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Question

Enter the following transactions in a Single Column Cash Book:-
2016
Dec. 1 Cash-in-hand 25,000
2 Cash Sales (CGST 6%, SGST 6%) 40,000
4 Received from X on behalf of Y 4,000
9 Paid to Som Pal 4,900
Discount Received 100
12 Received from Vijay Kumar 7,800
and discount allowed 200
20 Bought goods for Cash (CGST 6%, SGST 6%) 20,000
21 Paid Cartage (CGST 6%, SGST 6%) 1,000
23 Remitted to Dharamvir 1,880
and discount allowed by him 120
25 Received M.O. from Mohan 500
27 Borrowed from Mahabir 7,500
29 Received from Bhushan 3,900
discount allowed 100
31 Paid to Lalit ₹ 2,700 in full settlement of his account of ₹ 3,000

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Solution

Cash Book
Dr. Cr.
Date Particulars L.F. Cash () Date Particulars L.F. Cash ()
2016 2016
Dec. 01 Balance b/d 25,000 Dec. 09 Som Pal 4,900
Dec. 02 Sales A/c 40,000 Dec. 20 Purchases A/c 20,000
Dec. 02 Output CGST A/c 2,400 Dec. 20 Input CGST A/c 1,200
Dec. 02 Output SGST A/c 2,400 Dec. 20 Input SGST A/c 1,200
Dec. 04 Y 4,000 Dec.21 Cartage 1,000
Dec. 12 Vijay Kumar 7,800 Dec. 21 Input CGST A/c 60
Dec. 25 Mohan 500 Dec. 21 Input SGST A/c 60
Dec. 27 Mahabir’s Loan A/c 7,500 Dec. 23 Dharamvir 1,880
Dec. 29 Bhushan 3,900 Dec. 31 Lalit 2,700
Dec. 31 Balance c/d 60,500
93,,500 93,500
2017
Jan.01 Balance b/d 60,500

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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18 Withdrawn from Bank ₹ 20,000 and Furniture was purchased for ₹ 15,000; the balance taken by the proprietor.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.
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