EQUAL MARKS.
NUMERICAL # 01
From the following particulars prepare a Treble Column Cash Book.
1991
Dec. 1.
* 2.
" 3.
" 4.
" 5.
" 8.
" 9.
" 10.
+ 11.
13.
17.
" 19.
. 21.
" 23.
* 25.
" 27.
* 29.
* 31.
Cash in hand Rs. 1,500 and at bank Rs.70,000.
Received from Rameez Rs. 9,900, Discount allowed Rs. 100.
Deposited into the bank Rs. 5,000.
Purchased goods for Rs. 25,000 and paid by cheque.
Sold goods to Amir on credit Rs. 7,000.
Received from Amir a cheque for Rs. 7,000.
Sold goods for cash Rs. 7,000.
Paid Saleem Rs. 9,800 by cheque, discount received Rs. 200.
Paid salaries Rs. 1,000.
Paid telephone charges Rs. 600.
Purchased goods for cash Rs. 4,000.
Paid cash to Javed Rs. 1,850, discount received Rs. 150.
Withdrew from the bank for business use Rs. 10,000.
Purchased goods for Rs. 7,000 and paid by cheque.
Sold goods for Rs. 5,000 and received the amount in cash.
Paid rent by cheque Rs. 700.
Received from Asif Rs. 5,900, discount allowed Rs. 100.
Deposited cash into the bank Rs. 3,000.
Paid for stationery Rs. 150.
Answers
Answer:
Explanation: 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
Note: Transaction dated May 20, 2016, will not be recorded in Cash Book because credit transactions do not affect the cash balance.