Q.1 Enter the following transaction in the Cash Book with cash and bank column.

8 Iron Chrest @ Rs 3400 each 26 Plastic tools @ Rs. 170 15 % Trade Discount June
2013 (6) 22:
May 1: Cash in hand Rs.4400 Cash at bank Rs. 5000 (Overdrft) Sold goods to Vishal Enterprise in cash (Delhi)
May 6: Received a cheque from Rahul for Rs. 5000 in full settlement of his due 5 Wooden shelves @ Rs.1620 each.
Rs.5200 June 30: sold old cartons to Divya Sons. 125 cartons @ Rs.16 each. 4
May 12: Cash and cheque of Rs.7000 (including cheque of Rahul) has been
deposited into bank. Q4. Chhabra & Sons find that overdraft shown by their cash Book on 31st March 2013
May 18: Received a cheque of Rs.8000 from Hariom. is Rs. 30,500 but the Pass Book shows a difference due to the following reasons. (6)
May 22: Hariom’s cheque endorsed to Vineet as a full settlement of his claim i. A cheque for Rs. 6000 drawn in favour of Shyam has not been presented for payment.
Rs.8250. ii. A post-dated cheque for Rs. 1000 has been debited in the Bank column of the
May 26 Hariom’s cheque returned dishonoured and bank charged Rs.100 for this Cashbook but it could not have been presented in Bank.
matter. iii. Cheque totalling Rs. 12,000 deposited with the bank have not yet been collected.
May 31: Deposited into bank after keeping a cash balance of Rs.1000 iv. A bill for Rs. 5,000 was retired by the bank under a rebate of Rs. 120 but the full
amount of the bill was credited in the bank column of the Cash Book. Prepare a Bank
reconciliation statement.
Q.2 Prepare a Bank reconciliation statement as on 30 September 2013 from the
following particulars Pass book M/S Kanchan Brothers showed a debit balance of Q5. Enter the following transactions in the Two Column Cash Book of Mr.
Rs. 12150. (6) Mohan:-(6)
a) Cheque issued on September for Rs. 20000 but only Cheque of Rs 8000 has been 2018 Rs.
presented for payment upto 30th September.
Jan. Cash in Hand 2,200
b) Cheque of Rs.16500 received and deposited into the bank in September, but a
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cheque of Rs.2500 has not been credited by the bank till 30 th September.
c) Payment side of cash Book (Bank colum) overcast by Rs.800. Cash at Bank 50,000
d) Bank credited Rs.400 as dividend and also debited Rs. 150 as interest on 3 Purchased goods for 75,000; Trade Discount 20%; CGST 6%,
overdraft on 30 th September. SGST 6%; Payment made by Cheque
e) Cheque of Rs.2600 received recorded properly in cash book on 30th September 4 Sold goods for Rs.40,000; Trade Discount 15%; IGST 12%;
but not yet deposited in the bank. Payment received by Cheque
f) Cheque issued Rs. 7200 on 30 th September was not recorded in cash book and 5 Received a cheque from Naresh 1,000
the cheque is not yet presented for payment.
8 Cheque received from Naresh endorsed to Suresh in full settlement
of his account of Rs.1,050
Q.3 Prepare a suitable day book for the following transaction as furnished by M/S
10 Paid Life Insurance premium of Mr. Mohan 100
Super & Co.-furniture dealer of U.P. CGST @ 6% and SGST @ 6% : (6)
2013 June 16: Sold goods to Ramana & Sons Lucknow (U.P) 13 Received a cheque from Pawan in full settlement of his account of
700
750.
2 Steel Almirah@ Rs.7200 each 15 Plastic Chairs @ Rs. 330 each. 10 % Trade
Discount 16 Pawan's cheque returned dishonoured by bank –
June 22: Sold goods to Kamlesh & Sons. Kanpur (U.P.) 20 Deposited into Bank, balance of Cash in excess of Rs. 250