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Exercise Cash Book

Q.1

Q.2

Q.3

Enter the following transactions in a cash book.


January 1

Cash balance of Rs.40,000.

January 5

Deposited into bank Rs.2,000.

January 7

Purchased goods for Rs.1,000

January 9

Sold goods for Rs.800.

January 10

Purchased goods from Mr. Ram for Rs.2,000 and paid Rs.1,500

January 20

Paid to Mr. Ram Rs.400 in full settlement.

January 25

Paid for salary Rs.5,000.

January 31

Withdrew from bank Rs.1,000.

Prepare a cash book from the following transactions:


February 1

Ram started a business with a capital of Rs.2,00,000.

February 5

Purchased goods worth Rs.50,000 on cash.

February 8

Sold goods for Rs.30,000 and paid by cheque Rs.20,000 and


balance in cash.

February 10

Opened bank account of Rs.1,25,000.

February 19

Withdrew from bank Rs.10,000.

February 25

Withdrew from business Rs.11,000.

February 26

Paid for advertisement Rs.2,000 and wages Rs.3,000.

February 28

Received commission Rs.5,000.

Following cash transactions for the month of Bhadra,2061 are given to you:
Bhadra 1

Cash in hand Rs.25,500

Bhadra 4

Paid Rs.9,000 for purchase of goods after deduction of Rs.1,000 as


discount.

Bhadra 8

Received cash Rs.11,000 from Mr. Bhola after deducting discount


of Rs.1,000.

Bhadra 10

Sold goods for Rs.7,000 received cheque for the same which was
deposited into Bank.

Bhadra 14

Paid for advertisement Rs.2,000.

Bhadra 17

The cheque of Rs.1,000 received Mr. Laxman as commission

Bhadra 18

The cheque received from Mr. Laxman deposited into bank.

Bhadra 25

Withdrew from bank Rs.5,000.

Q.4

Q.5

Q.6

Shiva started a business with cash of Rs.25,000 and bank balance of


Rs.1,00,000 on 1st Baishakh 2061 and other transactions are as follows:
Baishakh 5

Purchased goods for Rs.14,000 from Mr. Bishnu and paid


Rs.12,000 by cheque and balance in cash.

Baishakh 9

Sold goods to Mr. Ram for Rs.10,000 and Rs.7,000 received by


cheque and balance in cash.

Baishakh 10

Cheque of Mr. Ram collected into bank.

Baishakh 11

Cheque of Mr. Ram collected into bank on Baishakh 10, but


dishonoured by bank

Baishakh 20

Withdrew from bank for personal use Rs.2,000.

Baishakh 22

Withdrew Rs.3,000 for private use.

Baishakh 25

Withdrew from bank Rs.4,000.

Following transactions are given to you:


April 1

Capital introduced in a business Rs.2,00,000.

April 12

Opened bank account of Rs.1,50,000.

April 15

Purchased goods for Rs.10,000 on and by cheque Rs.12,000.

April 18

Purchased goods for Rs.15,000 by cheque and Rs.10,000 on credit.

April 20

Paid to creditors Rs.8,000 in full settlement of Rs.10,000.

April 22

Sold goods to Mr. Jagadish for Rs.10,000 costing Rs.9,000.

April 25

Received Rs.7,500 from Mr. A in full settlement of his debt.

April 26

Withdrew from bank Rs.25,000.

April 27

Withdrew from bank Rs.10,000 by owner.

April 30

Direct deposited into bank by debtors Rs.6,000.

Prepare cash book with cash and bank columns from the following
transactions:
a)

Balance at Bank Rs.25,500 and cash in hand Rs.15,500.

b)

Received a cheque of Rs.9,000 from Mr. Ram in full settlement of


Rs.9,500.

c)

Bought goods for Rs.8,000 and paid by cheque Rs.5,000 and balance in
cash.

d)

Deposited into bank Rs.2,000.

e)

Withdrew for business use Rs.5,000.

f)

Withdrew for proprietor Rs.500

g)

Rent paid by bank Rs.2,000.

h)

Commission received Rs.5,000 from Mr. Ram.

Q.7

Q.8

Prepare a cash book with necessary columns for the month of Baishakh,2061.
(Cheque received should be treated as cash received)
1.

Cash in hand Rs.1,10,000 and overdraft balance at bank Rs.10,000.

12

Paid to Mr. Surya by cheque of Rs.25,000 in full settlement of Rs.25,500.

15

Purchased goods worth Rs.13,000, paid cash Rs.3,000 and balance by


cheque.

20

Sold goods worth Rs.13,000, received cash Rs.3,000 and balance by


cheque.

25

Deposited into bank Rs.23,000.

27

Direct deposited by debtors Rs.8,000.

28

Withdrew from bank Rs.3,000.

31

Withdrew from business Rs.1,000.

following transactions are provided to you from which you are required to
prepare a cash book with relevant columns for the month of Baishakh, 2061.
1

Cash in hand Rs.1,20,000 and overdraft balance at bank Rs.50,000

12

Received a cheque of Rs.90,000from Mr. Janak in full settlement of


Rs.1,00,000.

19

Purchased goods for Rs.50,000, paid cash Rs.20,000 and balance by


cheque.

24

Deposited Rs 50000 in Bank

25

Sold goods to Mr. Krishna for Rs.25,000 costing Rs.20,000.

26

Paid for rent Rs.5,000 cash and salary Rs.8,000 by cheque

30

Paid Rs.12,000 to Mr. Kedar by cheque in full settlement of Rs.14,000.

31

Bank charges charged by bank Rs.500.