Commerce Exam  >  Commerce Notes  >  Book of Original Entry - Cash Book (Part - 1)

Book of Original Entry - Cash Book (Part - 1) - Commerce PDF Download

Page No 11.52:

Ques 1:Enter the following transactions in a Single Column Cash Book∶− 

 Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce

Note: Transaction dated May 20, 2016, will not be recorded in Cash Book because credit transactions do not affect the cash balance. 


Ques 2: Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book: 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans: 

Book of Original Entry - Cash Book (Part - 1) - Commerce


Page No 11.53:
Ques 3: Enter the following transactions in a Single Column Cash Book∶ 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ques 4: Enter the following transactions in a Single Column Cash Book:- 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce


Page No 11.54:
Ques 5: Enter the following transactions in a Single Column Cash Book of M/s Suchitra Sen & Co. :

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce


Ques 6: Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:− 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce

Page No 11.55:
Ques 7: Prepare Two Column Cash Book from the following transactions and balance the book on 31st Jan., 2014:- 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce

Ques 8(A): Enter the following particulars in the Cash Book with Cash and Bank columns:− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Notes: Transaction dated April 30, 2016, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day. 

Page No 11.56:
Ques 8(B): Enter the following transactions in the Cash Book with Cash and Bank Columns:− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce
Working Note: 
Book of Original Entry - Cash Book (Part - 1) - Commerce

Page No 11.57:
Ques 9: Enter the following transactions in the Cash Book with Cash and Bank Columns ∶− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Working Notes: 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ques 10(A): Enter the following transactions in a Two Column Cash Book :−
(i) Commenced business with cash ₹50,000
(ii) Deposited in Bank 40,000
(iii) Received c ash from Mohan ₹950 in full settlement of a debt of ₹1,000
(iv) Bought goods for cash ₹10,000
(v) Bought goods by cheque ₹15,000
(vi) Sold goods for cheque for ₹20,000 and deposited in Bank on the same day
(vii) Paid to Arun by cheque ₹1,900 in full settlement of his account of ₹2,000
(viii) Drew from Bank for office use ₹1,000 

Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce


Ques 10(B): Prepare a Two Column Cash Book :− 

Book of Original Entry - Cash Book (Part - 1) - Commerce

Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Note: Transaction dated January 06, 2013, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.


Page No 11.58:
Ques 11(A): Write the following transactions in a Two Column Cash Book and balance the Cash Book:− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Book of Original Entry - Cash Book (Part - 1) - Commerce
Page No 11.59:
Ques 11(B): Prepare a Two Column Cash Book from the following transactions∶−
Book of Original Entry - Cash Book (Part - 1) - Commerce 
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Book of Original Entry - Cash Book (Part - 1) - Commerce

Ques 12(A): Enter the following transactions in the Two Column Cash Book of Mr. Mohan:- 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:

Book of Original Entry - Cash Book (Part - 1) - Commerce

Working Notes
WN1

Book of Original Entry - Cash Book (Part - 1) - Commerce
WN2 Cash Deposited into the Bank
Book of Original Entry - Cash Book (Part - 1) - Commerce

Page No 11.60:
Ques 12(B): Enter the following transactions in a Two Column Cash Book:- 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce

Working Notes
WN1
Book of Original Entry - Cash Book (Part - 1) - Commerce
WN2 Cash Deposited into the Bank
 Book of Original Entry - Cash Book (Part - 1) - Commerce
Note: Transaction dated December 03, 2016, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Ques 13: Enter the following transactions in the Cash Book with Cash and Bank Columns∶−
Book of Original Entry - Cash Book (Part - 1) - Commerce 
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Book of Original Entry - Cash Book (Part - 1) - Commerce
WN2 Cash Deposited into the Bank
 Cash Deposited into the Bank= Total of Cash Column (Dr. side)−(Total of Cash Column (Cr. side)+Cash Balance Maintained = 28,300−(14,300+4,000)=Rs 10,000
Note: Transaction dated June 03, 2011 and June 20, 2011 will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

Ques 14(a): Prepare a Cash Book with Cash and Bank Columns from the following transactions:− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce
Note: Transaction dated March 28, 2017, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Page No 11.62:
Ques 14(B): From the following transactions, prepare Cash Book with Cash and Bank Columns:− 
Book of Original Entry - Cash Book (Part - 1) - Commerce
Book of Original Entry - Cash Book (Part - 1) - Commerce
Ans:
Book of Original Entry - Cash Book (Part - 1) - Commerce

Working Notes:
WN1

Book of Original Entry - Cash Book (Part - 1) - Commerce

WN2 Cash Deposited into the Bank Book of Original Entry - Cash Book (Part - 1) - Commerce
Note: Transaction dated May 04, 2016 and May 10, 2016 will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

The document Book of Original Entry - Cash Book (Part - 1) - Commerce is a part of Commerce category.
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FAQs on Book of Original Entry - Cash Book (Part - 1) - Commerce

1. What is a cash book?
Ans. A cash book is a book of original entry where all cash transactions are recorded. It is used to record all cash receipts and payments made by an organization during a specific period.
2. What are the advantages of using a cash book?
Ans. The advantages of using a cash book are as follows: 1. It provides an accurate and up-to-date record of all cash transactions. 2. It helps in monitoring cash balances and managing cash flow. 3. It simplifies the process of preparing financial statements. 4. It helps in identifying any errors or discrepancies in cash transactions.
3. What are the different types of cash books?
Ans. The different types of cash books are as follows: 1. Single column cash book 2. Double column cash book 3. Triple column cash book
4. What is the difference between single column and double column cash book?
Ans. The main difference between single column and double column cash book is that single column cash book records only cash transactions while double column cash book records both cash and bank transactions.
5. What is the purpose of a cash book in accounting?
Ans. The purpose of a cash book in accounting is to provide an accurate record of all cash transactions made by an organization. It helps in managing cash flow, monitoring cash balances, and preparing financial statements.
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