Question

4. What do you understand by subsidiary books? Describe the objectives of preparing them.
5. What do you mean by sub-division of Journal?
PRACTICAL PROBLEMS
06
Single-Columnar Cash Book
1. Prepare a Cash Book (with cash column only) from the following transactions:
2015
March 01 Mr. Ganesh Lal commenced business with cash
65,000
March 03 Bought goods for cash
6,850
March 04 Paid Sharad cash
950
Discount allowed
60
March
Deposited in Bank
40,000
Paid for office furniture in cash
4,650
March 09 Sold goods for cash
30,000
March 12 Paid wages in cash
1,200
March 13 Paid for stationery
400
March 15 Sold goods for cash
25,000
March 16 Paid for miscellaneous expenses
450
March 19 Received cash from Mr. Trilok Chand
4,850
Allowed him discount
150
March 21 Purchased a radio set
2,500
March 22 Paid salary
4,000
March 25 Paid rent
900
March 28 Paid electricity bill
350
March 29
Paid advertising
400
March 30 Paid to bank
25,000
[Ans. Cash Balance 37,200]
Two-Columnar Cash Book​

Answer 1

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