Commerce Exam > Commerce Notes > Accountancy Class 11 > Special Purpose Books 2 Cash Book - 2
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Page 1 Q.8 Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers @ ? 80 each 50 Reams Paper @ ? 250 per ream Less: Trade Discount 25% Plus: IGST @ 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers @ ? 85 each 5 Reams paper @ ? 300 per ream Charged CGST and SGST @ 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper @ ? 600 per ream Less: Trade Discount 15% Plus IGST @ 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers @ ? 85 each 50 Reams Ruled Paper @ 700 per ream Less: Trade Discount 5%, charged IGST @ 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping @ ? 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens @ ? 10 each Less: Trade Discount 15% Plus IGST @ 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers @ ? 90 each 50 Reams Ruled Paper @ ? 700 per ream 20 Reams Paper @ ? 300 per ream Less: Trade Discount 10%, charged CGST and SGST @ 2.5% each The solution can be presented as follows Page 2 Q.8 Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers @ ? 80 each 50 Reams Paper @ ? 250 per ream Less: Trade Discount 25% Plus: IGST @ 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers @ ? 85 each 5 Reams paper @ ? 300 per ream Charged CGST and SGST @ 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper @ ? 600 per ream Less: Trade Discount 15% Plus IGST @ 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers @ ? 85 each 50 Reams Ruled Paper @ 700 per ream Less: Trade Discount 5%, charged IGST @ 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping @ ? 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens @ ? 10 each Less: Trade Discount 15% Plus IGST @ 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers @ ? 90 each 50 Reams Ruled Paper @ ? 700 per ream 20 Reams Paper @ ? 300 per ream Less: Trade Discount 10%, charged CGST and SGST @ 2.5% each The solution can be presented as follows Page 3 Q.8 Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers @ ? 80 each 50 Reams Paper @ ? 250 per ream Less: Trade Discount 25% Plus: IGST @ 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers @ ? 85 each 5 Reams paper @ ? 300 per ream Charged CGST and SGST @ 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper @ ? 600 per ream Less: Trade Discount 15% Plus IGST @ 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers @ ? 85 each 50 Reams Ruled Paper @ 700 per ream Less: Trade Discount 5%, charged IGST @ 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping @ ? 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens @ ? 10 each Less: Trade Discount 15% Plus IGST @ 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers @ ? 90 each 50 Reams Ruled Paper @ ? 700 per ream 20 Reams Paper @ ? 300 per ream Less: Trade Discount 10%, charged CGST and SGST @ 2.5% each The solution can be presented as follows Page 4 Q.8 Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers @ ? 80 each 50 Reams Paper @ ? 250 per ream Less: Trade Discount 25% Plus: IGST @ 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers @ ? 85 each 5 Reams paper @ ? 300 per ream Charged CGST and SGST @ 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper @ ? 600 per ream Less: Trade Discount 15% Plus IGST @ 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers @ ? 85 each 50 Reams Ruled Paper @ 700 per ream Less: Trade Discount 5%, charged IGST @ 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping @ ? 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens @ ? 10 each Less: Trade Discount 15% Plus IGST @ 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers @ ? 90 each 50 Reams Ruled Paper @ ? 700 per ream 20 Reams Paper @ ? 300 per ream Less: Trade Discount 10%, charged CGST and SGST @ 2.5% each The solution can be presented as follows Q.9 Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger: 2019 Jan. 10 Returned to Sohan & Sons, Kolkata: 10 Rohtas fans 36'' @ ? 1,250 each Trade Discount 10% CGST and SGST was paid @ 6% each Jan. 25 Returned to Ram & Co., Delhi: 25 Tubelights @ ? 200 each IGST was paid @ 12% The solution can be presented as follows Page 5 Q.8 Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers @ ? 80 each 50 Reams Paper @ ? 250 per ream Less: Trade Discount 25% Plus: IGST @ 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers @ ? 85 each 5 Reams paper @ ? 300 per ream Charged CGST and SGST @ 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper @ ? 600 per ream Less: Trade Discount 15% Plus IGST @ 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers @ ? 85 each 50 Reams Ruled Paper @ 700 per ream Less: Trade Discount 5%, charged IGST @ 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping @ ? 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens @ ? 10 each Less: Trade Discount 15% Plus IGST @ 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers @ ? 90 each 50 Reams Ruled Paper @ ? 700 per ream 20 Reams Paper @ ? 300 per ream Less: Trade Discount 10%, charged CGST and SGST @ 2.5% each The solution can be presented as follows Q.9 Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger: 2019 Jan. 10 Returned to Sohan & Sons, Kolkata: 10 Rohtas fans 36'' @ ? 1,250 each Trade Discount 10% CGST and SGST was paid @ 6% each Jan. 25 Returned to Ram & Co., Delhi: 25 Tubelights @ ? 200 each IGST was paid @ 12% The solution can be presented as followsRead More
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FAQs on Special Purpose Books 2 Cash Book - 2 - Accountancy Class 11 - Commerce
| 1. What is a cash book and why is it considered a special purpose book in accounting? |  |
Ans. A cash book is a specialized accounting record that tracks all cash transactions, both cash receipts and cash payments. It is considered a special purpose book because it serves a specific function in financial accounting, enabling businesses to monitor their cash flow efficiently. Unlike general ledgers, which encompass all types of transactions, the cash book is solely focused on cash-related activities, making it easier to manage liquidity and prepare cash flow statements.
| 2. What are the different types of cash books used in accounting? | |
Ans. There are primarily three types of cash books used in accounting:
1. Single Column Cash Book: This records only cash receipts and cash payments.
2. Double Column Cash Book: This includes both cash and bank transactions, with separate columns for each.
3. Triple Column Cash Book: This features columns for cash, bank, and discount transactions, providing a comprehensive overview of cash flow and related expenses.
| 3. How do you maintain a cash book effectively? | |
Ans. To maintain a cash book effectively, it is important to:
1. Record transactions promptly to ensure accuracy.
2. Use clear and consistent formats for entries to avoid confusion.
3. Regularly reconcile the cash book with bank statements to identify discrepancies.
4. Categorize transactions appropriately for easier tracking and reporting.
5. Review the cash book periodically to ensure it reflects the current financial position accurately.
| 4. What is the significance of balancing a cash book? | |
Ans. Balancing a cash book is crucial as it verifies that the cash inflows and outflows are accurately recorded and that the cash balance is correct. This process helps in identifying any errors or discrepancies in the records, ensuring that the accounts are up-to-date and reliable. Regular balancing also aids in financial planning and decision-making, as it provides a clear picture of available cash resources.
| 5. Can a cash book be used for both personal and business finances? | |
Ans. Yes, a cash book can be used for both personal and business finances. For individuals, it can help track personal expenditures and income, facilitating better budgeting and financial management. For businesses, it is essential for monitoring cash flow, maintaining liquidity, and preparing financial statements. Using a cash book in both contexts can enhance financial awareness and control over expenditures.
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Sep 26, 2025
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