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Standard XI
Accountancy
Accounting Period Concept
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Question

From the following cash Book of Mr. Patel for the month of April 2011, Prepare necessary ledger A/c’s and Balance the same.

Cash Book
Dr.
Cr.
Date
Particulars
R.No
L.F.
Amount
Rs
Date
Particulars
V.No.
L.F.
Amount Rs
2011 April
2011 April
1
To Balance b/d
5,000
1
By Purchases A/c
800
3
To Rohan’s A/c
1,400
4
By Wages A/c
500
6
To Sales A/c
3,600
8
By Purchases A/c
3,400
8
To Interest A/c
1,000
10
By Rekha’s A/c
1,900
10
To Imran’s A/c
2,000
12
By Drawing A/c
1,700
15
To Sales A/c
6,000
22
By Purchases A/c
1,600
20
To Rohan’s A/c
700
30
By Bank A/c
6,800
30
To Capital A/c
7,000
30
By Balance c/d
10,000
26,700
26,700
May 1
To Balance b/d
10,000

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Solution

Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
1
Cash A/c
800
30
Balance c/d
5,800
8
Cash A/c
3,400
22
Cash A/c
1,600
5,800
5.800
Wages Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
4
Cash A/c
500
30
Balance c/d
500
500
500
Rekha’s Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
10
Cash A/c
1,900
30
Balance c/d
1,900
1,900
1,900
Drawings Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
12
Cash A/c
1,700
30
Balance c/d
1,700
1,700
1,700
Bank Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Cash
6,800
30
Balance c/d
6,800
6,800
6,800
Rohan’s Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
2,100
3
Cash A/c
1,400
20
Cash A/c
700
2,100
2,100
Sales Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
9,600
6
Cash A/c
3,600
15
Cash A/c
6,000
9,600
9,600
Interest Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
1,000
8
Cash A/c
1,000
1,000
1,000
Imran’s Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
2,000
10
Cash A/c
2,000
2,000
2,000
Capital Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
7,000
30
Cash A/c
7,000
7,000
7,000

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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
Q. Prepare a Cash Book with Cash and Bank columns from the following information for the month of December 2011 in the Books of O'Neil:

2016
Dec. 1 Cash in Hand ₹ 2,780; Bank Overdraft ₹ 3,125.
2 Cheque worth ₹ 400 issued to the petty cashier.
5 ₹ 350 was paid to Hari & Sons for the supply of stationery on this day.
7 Received a cheque worth ₹ 600 from Pramod against sale of goods.
10 Received ₹ 1,200 for sale of goods.
11 The cheque which was received from Pramod on 7th December was endorsed as favour of Morgan together with ₹ 1,400 in cash.
15 Received ₹ 950 from Sheila.
23 Murarilal paid ₹ 2,000 in cash and ₹ 3,000 in cheque after receiving a discount of ₹ 200 for goods sold to him in November. The cheque was immediately deposited into the Bank.
26 Bought goods worth ₹ 1,700 from Rustom and paid by cheque after receiving a discount of ₹ 170.
30 Interest on overdraft ₹ 50 was charged by the Bank.
30 Cash in excess of ₹ 1,000 was deposited into the Bank.
Q.

The following are the Cash Book and Pass Book extracts of Mr. Anil for the month of May 2011. From this information you are required to prepare a Bank Reconciliation Statement as on 31st May 2011.

Cash Book (Bank Column Only)
Dr.
Cr.
Date
Particulars
Rs
Date
Particulars
Rs
2011 May 4
Ankita’s A/c
2,300
2011 May 1
By Balance b/d
7,500
11
To Kavita;s A/c
3,700
4
By Roky’s A/c
2,000
14
To Sales A/c
14,500
6
By Mamata’s A/c
2,500
15
To Furniture A/c
2,000
9
By Sonali’s A/c
4,000
22
To Anita’s A/c
1,500
15
By Manjiri’s A/c
1,500
26
To Ganesh’s A/c
4,000
17
By Purchases A/c
7,000
28
To Kamal’s A/c
3,000
20
By Drawings A/c
2,400
30
To Prakash’s A/c
1,000
24
By Machinery A/c
10,000
30
Too Balance’s c/d
8,500
27
By Archan’s A/c
3,600
40,500
40,500

Pass Book
Dr.
Cr.
Date
Particulars
Rs
Date
Particulars
Rs
2011 May 1
To Sonali’s A/c
4,000
2011 May 1
By Balance b/d
13,400
2
To Manjiri’s A/c
1,500
4
By Anita’s A/c
1,500
14
To Cash A/c
10,000
6
By Ganesh’s A/c
4,000
17
To Archana’s A/c
3,600
17
By Cash A/c
14,500
18
By Kamal’s
3,000
19
By Prakash’s A/c
1,000
Q.

From the following transactions Prepare necessary ledger accounts in the books of Mr. Joshi and balance the same.

2011 July
1
Started Business with Cash Rs 8,000.
4
Purchased goods on credit from Mr. Desmukh Rs 3,000 at 10% T.D.
6
Cash Sales Rs 4,000 at 5% C.D.
10
Paid Rent Rs 900.
15
Cash Purchases Rs 800.
20
Credit sales to Mr. Kulkarni Rs 2,700.
22
Paid cash to Mr. Deshmukh Rs 2,700.
23
31
Received cash from Mr. Kulkarni Rs 1,000.
Paid wages Rs 500.
Q.

From the following entries in the Bank column of the cash Book of Mr. Kunal and the corresponding Bank Statement, prepare Bank Reconciliation Statement as on 30th April 2011.

Cash Book (Bank Column)
Dr. Cr.
Date
Receipts
Rs
Date
Payments
Rs
2011
April 1
To Balance b/d
12,500
2011
Apr. 1
By Salaries A/c
4,000
4
To Sales A/c
8,000
7
By Purchases A/c
3,200
8
To Paritosh A/c
1,500
9
By Machinery A/c
6,000
13
To Mahima’s A/c
3,400
11
By Omkar’s A/c
1,000
18
To Karina’s A/c
4,600
15
By Drawings A/c
800
21
To Furniture A/c
1,200
18
By Vijay’s A/c
2,000
25
To Sales A/c
3,800
20
By Shobha’s A/c
1,000
30
Too Firoz’s A/c
3,000
28
By Printing A/c
500
30
By Balance c/d
19,500
38,000
38,000

Bank Statement
Date
Particulars
Deposits
Rs
Withdrawals
Rs
Balance
Rs
2011 April 1
Balance
12,500
2
Cheque
4,000
8,500
6
Cash
8,000
16,500
6
Cheque
3,200
13,300
10
Paritosh
1,500
14,800
16
Mahima
3,400
18,200
17
Cheque
800
17,400
20
Karin
4,600
22,000
24
Cash
3,800
25,800
28
Cheque
6,000
19,800
28
Shobha
1,000
18,800
30
Interest
100
18,900
30
Firoz
3,000
21,900
30
Bank Charges
10
21,890

You are required to prepare Bank Reconciliation Statement as on 30th April 2011

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