wiz-icon
MyQuestionIcon
MyQuestionIcon
12
You visited us 12 times! Enjoying our articles? Unlock Full Access!
Byju's Answer
Standard IV
Mathematics
Income Calculation
Enter the fol...
Question

Enter the following particulars in the Cash Book with Cash and Bank columns:−

2016
April 1 Balance of cash in hand ₹ 2,000 and at Bank ₹ 12,000.
3 Received cash from Madhav ₹ 1,800.
5 Cash Sales ₹ 1,000
6 Purchases by cheque ₹ 745.
9 Paid into Bank ₹ 1,850.
10 Paid cash for freight ₹ 54.
12 Drew from Bank for office use ₹ 600.
13 Issued a cheque in favour of M/s Arun & Sons for ₹ 985.
16 Paid into Bank ₹ 715.
17 Drew Cash for his son's birthday party ₹ 175.
19 Received a cheque from Navin for ₹ 380 and deposited it into bank on the same day.
20 Cash Sales ₹ 200.
25 Drew from Bank for office use ₹ 200.
26 Purchased furniture for ₹ 1,000 and payment made by cheque.
27 Navin's cheque dishonoured, Bank charges ₹ 5.
29 Purchased business premises, payment made by cheque ₹ 12,000.
30 Received cheque for ₹ 675 from Harish.

Open in App
Solution

Cash Book
Dr. Cr.
Date Particulars L.F. Cash (Rs) Bank (Rs) Date Particulars L.F. Cash (Rs) Bank (Rs)
2016 2016
Apr. 01 Balance b/d 2,000 12,000 Apr. 06 Purchases A/c 745
Apr. 03 Madhav 1,800 Apr. 09 Bank A/c C 1,850
Apr. 05 Sales A/c 1,000 Apr. 10 Freight A/c 54
Apr. 09 Cash A/c C 1,850 Apr. 12 Cash A/c C 600
Apr. 12 Bank A/c C 600 Apr. 13 M/s Arun & Sons 985
Apr. 16 Cash A/c C 715 Apr. 16 Bank A/c C 715
Apr. 19 Navin 380 Apr. 17 Drawings A/c 175
Apr. 20 Sales A/c 200 Apr. 25 Cash A/c C 200
Apr. 25 Bank A/c C 200 Apr. 26 Furniture A/c 1,000
Apr. 30 Harish 675 Apr. 27 Navin (380 + 5) 385
Apr. 30 Balance c/d 295 Apr. 29 Business Premises A/c 12,000
Apr. 30 Balance c/d 3,006
5,800 15,915 5,800 15,915
May 01 Balance b/d 3,006 May 01 Balance b/d 295

Notes: Transaction dated April 30, 2016, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

flag
Suggest Corrections
thumbs-up
68
similar_icon
Similar questions
Q. Enter the following transactions in the Cash Book with Cash and Bank Columns ∶−

2017
April 1 Balance of Cash in hand ₹400, overdraft at Bank ₹5,000.
4 Invested further capital ₹10,000 out of which ₹6,000 deposited into the bank.
5 Sold goods for cash ₹3,000.
6 Received from Ghanshyam ₹8,000; discount allowed to him ₹200.
10 Purchased goods for Cash ₹5,500.
11 Paid to Ram Vilas, our creditor ₹2,500; discount allowed by him ₹65.
13 Commission paid to our agent ₹530.
14 Office furniture purchased from Keshav in cash ₹200.
14 Rent paid ₹50.
14 Electricity charges paid ₹10.
16 Drew cheque for personal use ₹850.
17 Cash sales ₹2,500.
18 Collection from Atul ₹4,000, deposited in the bank on 19th April.
19 Drew from the bank for office use ₹500.
24 Dividend received by cheque ₹50, deposited in the bank on the same day.
25 Commission received by cheque ₹230, deposited in the bank on 28th April.
29 Drew from the bank for salary of the office staff ₹1,500.
29 Paid salary of the manager by cheque ₹500.
30 Deposited cash in the bank ₹1,000
Q. Enter the following transactions in a Cash Book with Cash and Bank Columns∶−

2017
March 1 Cash in Hand ₹ 15,000; Bank ₹ 8,000
2 Sold goods to X on credit for ₹ 10,000.
5 Sold goods for ₹ 20,000; received cheque from them, discount allowed 212%.
Cheque was deposited into bank on 7th March.
10 Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days ₹ 20,000.
12 Payment made to Suresh; half in Cash and half by cheque.
14 Received a Bank Draft for ₹ 6,820 from Siya Ram in full settlement of ₹ 7,000 due from him. Sent the draft to the Bank.
16 Settled Pawan's account of ₹ 5,000 at a discount of 5%.
17 Goods worth ₹ 8,000 were purchased from Sunil on 5th March. Its payment was made today by cheque after deducting 5% cash discount.
18 Withdrawn from Bank ₹ 20,000 and Furniture was purchased for ₹ 15,000; the balance taken by the proprietor.
20 Received a cheque from Ravi for ₹ 2,850 in settlement after deducting 5%.
Endorsed the cheque to Gopal on 22nd March.
22 Placed an order with 'Jai Traders' for goods of the value of ₹ 10,000 and sent a cheque of ₹ 8,000 with the order.
23 Purchased furniture by cheque of ₹ 6,000.
24 Cash sales ₹ 15,000; half of which deposited into bank.
25 X settled his account by payment of ₹ 10,150; ₹ 150 being the interest charged.
27 Paid rent to Landlord 'Rakesh' by cheque ₹ 2,000.
28 Cashed a cheque for ₹ 10,000 and paid salaries in cash ₹ 8,000.
31 Deposited into bank, balance of cash in excess of ₹ 5,000.
Q. From the following particulars, prepare a Cash Book with Cash and Bank Columns:

2017
Jan. 1 Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000
3 Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200.
4 Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹ 200.
5 Given as charity ₹ 100.
7 Issued a cheque of ₹ 500 to the petty cashier.
15 Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount.
16 Deposited the above cheque into Bank.
17 Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount.
18 Bought postage stamps ₹ 200.
20 Paid ₹ 4,000 by cheque for furniture purchased.
22 Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹.
24 Collected from Anil ₹ 5,000 in cash and deposited into bank the next day.
24 Cash purchases of stationery ₹ 200.
25 X settled his account of ₹ 7,000 by cheque of ₹ 6,850.
Cheque was deposited into the bank on 28th January.
27 Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 212% cash discount.
29 Cash sales for ₹ 10,000, received cheque.
30 Interest charged by bank ₹ 1,500.
Q. Prepare a Cash Book with Cash and Bank Columns from the following particulars∶−

2017

(₹)
Feb. 1 Cash in Hand ₹ 14,800; Bank Overdraft ₹ 32,700
4 Sold goods, received cheque (deposited same day) 4,950
5 Sold goods to Navin on Credit 10,000
8 Received from Navin a cheque for ₹ 9,500 in settlement of his account.
10 Sold goods to Murlidhar on Credit 6,000
12 Cheque received from Navin endorsed to Praveen in full settlement of his account 9,800
15 Received cheque from Ram 12,800
Allowed him discount 200
16 Paid into Bank (including Ram's cheque) 15,000
18 Cheque from Ram returned dishonoured and bank debits our account in respect of charges on this cheque ₹ 20. Discount not withdrawn.
19 Received the amount of returned cheque and bank charges in cash from Ram.
20 Instructed the bank to issue a bank draft for ₹ 5,000 in favour of Shyam. Bank charged ₹ 40 for issuing the draft.
22 Murlidhar settled his account by means of a cheque for ₹ 6,200; including ₹ 200 as the interest charged from him. Lodged the cheque into bank.
24 Paid ₹ 5,000 by cheque for cash purchases.
25 Sudhir who owed us ₹ 8,000 became bankrupt and paid us 50 paise per rupee.
28 Paid salary to Manohar Lal 3,000
28 Banked 20,000
Q.

From the following Cash Book (with cash and Bank columns) prepare necessary Ledger Accounts and balance them.

Cash Book (with Cash & Bank Columns)
Dr.
Cr.
Date
Particulars
L.F.
Cash Rs
Bank
Rs
Date
Particulars
L.F
Cash Rs
Bank
Rs
2011 Apr.
2011 Apr.
1
To Balance b/d
400
1,000
1
By Purchases A/c
700
2
To Ram ‘s A/c
980
3
By Rent A/c
200
3
To Sales A/c
4,000
10
By Sita’ s A/c
300
7
To Interest A/c
120
8
By Salaries A/c
450
10
To Sales A/c
500
10
By Purchases A/c
1,350
25
To Bank A/c
2,000
30
By Cash A/c
2,000
30
By Balance c/d
3,000
1,000
4,000
5,000
4,000
5,000
May 1
To Balance b/d
3,000
1,000
View More
Join BYJU'S Learning Program
similar_icon
Related Videos
thumbnail
lock
Income Calculation
MATHEMATICS
Watch in App
explore_more_icon
Explore more
Income Calculation
Standard IV Mathematics
Join BYJU'S Learning Program
book_image
AI Tutor
book_image
Textbooks
book_image
Question Papers
book_image
Install app
CrossIcon