enter the following transaction in the three Column cash book : cash sales rs 4500
Answers
Explanation:
Question 1:
Enter the following transactions in a Single Column Cash Book∶−
2016
(₹)
May 1 Commenced business with Cash
25,000
3 Bought goods for Cash 10,000
3 Paid Carriage 200
4 Sold goods for Cash 6,000
10 Received from Ram 1,000
12 Paid to Shiv Kumar 2,600
15 Cash Sales 8,400
18 Purchased furniture for cash for office 5,000
20 Paid for Advertisement 500
20 Purchased goods from Mahesh on credit 6,000
24 Paid to Mahesh 4,000
25 Paid Wages 400
27 Received for Commission 1,500
28 Withdrew for personal use 2,200
31 Paid salary
700
ANSWER:
Cash Book
Dr. Cr.
Date Particulars L.F. Cash (Rs) Date Particulars L.F. Cash (Rs)
2016 2016
May 01 Capital A/c 25,000 May 03 Purchases A/c 10,000
May 04 Sales A/c 6,000 May 03 Carriage A/c 200
May 10 Ram 1,000 May 12 Shiv Kumar 2,600
May 15 Sales A/c 8,400 May 18 Furniture A/c 5,000
May 27 Commission A/c 1,500 May 20 Advertisement A/c 500
May 24 Mahesh 4,000
May 25 Wages A/c 400
May 28 Drawings A/c 2,200
May 31 Salary A/c 700
May 31 Balance c/d 16,300
41,900 41,900
June 01 Balance b/d 16,300
Question 2:
Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:
2017
(₹)
April 1 Balance of Cash in hand
50,000
3 Purchased goods for cash 22,000
7 Purchased goods 15,000
10 Purchased goods from Gopi 30,000
13 Purchased goods from Gopi for cash 10,000
15 Sold goods 20,000
18 Sold goods to Vishwakarma 45,000
20 Sold goods to Raghunandan for cash 18,000
25 Received commission 5,000
30 Paid Rent
10,000
ANSWER:
Cash Book
Dr.
Cr.
Date
Particulars
L.F.
Cash
(Rs)
Date
Particulars
L.F.
Cash
(Rs)
2017
2017
April 01
Balance b/d
50,000
April 03
Purchases A/c
22,000
April 15
Sales A/c
20,000
April 07
Purchases A/c
15,000
April 20
Sales A/c
18,000
April 13
Purchases A/c
10,000
April 25
Commission A/c
5,000
April 30
Rent A/c
10,000
April 30
Balance c/d
36,000
93,000
93,000
May 01
Balance b/d
36,000
Question 3:
Enter the following transactions in a Single Column Cash Book∶
2017
(₹)
Feb. 1 Mr. Vipin commenced business with Cash 2,00,000
3 Opened a Bank Account and deposited 75,000
5 Purchased goods for Cash 30,000
7 Purchased goods 15,000
10 Purchased goods from Surya Kant 40,000
12 Paid to Surya Kant 38,800
Discount received 1,200
15 Paid Wages in Cash 22,500
16 Paid to casual labour 1,500
20 Sold goods to Dev Raj for Cash 80,000
25 Paid electricity bill in Cash 12,000
26 Withdrew Cash from Bank 40,000
27 Received for Cash sales 5,000
27 Paid for miscellaneous expenses 500
ANSWER:
Cash Book
Dr.
Cr.
Date
Particulars
L.F.
Cash
(Rs)
Date
Particulars
L.F.
Cash
(Rs)
2017
2017
Feb.01
Capital A/c
2,00,000
Feb.03
Bank A/c
75,000
Feb.20
Sales A/c
80,000
Feb.05
Purchases A/c
30,000
Feb.26
Bank A/c
40,000
Feb.07
Purchases A/c
15,000
Feb.27
Sales A/c
5,000
Feb.12
Surya Kant
38,800
Feb.15
Wages A/c
22,500
Feb.16
Wages A/c
1,500
Feb.25
Electricity Charges A/c
12,000
Feb.27
Miscellaneous Expenses A/c
500
Feb.28
Balance c/d
1,29,700
3,25,000
3,25,000
Mar.01
Balance b/d
1,29,7
Question 4:
Enter the following transactions in a Single Column Cash Book:-
2016 ₹
Dec. 1 Cash-in-hand 25,000
2 Cash Sales (CGST 6%, SGST 6%) 40,000
4 Received from X on behalf of Y 4,000
9 Paid to Som Pal 4,900
Discount Received 100
12 Received from Vijay Kumar 7,800
and discount allowed 200
20 Bought goods for Cash (CGST 6%, SGST 6%) 20,000
21 Paid Cartage (CGST 6%, SGST 6%) 1,000
23 Remitted to Dharamvir 1,880
and discount allowed by him 120
25 Received M.O. from Mohan 500
27 Borrowed from Mahabir 7,500
29 Received from Bhushan 3,900
discount allowed 100
31 Paid to Lalit ₹ 2,700 in full settlement of his account of ₹ 3,000
ANSWER:
Cash Book
Dr. Cr.
Date Particulars L.F. Cash (₹) Date Particulars L.F. Cash (₹)
2016 2016
Dec. 01 Balance b/d 25,000 Dec. 09 Som Pal 4,900
Dec. 02 Sales A/c 40,000 Dec. 20 Purchases A/c 20,000
Dec. 02 Output CGST A/c 2,400 Dec. 20 Input CGST A/c 1,200
Dec. 02 Output SGST A/c 2,400 Dec. 20 Input SGST A/c 1,200
Dec. 04 Y 4,000 Dec.21 Cartage 1,000
Dec. 12 Vijay Kumar 7,800 Dec. 21 Input CGST A/c 60
Dec. 25 Mohan 500 Dec. 21 Input SGST A/c 60
Dec. 27 Mahabir’s Loan A/c 7,500 Dec. 23 Dharamvir 1,880
Dec. 29 Bhushan 3,900 Dec. 31 Lalit 2,700
Dec. 31 Balance c/d 60,500
93,,500 93,500
2017
Jan.01 Balance b/d 60,500