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NCERT · Class 11 · Accountancy

Chapter 4: Recording of Transactions – 2

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Numerical Questions for NCERT Accountancy Solutions Class 11 Chapter 4

18 questions
Q1Written answer

Enter the following transactions in a simple cash book for December 2016.

 

    ₹
01 Cash in hand 12,000
05 Cash received from Bhanu 4,000
07 Rent Paid 2,000
10 Purchased goods Murari for cash 6,000
15 Sold goods for cash 9,000
18 Purchase stationery 300
22 Cash paid to Rahul on account 2,000
28 Paid salary 1,000
30 Paid rent 500
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Worked solution

The solution to this question can be represented in a cash book format as follows:

Cash book
Dr. Cr.
Date Receipts L.F. Amount
₹		 Date Payments L.F. Amount
₹
2016 2016
01 Dec Balance b/d 12,000 07 Dec Rent 2,000
05 Dec Bhanu 4,000 10 Dec Purchases 6,000
15 Dec Sales 9,000 18 Dec Stationery 300
22 Dec Rahul 2,000
28 Dec Salaries 1,000
30 Dec Rent 500
31 Dec Balance c/d 13,200
25,000 25,000
Q2Written answer

Enter the following transaction in Simple cash book for December 2018.

2018

₹
01 Cash in hand 7,750
06 Paid to Sonu 45
08 Purchased goods 600
15 Received cash from Parkash 960
20 Cash sales 500
25 Paid to D. Kumar 1,200
30 Paid rent 600
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Worked solution

The solution to this question is as follows:

Cash book
Dr. Cr.
Date Receipts L.F. Amount
₹		 Date Payments L.F. Amount
₹
2018 2018
01 Dec Balance b/d 7,750 06 Dec Sonu 45
15 Dec Parkash 960 08 Dec Purchases 600
20 Dec Sales 500 25 Dec S.Kumar 1,200
30 Dec Rent 600
31 Dec Balance c/d 7,760
9,210 9,210
Q3Written answer

Record the following transaction in a simple cash book for November 2017.

 

  ₹
01 Cash in hand 12,500
04 Cash paid to Hari 600
07 Purchased goods 800
12 Cash received from Amit 1,960
16 Sold goods for cash 800
20 Paid to Manish 590
25 Paid cartage 100
30 Paid salary 1,000
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Worked solution

The solution to this question is as follows:

Cash book
Dr. Cr.
Date Receipts L.F. Amount
₹		 Date Payments L.F. Amount
₹
2017 2017
01 Nov Balance b/d 12,500 04 Nov Hari 600
12 Nov Amit 1,960 07 Nov Purchases 800
16 Nov Sales 800 20 Nov Manish 590
25 Nov Cartage 100
30 Nov Salaries 1,000
30 Nov Balance c/d 12,170
15,260 15,260
Q4Written answer

Prepare a double-column cash book with the help of following information for December 2016.

 

    ₹
01 Started business with cash 1,20,000
03 Cash paid into the bank 50,000
05 Purchased goods from Sushmita 20,000
06 Sold goods to Dinesh and received a cheque 20,000
10 Paid to Smita cash 20,000
14 Cheque received on December 06, 2016, deposited into the bank  
18 Sold goods to Rani 12,000
20 Cartage paid in cash 500
22 Received cash from Rani 12,000
27 Commission received 5,000
30 Drew cash for personal use 2,000
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Worked solution

The solution to the question is given below.

Cash book
Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2016 2016
01 Dec Capital 1,20,000 03 Dec Bank C 50,000
03 Dec Cash C 50,000 10 Dec Sushmita 20,000
06 Dec Dinesh 20,000 14 Dec Bank C 20,000
14 Dec Cash C 20,000 20 Dec Cartage 500
22 Dec Rani 12,000 30 Dec Drawings C 2,000
27 Dec Commission 5,000 31 Dec Balance c/d 64,500 70,000
1,57,000 70,000 1,57,000 70,000
Q5Written answer

Record the following transactions in a bank column cash book for December 2016.

    ₹
01 Started business with cash 80,000
04 Deposited in bank 50,000
10 Received cash from Rahul 1,000
15 Bought goods for cash 8,000
22 Bought goods by cheque 10,000
25 Paid to Shyam by cash 20,000
30 Drew from Bank for office use 2,000
31 Rent paid by cheque 1,000
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Worked solution

The transactions can be represented in the form of a bank column cash book as follows:

Cash book
Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2016 2016
01 Dec Capital 80,000 04 Dec Bank C 50,000
04 Dec Cash C 50,000 15 Dec Purchases 8,000
10 Dec Rahul 1,000 22 Dec Purchases 10,000
30 Dec Bank C 2,000 25 Dec Ram 20,000
30 Dec Cash C 2,000
31 Dec Rent 1,000
31 Dec Balance c/d 5,000 37,000
83,000 50,000 83,000 50,000
Q6Written answer

Prepare double-column cash book from the following information for September 2017.

 

     ₹
01 Cash in hand 7,500
  Bank overdraft 3,500
03 Paid wages 200
05 Cash sales 7,000
10 Cash deposited into the bank 4,000
15 Goods purchased and paid by cheque 2,000
20 Paid rent 500
25 Drew from the bank for personal use 400
30 Salary paid 1,000
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Worked solution

The solution to this question is as follows:

Cash Book
Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2017 2017
01 Sep Balance b/d 7,500 01 Sep Balance b/d (Overdraft) 3,500
05 Sep Sales 7,000 03 Sep Wages 200
10 Sep Cash C 4,000 10 Sep Bank C 4,000
15 Sep Purchases 2,000
20 Sep Rent 500
25 Sep Drawings 400
30 Sep Salaries 1,000
30 Sep Balance c/d (Overdraft) 1,900 30 Sep Balance c/d 8,800
14,500 5,900 14,500 5,900
Q7Written answer

Enter the following transactions in double column cash book of M/s Ambica Traders for November 2017.

    ₹
01 Commenced business with cash 50,000
03 Opened bank account with ICICI 30,000
05 Purchased goods for cash 10,000
10 Purchased office machine for cash 5,000
15 Sales goods on credit from Rohan and received cheque 7,000
18 Cash sales 8,000
20 Rohan’s cheque deposited into the bank  
22 Paid cartage by cheque 500
25 Cash withdrawn for personal use 2,000
30 Paid rent by cheque 1,000
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Worked solution

The solution to this question is as follows:

M/s. Ambica Traders
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2017 2017
01 Nov Capital 50,000 03 Nov Bank C 30,000
03 Nov Cash C 30,000 05 Nov Purchases 10,000
15 Nov Rohan 7,000 10 Nov Office Machine 5,000
18 Nov Sales 8,000 20 Nov Bank C 7,000
20 Nov Cash C 7,000 22 Nov Cartage 500
25 Nov Drawings 2,000
30 Nov Rent 1,000
30 Nov Balance c/d 11,000 35,500
65,000 37,000 65,000 37,000
Q8Written answer

Enter the following transaction in a double-column cash book of M/s Mohit Traders for January 2017.

    ₹
01 Cash in hand 3,500
  Bank overdraft 2,300
03 Goods purchased for cash 1,200
05 Paid wages 200
10 Cash sales 8,000
15 Deposited into bank 6,000
22 Sold goods for the cheque which was deposited into bank same day 2,000
25 Paid rent by cheque 1,200
28 Drew from bank for personal use 1,000
31 Bought goods by cheque 1,000
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Worked solution

The solution to this question in the form of a double-column cash book is as follows:

M/s. Mohit Traders
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2017 2017
01 Jan Balance b/d 3,500 01 Jan Balance b/d (overdraft) 2,300
10 Jan Sales 8,000 03 Jan Purchases 1,200
15 Jan Cash C 6,000 05 Jan Wages 200
22 Jan Sales 2,000 15 Jan Bank C 6,000
25 Jan Rent 1,200
28 Jan Drawings 1,000
31 Jan Purchases 1,000
31 Jan Balance c/d 4,100 2,500
11,500 8,000 11,500 8,000
Q9Written answer

Prepare double-column cash book from the following transactions for the year December 2017.

 

    ₹
01 Cash in hand 17,500
  Cash at bank 5,000
03 Purchased goods for cash 3,000
05 Received cheque from Jasmeet 10,000
08 Sold goods for cash 7,000
10 Jasmeet’s cheque deposited into the bank  
12 Purchased goods and paid by cheque 20,000
15 Paid establishment expenses through the bank 1,000
18 Cash sales 7,000
20 Deposited into bank 10,000
24 Paid trade expenses 500
27 Received commission by cheque 6,000
29 Paid Rent 2,000
30 Withdrew cash for personal use 1,200
31 Salary paid 6,000
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Worked solution

The solution is represented in the following table as follows:

Dr. Cr.
Date Receipts L.F. Cash
₹		 Bank
₹		 Date Payments L.F. Cash
₹		 Bank
₹
2017 2017
01 Dec Balance b/d 17,500 5,000 03 Dec Purchases 3,000
05 Dec Jasmeet 10,000 10 Dec Bank C 10,000
08 Dec Sales 7,000 12 Dec Purchases 20,000
10 Dec Cash C 10,000 15 Dec Establishment Expenses 1,000
18 Dec Sales 7,000 20 Dec Bank C 10,000
20 Dec Cash C 10,000 24 Dec Trade Expenses 500
27 Dec Commission 6,000 29 Dec Rent 2,000
30 Dec Drawings 1,200
31 Dec Salaries 6,000
31 Dec Balance c/d 8,800 10,000
41,500 31,000 41,500 31,000

For the month of December 2017, the cash in hand is ₹.8, 800 and the cash in bank is 10,000.

Q10Written answer

M/s Ruchi trader started their cash book with the following balances on July 2017: cash in hand ₹ 1,354 and balance in bank current account ₹ 7,560. He had the following transaction in the month of July, 2017:

    ₹
03 Cash sales 2,300
05 Purchased goods, paid by cheque 6,000
08 Cash sales 10,000
12 Paid trade expenses 700
15 Sales goods, received the cheque (deposited same day) 20,000
18 Purchased motor car paid by cheque 15,000
20 Cheque received from Manisha (deposited same day) 10,000
22 Cash Sales 7,000
25 Manisha’s cheque returned dishonoured  
28 Paid Rent 2,000
29 Paid telephone expenses by cheque 500
31 Cash withdrawn for personal use 2,000

 

Prepare bank column cash book

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Worked solution

The transactions can be represented in a bank column cash book as shown below.

Books of M/s. Ruchi Trader
Cash Book
Dr. Cr.
Date Particulars L.F. Cash

 ₹

 Bank

₹

 Date Particulars L.F. Cash

 ₹

 Bank

₹
2017 2017
Jul.01 Balance b/d 1,354 7,560 Jul.05 Purchases 6,000
Jul.03 Sales 2,300 Jul.12 Trade Expenses 700
Jul.08 Sales 10,000 Jul.18 Motor Car 15,000
Jul.15 Sales 20,000 Jul.25 Manisha (Dishonour) 10,000
Jul.20 Manisha 10,000 Jul.28 Rent 2,000
Jul.22 Sales 7,000 Jul.29 Telephone Expenses 500
Jul.31 Drawings 2,000
Jul.31 Balance c/d 15,954 6,060
20,654 37,560 20,654 37,560

For the month of July, the Cash in Hand is ₹. 15,954, and the Cash in Bank is ₹ 6,060.