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Q.18 Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for 
April, 2019 and post the totals in the Ledger. 
  
2019   
April 1 Purchased from Ram Prasad, Chennai: 
  100 metres Silk @ ? 400 per metre  
  75 metres Velvet @ ? 150 per metre 
  Plus IGST @ 12% 
April 10 Sold to Rati Ram, Ahmedabad: 
  60 metres Silk @ ? 500 per metre  
  10 metres Velvet @ ? 200 per metre 
  Charged IGST @ 12% 
April 12 Sold to Ramaswami, Kochi 
  10 metres Silk @ ? 550 per metre 
  10 metres Velvet @ ? 200 per metre 
  Charged CGST and SGST @ 6% each 
April 18 Roop Narain & Sons Kochi purchased from us: 
  10 metres Silk @ ? 550 per metre  
  5 metres Velvet @ ? 200 per metre 
  
Allowed Trade Discount 10%, charged CGST and SGST @ 
6% each 
April 22 Purchased from Man Mohan Lal, Varanasi:  
  Shirting Cloth ? 10,000  
  Sarees ? 60,000 
  Received Trade Discount 10%, plus IGST @ 12% 
April 23 Sold to Brij Mohan & Bros., Mathura:  
  Shirting Cloth ? 7,000 
  Sarees ? 25,000 
  Charged IGST @ 12% 
 
 
 
  
The solution can be presented as follows 
 
 
 
 
  
Page 2


 
 
 
Q.18 Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for 
April, 2019 and post the totals in the Ledger. 
  
2019   
April 1 Purchased from Ram Prasad, Chennai: 
  100 metres Silk @ ? 400 per metre  
  75 metres Velvet @ ? 150 per metre 
  Plus IGST @ 12% 
April 10 Sold to Rati Ram, Ahmedabad: 
  60 metres Silk @ ? 500 per metre  
  10 metres Velvet @ ? 200 per metre 
  Charged IGST @ 12% 
April 12 Sold to Ramaswami, Kochi 
  10 metres Silk @ ? 550 per metre 
  10 metres Velvet @ ? 200 per metre 
  Charged CGST and SGST @ 6% each 
April 18 Roop Narain & Sons Kochi purchased from us: 
  10 metres Silk @ ? 550 per metre  
  5 metres Velvet @ ? 200 per metre 
  
Allowed Trade Discount 10%, charged CGST and SGST @ 
6% each 
April 22 Purchased from Man Mohan Lal, Varanasi:  
  Shirting Cloth ? 10,000  
  Sarees ? 60,000 
  Received Trade Discount 10%, plus IGST @ 12% 
April 23 Sold to Brij Mohan & Bros., Mathura:  
  Shirting Cloth ? 7,000 
  Sarees ? 25,000 
  Charged IGST @ 12% 
 
 
 
  
The solution can be presented as follows 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Page 3


 
 
 
Q.18 Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for 
April, 2019 and post the totals in the Ledger. 
  
2019   
April 1 Purchased from Ram Prasad, Chennai: 
  100 metres Silk @ ? 400 per metre  
  75 metres Velvet @ ? 150 per metre 
  Plus IGST @ 12% 
April 10 Sold to Rati Ram, Ahmedabad: 
  60 metres Silk @ ? 500 per metre  
  10 metres Velvet @ ? 200 per metre 
  Charged IGST @ 12% 
April 12 Sold to Ramaswami, Kochi 
  10 metres Silk @ ? 550 per metre 
  10 metres Velvet @ ? 200 per metre 
  Charged CGST and SGST @ 6% each 
April 18 Roop Narain & Sons Kochi purchased from us: 
  10 metres Silk @ ? 550 per metre  
  5 metres Velvet @ ? 200 per metre 
  
Allowed Trade Discount 10%, charged CGST and SGST @ 
6% each 
April 22 Purchased from Man Mohan Lal, Varanasi:  
  Shirting Cloth ? 10,000  
  Sarees ? 60,000 
  Received Trade Discount 10%, plus IGST @ 12% 
April 23 Sold to Brij Mohan & Bros., Mathura:  
  Shirting Cloth ? 7,000 
  Sarees ? 25,000 
  Charged IGST @ 12% 
 
 
 
  
The solution can be presented as follows 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
Page 4


 
 
 
Q.18 Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for 
April, 2019 and post the totals in the Ledger. 
  
2019   
April 1 Purchased from Ram Prasad, Chennai: 
  100 metres Silk @ ? 400 per metre  
  75 metres Velvet @ ? 150 per metre 
  Plus IGST @ 12% 
April 10 Sold to Rati Ram, Ahmedabad: 
  60 metres Silk @ ? 500 per metre  
  10 metres Velvet @ ? 200 per metre 
  Charged IGST @ 12% 
April 12 Sold to Ramaswami, Kochi 
  10 metres Silk @ ? 550 per metre 
  10 metres Velvet @ ? 200 per metre 
  Charged CGST and SGST @ 6% each 
April 18 Roop Narain & Sons Kochi purchased from us: 
  10 metres Silk @ ? 550 per metre  
  5 metres Velvet @ ? 200 per metre 
  
Allowed Trade Discount 10%, charged CGST and SGST @ 
6% each 
April 22 Purchased from Man Mohan Lal, Varanasi:  
  Shirting Cloth ? 10,000  
  Sarees ? 60,000 
  Received Trade Discount 10%, plus IGST @ 12% 
April 23 Sold to Brij Mohan & Bros., Mathura:  
  Shirting Cloth ? 7,000 
  Sarees ? 25,000 
  Charged IGST @ 12% 
 
 
 
  
The solution can be presented as follows 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
Page 5


 
 
 
Q.18 Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for 
April, 2019 and post the totals in the Ledger. 
  
2019   
April 1 Purchased from Ram Prasad, Chennai: 
  100 metres Silk @ ? 400 per metre  
  75 metres Velvet @ ? 150 per metre 
  Plus IGST @ 12% 
April 10 Sold to Rati Ram, Ahmedabad: 
  60 metres Silk @ ? 500 per metre  
  10 metres Velvet @ ? 200 per metre 
  Charged IGST @ 12% 
April 12 Sold to Ramaswami, Kochi 
  10 metres Silk @ ? 550 per metre 
  10 metres Velvet @ ? 200 per metre 
  Charged CGST and SGST @ 6% each 
April 18 Roop Narain & Sons Kochi purchased from us: 
  10 metres Silk @ ? 550 per metre  
  5 metres Velvet @ ? 200 per metre 
  
Allowed Trade Discount 10%, charged CGST and SGST @ 
6% each 
April 22 Purchased from Man Mohan Lal, Varanasi:  
  Shirting Cloth ? 10,000  
  Sarees ? 60,000 
  Received Trade Discount 10%, plus IGST @ 12% 
April 23 Sold to Brij Mohan & Bros., Mathura:  
  Shirting Cloth ? 7,000 
  Sarees ? 25,000 
  Charged IGST @ 12% 
 
 
 
  
The solution can be presented as follows 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
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FAQs on Special Purpose Books 2 Cash Book - 3 - Accountancy Class 11 - Commerce

1. What is a cash book and how is it different from a regular cash account?
Ans. A cash book is a specialized accounting book used to record all cash transactions, including both cash receipts and cash payments. Unlike a regular cash account, which may simply reflect the balance of cash on hand, a cash book provides detailed records of each transaction, making it easier to track cash flow. It serves as both a journal and a ledger, consolidating data for better financial management.
2. What are the key features of a cash book?
Ans. Key features of a cash book include its dual aspect, as it records both cash inflows and outflows. It typically contains columns for date, particulars, voucher number, cash debit, cash credit, and balance. Additionally, cash books can be categorized into single-column, double-column, or triple-column formats, depending on the level of detail required for recording transactions.
3. How do you maintain a cash book effectively?
Ans. To maintain a cash book effectively, it is essential to record transactions promptly and accurately. Regularly reconciliate the cash book with bank statements to ensure consistency. Implementing a systematic approach, such as using clear headings and consistent formatting, can also help in organizing the entries. Moreover, reviewing the cash book periodically helps in identifying discrepancies and managing cash flow effectively.
4. Why is a cash book considered a special purpose book?
Ans. A cash book is considered a special purpose book because it is specifically designed to handle cash transactions, which are critical for day-to-day operations of a business. Unlike other accounting records that may cover a broader range of financial activities, the cash book focuses solely on cash inflows and outflows, making it an essential tool for cash management and financial analysis.
5. What are the advantages of using a cash book in financial management?
Ans. The advantages of using a cash book include enhanced tracking of cash flows, the ability to quickly identify discrepancies between cash receipts and payments, and improved financial planning. It provides a clear overview of cash position at any given time, facilitates budgeting, and helps in making informed decisions regarding cash management. Additionally, it simplifies the auditing process by providing organized records of cash transactions.
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