper payment and receipts in the cashbook these are shown below

  1. Cash Column
  2. Bank Column
  3. Discount Column

Check out the full article: –

Cash Book | Types of Cash Book | Subsidiary Books

Chapter No. 8 – Cash Book – USHA Publication Class +1 – Solution

Question wise solution of the all Questions of Chapter No. 8 – Cash Book – USHA Publication Class +1 – Solutions are shown below: –

Q 01 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 01 Chapter No 8 01. Enter the following transactions in a sample cash book of Mr Kapil 2019 ...
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Q 02 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 02 Chapter No 8 02. Enter the following transactions in a sample column cash book and balance the ...
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Q 03 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 03 Chapter No 8 03. Enter the following transactions in a simple cash book of Asha Bhonsle : ...
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Q 04 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 04 Chapter No 8 04. Record the following transactions in a simple cash book of Sukhdev Singh : ...
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Q 05 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 05 Chapter No 8 05. Record the following transactions of Raveesh in cash book with Cash and Bank ...
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Q 06 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 06 Chapter No 8 06. Enter the following transactions in Double column cash book (cash and bank) of ...
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Q 07 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 07 Chapter No 8 07. Prepare a double column cash book from the following transaction of Manohar Singh: ...
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Q 08 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 08 Chapter No 8 08. Enter the following transaction in cash and bank columns and balance the cash ...
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Q 09 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 09 Chapter No 8 09. Enter the following transaction in cash and bank columns : 2019   Jun.1 ...
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Q 10 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 10 Chapter No 8 10. Enter the following transaction in double column cash book of Avtar Singh and ...
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Q 11 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 11 Chapter No 8 11. Enter the following transaction in the double column cash book of Manoj Kumar ...
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Q 12 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 12 Chapter No 8 12. Enter the following transaction in double column cash book of Nigam Sarup: 2019 ...
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Q 13 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 13 Chapter No 8 13. Enter the following transaction in the double column cash book of Malkinder Singh: ...
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Q 14 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 14 Chapter No 8 14. Kapil Sharma operates two bank account. Prepare columnar cash book with two bank ...
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Q 15 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 15 Chapter No 8 15. Rule a non-analytical petty cash book and enter the following transaction. The book ...
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Q 16 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 16 Chapter No 8 16. From the following information, you are required to prepare non-analytical petty cash book ...
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Q 17 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 17 Chapter No 8 17. Record the following transactions in petty cash book drawn with suitable columns and ...
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Q 18 CH 8 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 8 - Cash Book - USHA Publication Class +1 - Solution
Question No 18 Chapter No 8 18. From the following particular, prepare an Analytical petty cash book on the Impress ...
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