Special Purpose Books 2 Cash Book - 4 | Accountancy Class 11 - Commerce PDF Download

 Page 1


 
 
 
Q.22 On 1st January, 2019, Ram of Kolkata commenced business with a capital of ? 50,000 and entered into following 
transactions: 
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 
2019. The Cash Book must be balanced. 
  
2019   ? 
Jan. 1 Opened a Bank Account and Deposited 12,500 
  Purchased Goods against Cash Payment* 20,000 
  Purchased furniture for Shop* 5,000 
  Sold goods to R. Raman, Kolkata* 5,000 
Jan. 2 Bought goods from Man Mohan, Delhi** 10,000 
Jan. 3 Bought stationery and paid by cash 1,000 
Jan. 5 Received cash from R. Raman 5,300 
  Discount allowed to him 300 
Jan. 6 Sold goods to Bimal, Kolkata* 7,500 
Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 
Jan. 10 Paid cash into bank 1,000 
Jan. 12 Paid wages 1,500 
Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 
Jan. 19 Paid wages 1,500 
Jan. 21 Paid to Man Mohan by cheque 10,700 
  Discount received 500 
Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 
Jan. 22 Received cheque from Bimal 6,000 
Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 
Jan. 24 Drew by cheque for personal use 2,000 
Jan. 27 Paid wages 1,500 
Jan. 31 Rent due to landlord* 1,000 
 
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. 
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
Page 2


 
 
 
Q.22 On 1st January, 2019, Ram of Kolkata commenced business with a capital of ? 50,000 and entered into following 
transactions: 
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 
2019. The Cash Book must be balanced. 
  
2019   ? 
Jan. 1 Opened a Bank Account and Deposited 12,500 
  Purchased Goods against Cash Payment* 20,000 
  Purchased furniture for Shop* 5,000 
  Sold goods to R. Raman, Kolkata* 5,000 
Jan. 2 Bought goods from Man Mohan, Delhi** 10,000 
Jan. 3 Bought stationery and paid by cash 1,000 
Jan. 5 Received cash from R. Raman 5,300 
  Discount allowed to him 300 
Jan. 6 Sold goods to Bimal, Kolkata* 7,500 
Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 
Jan. 10 Paid cash into bank 1,000 
Jan. 12 Paid wages 1,500 
Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 
Jan. 19 Paid wages 1,500 
Jan. 21 Paid to Man Mohan by cheque 10,700 
  Discount received 500 
Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 
Jan. 22 Received cheque from Bimal 6,000 
Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 
Jan. 24 Drew by cheque for personal use 2,000 
Jan. 27 Paid wages 1,500 
Jan. 31 Rent due to landlord* 1,000 
 
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. 
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3


 
 
 
Q.22 On 1st January, 2019, Ram of Kolkata commenced business with a capital of ? 50,000 and entered into following 
transactions: 
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 
2019. The Cash Book must be balanced. 
  
2019   ? 
Jan. 1 Opened a Bank Account and Deposited 12,500 
  Purchased Goods against Cash Payment* 20,000 
  Purchased furniture for Shop* 5,000 
  Sold goods to R. Raman, Kolkata* 5,000 
Jan. 2 Bought goods from Man Mohan, Delhi** 10,000 
Jan. 3 Bought stationery and paid by cash 1,000 
Jan. 5 Received cash from R. Raman 5,300 
  Discount allowed to him 300 
Jan. 6 Sold goods to Bimal, Kolkata* 7,500 
Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 
Jan. 10 Paid cash into bank 1,000 
Jan. 12 Paid wages 1,500 
Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 
Jan. 19 Paid wages 1,500 
Jan. 21 Paid to Man Mohan by cheque 10,700 
  Discount received 500 
Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 
Jan. 22 Received cheque from Bimal 6,000 
Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 
Jan. 24 Drew by cheque for personal use 2,000 
Jan. 27 Paid wages 1,500 
Jan. 31 Rent due to landlord* 1,000 
 
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. 
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4


 
 
 
Q.22 On 1st January, 2019, Ram of Kolkata commenced business with a capital of ? 50,000 and entered into following 
transactions: 
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 
2019. The Cash Book must be balanced. 
  
2019   ? 
Jan. 1 Opened a Bank Account and Deposited 12,500 
  Purchased Goods against Cash Payment* 20,000 
  Purchased furniture for Shop* 5,000 
  Sold goods to R. Raman, Kolkata* 5,000 
Jan. 2 Bought goods from Man Mohan, Delhi** 10,000 
Jan. 3 Bought stationery and paid by cash 1,000 
Jan. 5 Received cash from R. Raman 5,300 
  Discount allowed to him 300 
Jan. 6 Sold goods to Bimal, Kolkata* 7,500 
Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 
Jan. 10 Paid cash into bank 1,000 
Jan. 12 Paid wages 1,500 
Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 
Jan. 19 Paid wages 1,500 
Jan. 21 Paid to Man Mohan by cheque 10,700 
  Discount received 500 
Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 
Jan. 22 Received cheque from Bimal 6,000 
Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 
Jan. 24 Drew by cheque for personal use 2,000 
Jan. 27 Paid wages 1,500 
Jan. 31 Rent due to landlord* 1,000 
 
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. 
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 5


 
 
 
Q.22 On 1st January, 2019, Ram of Kolkata commenced business with a capital of ? 50,000 and entered into following 
transactions: 
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 
2019. The Cash Book must be balanced. 
  
2019   ? 
Jan. 1 Opened a Bank Account and Deposited 12,500 
  Purchased Goods against Cash Payment* 20,000 
  Purchased furniture for Shop* 5,000 
  Sold goods to R. Raman, Kolkata* 5,000 
Jan. 2 Bought goods from Man Mohan, Delhi** 10,000 
Jan. 3 Bought stationery and paid by cash 1,000 
Jan. 5 Received cash from R. Raman 5,300 
  Discount allowed to him 300 
Jan. 6 Sold goods to Bimal, Kolkata* 7,500 
Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 
Jan. 10 Paid cash into bank 1,000 
Jan. 12 Paid wages 1,500 
Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 
Jan. 19 Paid wages 1,500 
Jan. 21 Paid to Man Mohan by cheque 10,700 
  Discount received 500 
Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 
Jan. 22 Received cheque from Bimal 6,000 
Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 
Jan. 24 Drew by cheque for personal use 2,000 
Jan. 27 Paid wages 1,500 
Jan. 31 Rent due to landlord* 1,000 
 
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. 
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. 
 
 
The solution can be presented as follows