Page 65 - debkxi
P. 65

10.6                                                   Double Entry Book Keeping—CBSE XI

                     Solution:
                     Dr.                            TWO-COLUMN CASH BOOK                              Cr.
                     Date    Particulars       L.F.   Cash   Bank  Date   Particulars      L.F.    Cash  Bank

                                                      `     `                                  `    `
                     2024                                      2024
                     Apr.  1  To  Balance b/d         10,500  15,500  Apr.  5  By  Purchases A/c   2,000  8,000
                     Apr.  8  To  Sales A/c         5,000  12,000  Apr.  16  By  Office Expenses A/c      500
                     Apr. 19  To  Ramesh              500       Apr.  16  By  Stationery A/c         600
                     Apr. 22  To  Rakesh                  10,000  Apr.  16  By  Cartage A/c         100
                     Apr. 28  To  Cash A/c      C         5,600  Apr.  24  By  Rajesh         2,500
                                                                Apr.  28  By  Bank A/c    C    5,600
                                                                Apr.  30  By  Bank Charges A/c          30
                                                                Apr.  30  By  Balance c/d     4,700  35,070
                                                    16,000  43,100                           16,000  43,100
                     May  1  To  Balance b/d        4,700  35,070

                                                           JOURNAL
                     Date     Particulars                                          L.F.   Dr. (`)   Cr. (`)
                     2024
                     April  22  Discount Allowed A/c                         ...Dr.         200
                                To  Rakesh                                                           200
                             (Discount allowed)
                     April  24  Rajesh                                       ...Dr.         20
                                To  Discount Received A/c                                             20
                             (Discount received)
                      5. Write Double Column Cash Book with cash and bank columns from the following
                        transactions:
                     2024                                                                             `
                     March  1  Cash in Hand .......................................................................................................................................................................    75,000
                             Cash at Bank ........................................................................................................................................................................  2,00,000
                     March  3  Purchased goods ...............................................................................................................................................................  60,000
                     March  5  Deposited in bank  ............................................................................................................................................................  50,000
                     March  8  Cash sales .............................................................................................................................................................................  1,00,000
                     March  10  Cash withdrawn from bank for office use  ...............................................................................................................  20,000
                     March  12  Received cash from Damini ...........................................................................................................................................  30,000
                     March  15  Received cheque from Dolly and deposited in the bank on the same day ................................................  20,000
                     March  18  Received cheque from Deepak (not banked) .........................................................................................................  50,000
                     March  19  Cheque received from Deepak deposited in bank
                     March  24  Paid to Chander by cheque  ..........................................................................................................................................  25,000
                     March  27  Withdrew from bank for personal use  ......................................................................................................................  15,000
                     March  28  Sold goods to Ashok Mitra  ...........................................................................................................................................  40,000
                     March  30  Purchased goods from Chander ..................................................................................................................................  50,000
                     March  31  Received cheque from Ashok Mitra and deposited in bank .............................................................................  20,000
                     March  31  Bank Charges for the month  ........................................................................................................................................  1,000
   60   61   62   63   64   65   66   67   68   69   70