1. Enter the following transactions in a Single Column Cash Book:- 2023 ₹ 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...

2. Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:  2023 ₹ 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...

3. Enter the following transactions in a Single Column Cash Book: 2023 ₹ 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...

4. Enter the following transactions in a Single Column Cash Book: 2022 ₹ 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...

5. Enter the following transactions in a Single Column Cash Book of M/s Suchitra Sen & Co.: 2020 ₹ March 1 Cash in Hand 1,20,000 2 Bought machinery for 60,000 and paid carriage 2,000 4 Bought goods for 25,000 and paid carriage 1,000 5 Bought goods from Ravi Das 15,000...

6. Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:  2023 ₹ March 1 Cash-in-hand 2,710 Cash at Bank 27,500 3 Received from Subhash 3.500 4 Sold goods for cash 10,000 7 Paid Rent by Cheque 800 8 Paid Sohan by cheque 3,000...

7. Prepare Two Column Cash Book from the following transactions and balance the book on 31st Jan., 2023 2023 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....

8. (A) Enter the following particulars in the Cash Book with Cash and Bank 2020 April 1 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...

9. Enter the following transactions in the Cash Book with Cash and Bank Columns 2023 April 1 Balance of Cash in hand ₹4,000, overdraft at Bank ₹50,000. 4 Invested further capital ₹1,00,000 out of which ₹60,000 deposited into the bank. 5 Sold goods for cash ₹30,000 plus CGST and SGST...

10. (A) Write the following transactions in a Two Column Cash Book and balance the Cash Book : 2023 ₹ Jan. 1 Cash in hand 6,000 Bank Balance (Cr) 3,000 3 Deposited into Bank 2,000 5 Received from Mohan 400 Discount allowed 10 7 Received a cheque from Hari and sent...

11. (A) Enter the following transactions in the Two Column Cash Book of Mr. Mohan 2018 ₹ Jan. 1 Cash in Hand 2,200 Cash at Bank 50,000 3 Purchased goods for ₹75,000; Trade Discount 20%: CGST 6%, SGST 6%; Payment made by Cheque 4 Sold goods for ₹40,000; Trade Discount...

12. Enter the following transactions in the Cash Book with Cash and Bank Columns: 2019 June 1 Balance of Cash in Hand ₹12,000; Overdraft at Bank ₹1,500. 2 Deposited into Bank ₹10,000. Sold goods for Cash ₹28,000 and paid half the proceeds into Bank. 3 Purchased goods for ₹7,000 from...

13. (A) Prepare a Cash Book with Cash and Bank Columns from the following transactions  2023 March 1 Cash in hand ₹1,800 and at Bank ₹11,000. 5 Received a cheque for commission ₹3,960. Cheque was immediately deposited into bank. 7 Bought goods for cheque ₹7,000. 8 Bought goods for cash...

14. Compile a Two Column Cash Book from the following transactions of Kavita Garments:- 2023 Feb. 1 Cash in hand ₹7,500; Cash at bank ₹8,000. 3 Received a cheque of ₹5,880 for cash sales. Cheque was immediately deposited into bank. 5 Received two cheques from Kalpna each of ₹10,000. 6...

15. Prepare a Petty Cash Book on the Imprest System from the following: 2020 April 1 Received ₹10,000 for Petty Cash. 3 Paid Cartage ₹800. 4 Paid Bus Fare ₹400; Speed Post ₹200. 6 Paid for Stationery ₹700. 7 Paid for Courier Services ₹300. 9 Paid for Taxi fare ₹800;...

16. Record the following transactions in a Petty Cash Book with suitable columns. The book is kept on imprest system, amount of imprest being ₹4,000. 2020 April 1 Petty cash in hand ₹540. Received cash to make-up the imprest. Paid for office cleaning ₹100. April 4 Paid railway fare ₹320,...

17. Mr. Yadav, the petty cashier of M/s Triputi Traders received 10,000 on April 1, 2020 from the Head Cashier. Following were the petty expenses 2020 ₹ April 2 Taxi fare 750 3 Refreshments 450 5 Registered postal charges 200 5 Wages 700 8 Auto fare 200 9 Courier charges...

18. Record the following transactions in a cash book with cash and bank columns: 2023 ₹ Jan. 1 Bank overdraft 12,000 Cash in hand 2,300 Jan. 7 Cheque received from Ram ₹4,000 and discount allowed ₹200 Jan. 8 Deposited the above cheque into Bank 4,000 Jan. 12 Banked 200 Jan....

19. Enter the following transactions in two column cash book and find out the cash and bank balance: 2023 ₹ Jan. 1 Started business with cash 20,000 Jan. 2 Opened a current account with the S.B.I. 8,000 Jan. 3 Bought goods by cheque 150 Jan. 4 Received cheque from Ram...

20. Enter the following transactions in a Cash Book with Cash and Bank columns 2023 ₹ March 1 Commenced business with ₹1,00,000 of which ₹20,000 were borrowed from Mr. Ratan 2 Opened current account with Punjab National Bank 75,000 4 Bought goods by cheque 60,000 5 Purchased a typewriter for...

21. Enter the following transactions in a Cash Book with Cash and Bank Columns:  2023 March 1 Cash in Hand ₹15,000; Bank ₹8,000. 2 Sold goods to X on credit for ₹10,000. 5 Sold goods for ₹20,000; received cheque from them, discount allowed 2½%. Cheque was deposited into bank on...

22. Prepare a Cash Book with Cash and Bank Columns from the following particulars  2023 ₹ Feb. 1 Cash in Hand ₹14,800; Bank Overdraft ₹32,700 4 Sold goods, received cheque (deposited same day) 4,950 5 Sold goods to Navin on Credit 10,000 8 Received from Navin a cheque for ₹9,500...

23. Mr. Lal operates two bank accounts both of which are maintained in the columnar cash book itself. You are required to prepare a proforma of the cash book, record the following transactions therein and draw the closing balances as on 30th June, 2022:  2022 ₹ June 20 Opening Balance...

24. Mr. Chaturvedi maintains two bank accounts. Prepare his columnar cash book from the following particulars : 2022 ₹ May 1 Cash in hand 34,000 Balance with Hongkong Bank 75,200 Balance with Citi Bank 1,20,000 May 3 Cash drawn from Citi Bank for office use 25,000 May 8 Sold goods...

25. Prepare a Cash Book with Cash and Bank columns from the following information in the Books of O’Neil: 2022 Dec. 1 Cash in Hand ₹2,780; Bank Overdraft ₹3,125. 2 Cheque worth ₹400 issued to the petty cashier. 5 ₹350 was paid to Hari & Sons for the supply of...

26. From the following particulars, prepare a Cash Book with Cash and Bank Columns:  2023 Jan. 1 Balance of Cash in Hand ₹15,000 and Bank Overdraft ₹6,000 3 Issued a cheque of ₹4,800 to Mr. Black and earned a discount of ₹200. 4 Direct deposit by Mr. Kapil in our...

27. Record the following transactions in a Petty Cash Book drawn with suitable columns and then balance the same: 2023 ₹ Jan. 1 Pety cashier is given a monthly imprest amount of ₹10,000. He spent last month ₹9,200 and got the balance from the head cashier today. Jan. 2 Paid...

28. Enter the following transactions in the petty cash book with appropriate analysis columns 2023 ₹ Feb. 1 Received from cashier ₹9,250, the amount required to make up the amount of the imprest’ viz., 10,000 Feb. 3 Chowkidar’s Wages 500 Pencils, Pens etc. 250 Feb. 5 Bus fare to workmen...

29. Enter the following transactions in a petty cash book in analytical form. The book is kept on imprest system, amount of imprest being ₹5,000 2023 April 3 Petty Cash in hand ₹420. Received cash to make-up the imprest Bought stamps for ₹300. April 5 Paid for office cleaning ₹200...