From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

2019 ₹

April 1 Cash in Hand 6,400

April 3 Received Cash from Anupama 1,00,000

April 4 Paid into Bank 80,000

April 5 Received from Bhumika as commission ₹ 6,000 plus CGST and SGST @ 6% each

April 6 Paid Wages 30,000

April 7 Withdrawn from Bank for expenses 30,000

April 8 Purchased goods from Ashok on credit of ₹ 10,000 plus CGST and SGST @ 6% each

April 9 Cash sales of ₹ 10,000 charged CGST and SGST @ 6% each

April 11 Drew Cash for domestic purposes 10,000

April 12 Purchased furniture for ₹ 4,000 plus CGST and SGST @ 6% each

April 13 Paid to Ruma 1,200

April 14 Paid to Ganguly Brothers for office fan ₹ 1,500 plus CGST and SGST @ 6% each

April 15 Paid own life insurance premium from office cash 800

April 16 Purchased stationery ₹ 1,000 plus CGST and SGST @ 6% each

April 17 Paid office expenses 500

April 18 Remitted to Raman 900

April 19 Paid electricity charges 100

April 20 Received interest from Gupta &Co. 500

April 30 Deposited all cash into bank in excess of 2,000

Open in App

Solution

Cash Book

Dr.
Cr.

Date

Particulars

L.F.

Cash

(₹)

Date

Particulars

L.F.

Cash

(₹)

2019

2019

Apr 01
Balance b/d

6,400

Apr 04
Bank A/c

80,000

Apr 03
Anupama A/c

1,00,000

Apr 06
Wages A/c

30,000

Apr 05
Commission A/c

6,000

Apr 11
Drawings A/c

10,000

Apr 05
Output CGST A/c

360

Apr 12
Furniture A/c

4,000

Apr 05
Output SGST A/c

360

Apr 12
Input CGST A/c

240

Apr 07
Bank A/c

30,000

Apr 12
Input SGST A/c

240

Apr 09
Sales A/c

10,000

Apr 13
Rama A/c

1,200

Apr 09
Output CGST A/c

600

Apr 14
Office Fan A/c

1,500

Apr 09
Output SGST A/c

600

Apr 14
Input CGST A/c

90

Apr 20
Interest A/c

500

Apr 14
Input SGST A/c

90

Apr 15
Drawings A/c

800

Apr 16
Stationery A/c

1,000

Apr 16
Input CGST A/c

60

Apr 16
Input SGST A/c

60

Apr 17
Office Expenses A/c

500

Apr 18
Raman A/c

900

Apr 19
Electricity Charges A/c

100

Apr 30
Bank A/c

22,040

Apr 30
Balance c/d

2,000

1,54,820

1,54,820

Suggest Corrections

Similar questions

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 Returns Inward and Return Outward Books of Manoj, Mumbai from the following transactions and post them into Ledger Accounts:

2019
March 1	Mathur Bros., New Delhi, returned:
	5 pairs of Shoes for being defective @ ₹ 2,000 per pair
	Less: Trade Discount 10%, IGST was charged @ 18%
March 5	Returned to Kanpur Leather Private Ltd., Kanpur:
	100 pairs of Chappals being not up to the approved sample. They were purchased @ ₹ 300 per pair
	Less: Trade Discount 15%
	IGST was paid @ 18%
March 12	Baluja Shoes Co., Mumbai, returned 12 pairs of ladies chappals sold to them @ ₹ 4,000 per pair
	Less: Trade Discount 10%, CGST and SGST was charged @ 9% each
March 20	Returned to Bata Shoes Pvt Ltd., Mumbai:
	100 pairs B.S.C Canvas Shoes @ ₹ 500 per pair
	Less: Trade Discount 15%
	CGST and SGST was paid @ 9% each

Q. From the following information of Kamal, Guwahati, prepare a Purchases Book and post them into Ledger:

2018
April 1	Purchased from Videocon India Ltd., Kolkata;
	30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10% plus IGST @ 12%. Freight charges ₹ 2,000.
April 15	Purchased from Sony India Ltd., Guwahati:
	10 colour T.Vs @ ₹ 20,000 each less Trade Discount @ 10% plus CGST and SGST @ 6% each.
April 20	Purchased from Music India Ltd., Delhi:
	10 music systems @ ₹ 10,000 each less Trade Discount @ 15% plus IGST @ 12%.
April 30	Purchased from Videocon India Ltd., Kolkata:
	5 washing machine @ ₹ 15,000 each less Trade Discount @ 20%, plus IGST @ 12%, Freight charges ₹ 1,000.

Prepare single column cash book for the month of April 2016 of Lalit, a trade from the following particulars and post them into ledger.

$\begin{matrix} 2016 & Particular & Amt(Rs) Apr 1 & Cash in hand & 75, 000 Apr 2 & Cash sales & 7, 80, 000 Apr 3 & Deposited cash into bank & 6, 00, 000 Apr 3 & Paid Cheque to creditors of Rs 1,49,700 after deducting cash discount of & 9, 300 Apr 4 & Wages paid in cash & 67, 500 Apr 4 & Cash sales of Rs 5,40,000 of which Rs 4,50,000 were banked on 7th April Apr 9 & Paid cash to tranport corporation of India Rs 13,500 against their bill number 265 Apr 15 & Cash sales Rs 4,50,000 of which 3,60,000 were banked on 16th April Apr 17 & Paid to cleaner in cash & 10, 800 Apr 19 & Cash sales & 3, 42, 000 Apr 20 & Deposited cash into bank & 2, 25, 000 Apr 20 & Paid cash for window cleaning & 5, 400 Apr 21 & Purchased goods on credit & 45, 000 Apr 25 & Paid csh for rates & 1, 08, 000 Apr 26 & Cash sales & 5, 76, 000 Apr 28 & Paid cash to Dharma, a creditor after deducting discount Rs1,500 & 28, 500 Apr 29 & Paid electricity bill in cash & 27, 000 Apr 30 & Cash collected from Karun (Debtor)Rs 1,35,000 after allowing discount of Rs 7,500 \end{matrix}$

Q. Journalise the following transactions, post them into Ledger, balance the accounts and prepare a Trial Balance :−

2017		(₹)
March 1	Shyam Sunder & Sons commenced business with cash	80,000
2	Purchased goods for cash	36,000
3	Machinery purchased for cash	4,000
4	Purchased goods from :
	Raghu	22,000
	Dilip	30,000
6	Returned goods to Raghu	4,000
8	Paid to Raghu, in full settlement of his account	17,500
10	Sold goods to Mahesh Chand & Co. for ₹ 32,000 at 5% trade discount
13	Received cash from Mahesh Chand & Co.	19,800
	Discount allowed	200
15	Paid cash to Dilip	14,850
	Discount received	150
20	Sold goods for cash	25,000
24	Sold goods for cash to Sudhir Ltd.	18,000
25	Paid for Rent	1,500
26	Received for Commission	2,000
28	Withdrew by Proprietor for his personal use	5,000
28	Purchased a fan for Proprietor's house	1,200

Join BYJU'S Learning Program


2019		₹
April 1	Cash in Hand	6,400
April 3	Received Cash from Anupama	1,00,000
April 4	Paid into Bank	80,000
April 5	Received from Bhumika as commission ₹ 6,000 plus CGST and SGST @ 6% each
April 6	Paid Wages	30,000
April 7	Withdrawn from Bank for expenses	30,000
April 8	Purchased goods from Ashok on credit of ₹ 10,000 plus CGST and SGST @ 6% each
April 9	Cash sales of ₹ 10,000 charged CGST and SGST @ 6% each
April 11	Drew Cash for domestic purposes	10,000
April 12	Purchased furniture for ₹ 4,000 plus CGST and SGST @ 6% each
April 13	Paid to Ruma	1,200
April 14	Paid to Ganguly Brothers for office fan ₹ 1,500 plus CGST and SGST @ 6% each
April 15	Paid own life insurance premium from office cash	800
April 16	Purchased stationery ₹ 1,000 plus CGST and SGST @ 6% each
April 17	Paid office expenses	500
April 18	Remitted to Raman	900
April 19	Paid electricity charges	100
April 20	Received interest from Gupta &Co.	500
April 30	Deposited all cash into bank in excess of	2,000

Cash Book
Dr.								Cr.
Date	Particulars	L.F.	Cash (₹)	Date	Particulars	L.F.	Cash (₹)
2019				2019
Apr 01	Balance b/d		6,400	Apr 04	Bank A/c		80,000
Apr 03	Anupama A/c		1,00,000	Apr 06	Wages A/c		30,000
Apr 05	Commission A/c		6,000	Apr 11	Drawings A/c		10,000
Apr 05	Output CGST A/c		360	Apr 12	Furniture A/c		4,000
Apr 05	Output SGST A/c		360	Apr 12	Input CGST A/c		240
Apr 07	Bank A/c		30,000	Apr 12	Input SGST A/c		240
Apr 09	Sales A/c		10,000	Apr 13	Rama A/c		1,200
Apr 09	Output CGST A/c		600	Apr 14	Office Fan A/c		1,500
Apr 09	Output SGST A/c		600	Apr 14	Input CGST A/c		90
Apr 20	Interest A/c		500	Apr 14	Input SGST A/c		90
				Apr 15	Drawings A/c		800
				Apr 16	Stationery A/c		1,000
				Apr 16	Input CGST A/c		60
				Apr 16	Input SGST A/c		60
				Apr 17	Office Expenses A/c		500
				Apr 18	Raman A/c		900
				Apr 19	Electricity Charges A/c		100
				Apr 30	Bank A/c		22,040
				Apr 30	Balance c/d		2,000
			1,54,820				1,54,820