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Standard XI
Accountancy
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Question

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

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Solution

Rent Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
3
Bank A/c
200
30
Balance c/d
200
200
200

Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
1
Cash A/c
700
30
Balance c/d
2,050
10
Bank A/c
1,350
2,050
2,050

Salaries Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
8
Bank A/c
450
30
Balance c/d
450
450
450

Sita’s Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
10
Cash A/c
300
30
Balance c/d
300
300
300

Sales Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
4,500
3
Bank A/c
4,000
10
Cash A/c
500
4,500
4,500

Interest Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
120
7
Cash A/c
120
120
120

Ram’s Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
April 2011
April 2011
30
Balance c/d
980
2
Cash A/c
980
980
980

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14 Paid Trade Expenses ₹ 105.
16 Paid into Bank ₹ 1,000.
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20 Received ₹ 400 from Manohar and allowed him discount ₹ 10.
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Q. From the following transactions, prepare Cash Book with Cash and Bank Columns:−

2016

(₹)
May 1 Cash in hand 4,800
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20 Received a cheque of ₹ 6,800 from Vijay which was endorsed to AmritRaj on 23rd May.
25 Withdrew cash from Bank ₹ 5,000 for paying gift to his daughter on her birthday.
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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 particulars, prepare a Cash Book with Cash and Bank Columns:

2017
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3 Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200.
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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 double column cash book with cash and bank column from the following information:
2017
Sept. 1 Cash in hand Rs. 75,000
Sept. 1 Bank overdraft Rs. 35,000
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