Question 1:

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

2016 (₹ ) Cash Bo
May-01 Commenced business with Cash 25,000 Dr.
3 Bought goods for Cash 10,000 Date Description
3 Paid Carriage 200 May-16
4 Sold goods for Cash 6,000 1 To Capital
10 Received from Ram 1,000 4 To Sales
12 Paid to Shiv Kumar 2,600 10 To Ram
15 Cash Sales 8,400 15 To Sales
18 Purchased furniture for cash for office 5,000 27 To Commision
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
 Cash Book
Dr. Cr.
LF Cash Date Description LF Cash
May-16
25000 3 By Purchase 10000
6000 3 By Carriage 200
1000 12 By Shiv Kumar 2600
8400 18 By Furniture 5000
1500 20 By Advertisement 500
24 By Mahesh 4000
25 By Wages 400
28 By Drawings 2200
31 By Salary 700
By Balance C/D 16300

41900 41900
 Solution:

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
Jun-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 ba
do not affect the cash balance.
Question 2:

Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:
2017 (₹ ) Dr.
Apr-01 Balance of Cash in hand 50,000 Date
3 Purchased goods for cash 22,000 Apr-17
7 Purchased goods 15,000 1
10 Purchased goods from Gopi 30,000 15
13 Purchased goods from Gopi for cash 10,000 20
15 Sold goods 20,000 25
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
 Cash Book
Dr. Cr.
Description LF Cash Date Description LF Cash
Apr-17
To Balance B/D 50000 3 By Purchase 22000
To Sales 20000 7 By Purchase 15000
To Sales 18000 13 By Purchase 10000
To Commission 5000 30 By Rent 10000

Balance C/D 36000

93000 93000
Question 3:

Enter the following transactions in a Single Column Cash Book∶

2017 Particulars (₹ )
Feb. 1 Mr. Vipin commenced business with Cash 200,000 Dr.
3 Opened a Bank Account and deposited 75,000 Date Description
5 Purchased goods for Cash 30,000 Feb-17
7 Purchased goods 15,000 1 To Capital
10 Purchased goods from Surya Kant 40,000 20 To Sales
12 Paid to Surya Kant 38,800
26 To Bank
Discount received 1,200
27 To Sales
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
 Cash Book
Dr. Cr.
LF Cash Date Description LF Cash

200000 3 By Bank 75000

80000 5 By Purchase 30000
40000 12 To Surya Kant 40000
5000 15 By Wages 22500
16 By Casual Labour 1500
25 By Electricity Bill 12000

27 By Miscellaneous Expenses 500

Balance C/D 143500

325000 325000
Question 4:

Prepare Two Column Cash Book from the following transactions and balance the book on 31st Jan., 2014:-
2014 Particulars
Jan. 1 Cash in hand ₹ 50,000; Bank overdraft ₹ 1,90,000.
Jan. 2 Purchased goods from Rajesh Kumar of the list price of ₹
50,000 at 5% trade discount and payment made by cheque.
Jan. 6 Goods sold for ₹ 80,000 and payment received by cheque.
Cheque deposited into Bank on same day.
Jan. 10 Goods purchased for cash ₹ 19,800.
Jan. 15 Furniture sold for ₹ 1,77,000 and payment received by cheque
& cheque deposited into Bank on same day.
Jan. 18 Salaries paid ₹ 4,500.
Settled the amount due to Ram ₹ 2,000 by paying cash ₹
Jan. 21 1,910.
Jan. 22 Cash received from Jai ₹ 14,780 in full settlement of his
account of ₹ 15,000.
Jan. 23 Paid Life Insurance premium ₹ 1,500.
Jan. 31 Deposited with bank the entire balance after retaining ₹ 7,000
cash in hand.
st Jan., 2014:-
Cash Book
Dr. Cr.

Date Description LF Cash Bank Date Description LF Cash Bank

Jan-14
1 Balance B/D 50000 1 By Bank Overdraft 190000

2 By Purchase 47500
6 To Sales 80000 10 By Purchase 19800

15 To Furniture 177000 18 By Salaries 4500

21 By Ram 1910
22 To Jai 14780 23 By Life Insurance 1500

31 To Bank 7000
Balance C/D 41570 22000

64780 264000 64780 264000

Question 5

Enter the following particulars in the Cash Book with Cash and Bank columns:−
2016 Particulars
Apr-01 Balance of cash in hand ₹ 2,000 and at Bank ₹ 12,000.
3 Received cash from Madhav ₹ 1,800.
5 Cash Sales ₹ 1,000
6 Purchases by cheque ₹ 745.
9 Paid into Bank ₹ 1,850.
10 Paid cash for freight ₹ 54.
12 Drew from Bank for office use ₹ 600.
13 Issued a cheque in favour of M/s Arun & Sons for ₹ 985.
16 Paid into Bank ₹ 715.
17 Drew Cash for his son's birthday party ₹ 175.
19 Received a cheque from Navin for ₹ 380 and deposited it into bank on the same day.
20 Cash Sales ₹ 200.
25 Drew from Bank for office use ₹ 200.
26 Purchased furniture for ₹ 1,000 and payment made by cheque.
27 Navin's cheque dishonoured, Bank charges ₹ 5.
29 Purchased business premises, payment made by cheque ₹ 12,000.
30 Received cheque for ₹ 675 from Harish.
 Cash Book
Dr. Cr.
Date Description LF Cash Bank Date Description
Apr-16 Apr-16
1 Balance B/D 2000 12000 6 By Purchase
3 To Madhav 1800 9 By Bank
5 To Sales 1000 10 By Freight
9 To Cash c 1850 12 By Cash
12 To Bank c 600 13 By M/S Arun And Sons
16 To Cash c 715 16 By Bank
19 To Navin 380 17 By Drawings
20 To Sales 200 25 By Drawings
30 To Harish 675 26 By Furniture
27 By Navin
27 By Bank Charges
29 By Business Premise
To balance C/D 95
Balance C/D

5400 15915
LF Cash Bank

745
c 1850
54
c 600
985
c 715
175
200
1000
380
5
12000

2606

5400 15915
Solution

Dr.
Date
2016
Apr. 01
Apr. 03
Apr. 05
Apr. 09
Apr. 12
Apr. 16
Apr. 19
Apr. 20
Apr. 25
Apr. 30
Apr. 30

May-01
 Cash Book
Partic Cash( Bank ( Partic Cash( Cr.
ulars L.F. Rs) Rs) Date ulars L.F. Rs) Bank (Rs)
2016
Balanc
Madha 2,000 12,000 Apr. 06 Purcha 745
e b/d
vSales 1,800 Apr. 09 ses
BankA/c C 1,850
A/c
Cash 1,000 Apr. 10 A/c
Freight 54
A/c C A/c
1,850 Apr. 12 Cash C 600
Bank
A/c
Cash C 600 Apr. 13 A/c
M/s 985
A/c C 715 Apr. 16 Arun
Bank & C 715
Sons
Navin
Sales 380 Apr. 17 A/c
Drawin 175
A/c
Bank 200 Apr. 25 gs A/c
Cash C 200
A/c C 200 Apr. 26 A/c
Furnitu 1,000
Harish
Balanc 675 Apr. 27 re A/c
Navin 385
e c/d 295 Apr. 29 (380 + Premises A/c
Business 12,000
5)
Apr. 30 Balanc 3,006
5,800 15,915 e c/d 5,800 15,915
Balanc Balanc
e b/d 3,006 ### e b/d 295