Special Purpose Books 1 Cash Book | Accountancy Class 11 - Commerce PDF Download

 Page 1


 
Q1. Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and balance it: 
  
      
2019   ? 
Jan 1 Ripinder started business with capital 2,00,000 
Jan 2 Purchased furniture for cash 50,000 
Jan 3 Purchased goods for cash 30,000 
Jan 5 Paid freight 500 
Jan 7 Sold goods for cash 28,000 
Jan 
10 
Paid to Ramesh 
20,000 
Jan 
15 
Sold goods for cash 
10,000 
Jan 
20 
Paid wages 
10,000 
Jan 
25 
Purchased goods from Raj on credit 
20,000 
Jan 
31 
Paid rent by Cheque 
5,000 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Page 2


 
Q1. Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and balance it: 
  
      
2019   ? 
Jan 1 Ripinder started business with capital 2,00,000 
Jan 2 Purchased furniture for cash 50,000 
Jan 3 Purchased goods for cash 30,000 
Jan 5 Paid freight 500 
Jan 7 Sold goods for cash 28,000 
Jan 
10 
Paid to Ramesh 
20,000 
Jan 
15 
Sold goods for cash 
10,000 
Jan 
20 
Paid wages 
10,000 
Jan 
25 
Purchased goods from Raj on credit 
20,000 
Jan 
31 
Paid rent by Cheque 
5,000 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.2 Prepare Simple Cash Book from the following transactions of Mr. Suresh, Delhi: 
  
2019   ? 2019   ? 
April 1 
Mr. Suresh commenced 
business 
with cash 
 
80,000 
April 17 Paid for stationery 200 
April 3 He bought goods 50,000 April 18 Paid for office furniture 3,000 
April 5 Sold goods for Cash 40,000 April 21 Received from Mr. Kailash 
Chand 
6,800 
April 6 Received cash from Mr. 
Manohar 
3,600 April 22 
Paid for advertising 1,008 
April 9 Paid into Bank 30,000 April 25 Purchased postage stamps 80 
April 13 Paid cash Harikrishan 2,150 April 28 Paid Rent 1,120 
      April 30 Paid electricity charges 150 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Page 3


 
Q1. Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and balance it: 
  
      
2019   ? 
Jan 1 Ripinder started business with capital 2,00,000 
Jan 2 Purchased furniture for cash 50,000 
Jan 3 Purchased goods for cash 30,000 
Jan 5 Paid freight 500 
Jan 7 Sold goods for cash 28,000 
Jan 
10 
Paid to Ramesh 
20,000 
Jan 
15 
Sold goods for cash 
10,000 
Jan 
20 
Paid wages 
10,000 
Jan 
25 
Purchased goods from Raj on credit 
20,000 
Jan 
31 
Paid rent by Cheque 
5,000 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.2 Prepare Simple Cash Book from the following transactions of Mr. Suresh, Delhi: 
  
2019   ? 2019   ? 
April 1 
Mr. Suresh commenced 
business 
with cash 
 
80,000 
April 17 Paid for stationery 200 
April 3 He bought goods 50,000 April 18 Paid for office furniture 3,000 
April 5 Sold goods for Cash 40,000 April 21 Received from Mr. Kailash 
Chand 
6,800 
April 6 Received cash from Mr. 
Manohar 
3,600 April 22 
Paid for advertising 1,008 
April 9 Paid into Bank 30,000 April 25 Purchased postage stamps 80 
April 13 Paid cash Harikrishan 2,150 April 28 Paid Rent 1,120 
      April 30 Paid electricity charges 150 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.3 Prepare Simple Cash book of Sri Gopal of Amritsar from the following transactions:  
  
2019   ? 
April 1 
Sri Gopal commenced business introducing cash ? 60,000 and ? 1,50,000 by taking a 
loan from the Allahabad Bank. 
  
April 4 
Purchased following assets for business: Computer ? 16,000; Furniture ? 18,500 and 
Machinery ? 32,000 plus CGST and SGST @ 6% each, paid by cheque 
  
April 6 
Purchased goods of ? 40,000 plus CGST and SGST @ 6% each from Bhushan, 
Amritsar, half of the value paid in cash. 
  
April 8 Paid wages for installation of Machinery 4,000 
April 
12 
Computer repair charges ? 1,900 paid along with CGST and SGST @ 6% each 
  
April 
15 
Paid wages 
15,000 
  Purchased Postage Stamps 150 
  Paid for stationery of ? 2,700 along with CGST and SGST @ 6% each   
April 
19 
Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit 
of25% and allowed him Trade Discount of 5%. Charged CGST and SGST @ 6% each 
  
April 
24 
Payment to carpenter for repairs to private property 
350 
April 
26 
Paid for medical expenses of Smt. Gopal 
1,800 
April 
30 
Paid for shop rent ? 2,000 along with CGST and SGST @ 6% each. 
  
 
 
 
The solution can be represented as follows 
 
Page 4


 
Q1. Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and balance it: 
  
      
2019   ? 
Jan 1 Ripinder started business with capital 2,00,000 
Jan 2 Purchased furniture for cash 50,000 
Jan 3 Purchased goods for cash 30,000 
Jan 5 Paid freight 500 
Jan 7 Sold goods for cash 28,000 
Jan 
10 
Paid to Ramesh 
20,000 
Jan 
15 
Sold goods for cash 
10,000 
Jan 
20 
Paid wages 
10,000 
Jan 
25 
Purchased goods from Raj on credit 
20,000 
Jan 
31 
Paid rent by Cheque 
5,000 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.2 Prepare Simple Cash Book from the following transactions of Mr. Suresh, Delhi: 
  
2019   ? 2019   ? 
April 1 
Mr. Suresh commenced 
business 
with cash 
 
80,000 
April 17 Paid for stationery 200 
April 3 He bought goods 50,000 April 18 Paid for office furniture 3,000 
April 5 Sold goods for Cash 40,000 April 21 Received from Mr. Kailash 
Chand 
6,800 
April 6 Received cash from Mr. 
Manohar 
3,600 April 22 
Paid for advertising 1,008 
April 9 Paid into Bank 30,000 April 25 Purchased postage stamps 80 
April 13 Paid cash Harikrishan 2,150 April 28 Paid Rent 1,120 
      April 30 Paid electricity charges 150 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.3 Prepare Simple Cash book of Sri Gopal of Amritsar from the following transactions:  
  
2019   ? 
April 1 
Sri Gopal commenced business introducing cash ? 60,000 and ? 1,50,000 by taking a 
loan from the Allahabad Bank. 
  
April 4 
Purchased following assets for business: Computer ? 16,000; Furniture ? 18,500 and 
Machinery ? 32,000 plus CGST and SGST @ 6% each, paid by cheque 
  
April 6 
Purchased goods of ? 40,000 plus CGST and SGST @ 6% each from Bhushan, 
Amritsar, half of the value paid in cash. 
  
April 8 Paid wages for installation of Machinery 4,000 
April 
12 
Computer repair charges ? 1,900 paid along with CGST and SGST @ 6% each 
  
April 
15 
Paid wages 
15,000 
  Purchased Postage Stamps 150 
  Paid for stationery of ? 2,700 along with CGST and SGST @ 6% each   
April 
19 
Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit 
of25% and allowed him Trade Discount of 5%. Charged CGST and SGST @ 6% each 
  
April 
24 
Payment to carpenter for repairs to private property 
350 
April 
26 
Paid for medical expenses of Smt. Gopal 
1,800 
April 
30 
Paid for shop rent ? 2,000 along with CGST and SGST @ 6% each. 
  
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 5


 
Q1. Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and balance it: 
  
      
2019   ? 
Jan 1 Ripinder started business with capital 2,00,000 
Jan 2 Purchased furniture for cash 50,000 
Jan 3 Purchased goods for cash 30,000 
Jan 5 Paid freight 500 
Jan 7 Sold goods for cash 28,000 
Jan 
10 
Paid to Ramesh 
20,000 
Jan 
15 
Sold goods for cash 
10,000 
Jan 
20 
Paid wages 
10,000 
Jan 
25 
Purchased goods from Raj on credit 
20,000 
Jan 
31 
Paid rent by Cheque 
5,000 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.2 Prepare Simple Cash Book from the following transactions of Mr. Suresh, Delhi: 
  
2019   ? 2019   ? 
April 1 
Mr. Suresh commenced 
business 
with cash 
 
80,000 
April 17 Paid for stationery 200 
April 3 He bought goods 50,000 April 18 Paid for office furniture 3,000 
April 5 Sold goods for Cash 40,000 April 21 Received from Mr. Kailash 
Chand 
6,800 
April 6 Received cash from Mr. 
Manohar 
3,600 April 22 
Paid for advertising 1,008 
April 9 Paid into Bank 30,000 April 25 Purchased postage stamps 80 
April 13 Paid cash Harikrishan 2,150 April 28 Paid Rent 1,120 
      April 30 Paid electricity charges 150 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.3 Prepare Simple Cash book of Sri Gopal of Amritsar from the following transactions:  
  
2019   ? 
April 1 
Sri Gopal commenced business introducing cash ? 60,000 and ? 1,50,000 by taking a 
loan from the Allahabad Bank. 
  
April 4 
Purchased following assets for business: Computer ? 16,000; Furniture ? 18,500 and 
Machinery ? 32,000 plus CGST and SGST @ 6% each, paid by cheque 
  
April 6 
Purchased goods of ? 40,000 plus CGST and SGST @ 6% each from Bhushan, 
Amritsar, half of the value paid in cash. 
  
April 8 Paid wages for installation of Machinery 4,000 
April 
12 
Computer repair charges ? 1,900 paid along with CGST and SGST @ 6% each 
  
April 
15 
Paid wages 
15,000 
  Purchased Postage Stamps 150 
  Paid for stationery of ? 2,700 along with CGST and SGST @ 6% each   
April 
19 
Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit 
of25% and allowed him Trade Discount of 5%. Charged CGST and SGST @ 6% each 
  
April 
24 
Payment to carpenter for repairs to private property 
350 
April 
26 
Paid for medical expenses of Smt. Gopal 
1,800 
April 
30 
Paid for shop rent ? 2,000 along with CGST and SGST @ 6% each. 
  
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q.4 Prepare Simple Cash Book from the following transactions of Simran, Delhi: 
  
2019   ? 2019   ? 
March 1 
Ms. Simran commenced 
business with cash 
65,000 March 17 
Paid for miscellaneous 
expenses 
 
450 
March 3 Bought goods for cash, 
CGST and SGST paid @ 6% 
cash 
 
6,850 
March 19 
Received cash from Mr.Trilok 
Chand 
 
4,850 
March 4 Paid cash to Mr. Mohan 950 March 22 Purchased goods, CGST and 
SGST paid @ 6% each 
 
2,500 
March 6 Deposited in Bank 40,000 March 22 Paid salary 4,000 
March 6 Paid for office furniture in 
cash, 
CGST and SGST paid @ 6% 
each 
4,650 March 25 
Paid rent, CGST and SGST 
paid @ 6% each  
 
900 
March 9 Sold goods for cash charged 
CGST and SGST @ 6% each 
 
30,000 
 
March 28 
 
Paid electricity bill 
 
350 
March 12 Paid wages in cash 1,200 March 29 Paid for advertising, CGST 
and SGST paid @ 6% each 
 
400 
March 13 Paid for Stationery, CGST 
and 
SGST paid @ 6% each 
400  
March 31 
 
Paid into bank 
25,000 
March 15 Sold goods for 
cash,  charged 
CGST and SGST @ 6% each 
 
25,000 
  
    
            
 
 
 
 
The solution can be represented as follows