Question No 03 A Chapter No 7
03 A. Enter the following particulars in the Cash Book with Cash and Bank columns:−
| 2020 | |
| Apr.1 | Balance of cash in hand 2,000 and at Bank 12,000. |
| Apr.3 | Received cash from Madhav 1,800. |
| Apr.5 | Cash Sales 1,000 |
| Apr.6 | Purchases by cheque 745 |
| Apr.9 | Paid into Bank 1,850. |
| Apr. 10 | Paid cash for freight 54 |
| Apr. 12 | Drew from Bank for office use 600 |
| Apr.13 | Issued a cheque in favor of M/s Arun & Sons for 985.; Discount received Rs 115 |
| Apr.16 | Paid into Bank 715 |
| Apr.17 | Drew Cash for his son’s birthday party 175 |
| Apr.19 | Received a cheque from Navin for 380 and deposited it into the bank on the same day |
| Apr.20 | Cash Sales 200 |
| Apr.25 | Drew from Bank for office use 200 |
| Apr.26 | Purchased furniture for 1,000 and payment made by cheque |
| Apr.27 | Navin’s cheque dishonored, Bank charges Rs 5 |
| Apr.29 | Purchased business premises, payment made by cheque 12,000. |
| Apr.30 | Received a cheque for 675 from Harish |
The solution of Question No 03 A Chapter No 7: –
| Dr. | Cash Book | Cr. | |||||||||
| Date | Particulars |
L. F. |
Discount Allowed |
Cash | Bank | Date | Particulars |
L. F. |
Discount Received | Cash | Bank |
| 2020 | 2020 | ||||||||||
| Apr.1 | To Balance b/d | – | 2,000 | 12,000 | Apr.6 | By Purchases A/c | – | – | 745 | ||
| Apr.3 | To Madhav a/c | 200 | 1,800 | – | Apr.9 | By Cash A/c | – | 1,850 | – | ||
| Apr.5 | To Sales A/c | – | 1,000 | – | Apr.10 | By Freight A/c | – | 54 | – | ||
| Apr.09 | To Cash A/c | – | – | 1,850 | Apr.12 | By Cash A/c | – | – | 600 | ||
| Apr.12 | To Bank A/c | – | 600 | – | Apr.13 | By M/s Arun & Sons A/c | 115 | – | 985 | ||
| Apr.16 | To Cash A/c | – | – | 715 | Apr.16 | By Bank A/c | – | 715 | – | ||
| Apr.19 | To Navin A/c | 20 | – | 380 | Apr.17 | By Drawings A/c | – | 175 | – | ||
| Apr.20 | To Sale A/c | – | 200 | – | Apr.25 | By Cash A/c | – | – | 200 | ||
| Apr.25 | To Sale A/c | – | 200 | – | Apr.26 | By Furniture A/c | – | – | 1,000 | ||
| Apr.30 | To Harish A/c | – | – | 675 | Apr.27 | By Navin A/c | – | – | 385 | ||
| Apr.29 | By Business Premises A/c | – | – | 12,000 | |||||||
| Apr.30 | To Balance c/d | 220 | 295 | May.31 | By Balance C/d | 115 |
3,006 | – | |||
| 220 | 5,800 | 15,915 | 115 | 5,800 | 15,915 | ||||||
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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution
- Chapter 1 Evolution of Accounting & Basic Accounting Terms
- Chapter 2 Accounting Equations
- Chapter 3 Meaning and Objectives of Accounting
- Chapter 4 Double Entry System
- Chapter 5 Books of Original Entry – Journal
- Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)
- Chapter 7 Books of Original Entry – Cash Book (Coming soon)
- Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)
- Chapter 9 Ledger (Coming soon)
- Chapter 10 Trial Balance and Errors (Coming soon)
- Chapter 11 Bank Reconciliation Statement (Coming soon)
- Chapter 12 Depreciation (Coming soon)
- Chapter 13 Bills of Exchange (Coming soon)
- Chapter 14 Generally Accepted Accounting Principles(GAAP)
- Chapter 15 Bases of Accounting
- Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)
- Chapter 17 Capital and Revenue
- Chapter 18 Provisions and Reserves
- Chapter 19 Final Accounts (Coming soon)
- Chapter 20 Final Accounts – With Adjustments (Coming soon)
- Chapter 21 Errors and their Rectification (Coming soon)
- Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)
- Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)
- Chapter 24 Computerised Accounting System (Coming soon)
- Chapter 25 Introduction to Accounting Information System (Coming soon)
Check out the Accountancy Class +1 by D.K. Goal (Arya Publication) from their official Site.
