CASH BOOK

Sum 1
Enter the following transaction in a simple cash book of Ramesh traders and
balance the same for March 2015
1 Opening cash balance ₹ 10000
3 Sold goods to Ramesh₹ 2600 for cash
9 Paid to Ritesh ₹ 1400 for rent
10 Ritesh invoiced goods to Ramesh ₹800 for cash
14 old furniture sold ₹ 1400
17 Salary paid to Raman a factory foreman ₹2300
19 Commission of ₹ 1100 received from Ram
21 Borrowed ₹5000 from HDFC bank
24 Paid to MSEB ₹ 1700 for electricity bill
25 Paid to Rajyog transporters ₹800 for carriage on purchase
27 Cash of ₹ 4000 paid into HDFC Bank current A/C
28 Withdrew from bank ₹ 600 for office use
29 Received ₹ 100 in intrest on investment
31 Withdrew ₹800 for personal use
Sum 2
Enter the following transactions in cash book with cash and bank columns only
ofPramod enterprise pune and balance the sum for January 2016
1 Cash in hand ₹8000 cash at Bank ₹17000
3 Issued a Cheque to the petty cashier ₹500
5 Despatched goods to Prakash ₹850 in cash and ₹1150 by cheque
7 Received commission ₹700 by cheque which is deposited into bank
immediately
8 Withdrew from Bank ₹ 400 for office expenses
10 Paid by cheque ₹ as professional tax
12 Insurance premium paid by bank ₹800 debited in pass book
15 Received cash ₹ 150 from Praful
18 Paid into bank cheque received on 5th
20 Bought goods from Pritam ₹ 1500 @20% trade discount and paid one third
of the same in cash
24 Salary paid to Pravin a Factory foreman ₹1200
27 Remitted to Poonam₹1300 by cheque and cash of ₹700 for purchase of old
furniture
29 Pawan paid ₹600 by cheque to pramod in part payment of ₹620 which was
deposited into bank immediately
30 Paid into bank cash in excess of ₹5000
Sum 3
Enter the following transactions in two column cash book of Suresh Bros.for
August 2017
1Balance of cash in hand ₹5000 and bank overdraft ₹10000
1 Introduced additional capital ₹ 10000 of which ₹ 3000 were borrowed from
Canara Bank
4 Received ₹1500 from suresh and allowed him discount of ₹ 50 for despatch
of second hand goods
6 Transferred from fixed deposit A/c after its maturity to current a/c ₹ 25000
9 Paid to Sunil ₹ 400 in cash and ₹500 by cheque both after deducting 10% as
cash discount
12 Withdrew ₹1000 For office use
15 Earned a discount of ₹ 40 on payment to Sachin by cheque in full settlement
of ₹ 740
18 Bought goods from Sadashiv ₹850 for cash
21 Received ₹900 by chequye for commission from someshwar and deposited
into bank
24 Bank paid ₹ 550 as intrest on overdraft as per the standing instructions from
Suresh
26 Received ₹ 1400 as dividend on shares by cheque
27 Canara bank loan was settled by cheque togetherwith intrest of ₹150
31 Cheque received for dividend deposited into bank.

Sum 4
Record the following transactions of Suma in two column cash book as on
31 /1/2018
1 Cash balance ₹1000 Bank balance ₹ 14500
1 Cash received from sale of shares ₹ 50000
2 Paid into bank ₹ 50000
3 Purchased goods from m/s Agarwal ₹ 13000 gst at 6% and paid by cheque ₹
14000 in full settlement
4 Paid wages ₹ 2500
5 Received from mohan a cheque for ₹ 9800 against dues of ₹ 10000 in full
settlement of his account
8 Mohan cheque deposited into bank
14 Paid for stationary with gst @6% ₹1500
16 Bought goods including IGST @ 12% ₹ 6720
19 Paid sham by cheque ₹3700 Discount received from him ₹300
20 withdrew from Bank ₹ 3000
22 Cash withdrawn from bank for personal use ₹2000
24 Cash sales GST @6% ₹1904
27 Received from Sharma ₹18000 and discount allowed ₹500
28 Deposited cash with bank 15000
28 Gave cheque for cash purchases including IGST @12% ₹2240
30 Paid rent by cheque plus GST @6% ₹ 2000

Sum 5
Prepare cash book from the following for M/S Advance Technology Zane Ltd
for the month of April 2018
1 Cash in hand ₹ 14000 Bank overdraft ₹ 13200
4 Wages paid ₹1400
5 Cash sale plus GST 6% ₹ 1400
7 Purchased goods from Rahul ₹12250 plus IGST @12% paid by cheque in full
settlement on 8th April ₹ 13500
9 Purchased furniture for cash plus GST@6% 10000
10 Cash paid to Rohit , Discount receive ₹100 ₹5000
11Cheque issued to Rahul was dishonoured
13 Cash sales plus GSt6% ₹ 4500
16 Bank charged intrest on overdraft ₹ 500
18 Deposited into Bank ₹ 7000
20 Paid telephone charges including GST 6% 672
25 Sold goods for ₹ 23500 plus GST6% to Vikas and received cheque in full
settlement deposited same day allowed him discount ₹500
27 Paid rent with 6% GST ₹800
29 Withdrew cash for personal use ₹1000
30 Paid Salary ₹2000
30 Interst collected by bank ₹2500

Sum 6
Enter the follo9wing transactions of Raj In Necessary subsidiary books for the
month of April 18
1Raj started business with cash 600000
4 Furniture purchased from modern furniture for ₹50000 plus GST @6%
5 Purchased goods for ₹100000 plus GST6%
8 Purchased goods from khosla for ₹150000 trade discount 20% plus IGST12%
9 Opened a bank account by depositing 150000
10 Sold goods in cash ₹200000 plus GST6%
10 Purchased stationary from RS Mart for ₹5000 plus 6%GST
11 Sold to Sanjay Kumar goods ₹100000 charged IGST12%
14 Goods returned by sanjay kumar of value 20000
15 Payment to Khosla by cheque ₹50000
20 Goods purchased on credit from shiv dayal for ₹100000 plus IGST12%
25 Goods returned to shiv dayal 10000
28 Paid electricity bill ₹10000
29 Cash sales ₹90000 plus Gst6%
30 Withdrew for private purpose 10000

Sum7
Record the following Transactions in the books of Mira traders for the month
February 2018
1Cash Balance ₹29000 and Bank balance ₹ 11500
3 Received from Shruti on account cash ₹2750 and a bearer cheque of ₹ 1500
6 Paid to Vaibhav ₹ 6400 by cheque and discount received ₹100
9 Cash sales ₹ 4800
10 Cheque received on 3rd endorsed to pranita in full settlement of account
13 Deposited into Bank ₹10000
17 Purchased goods from nikhil ₹14000 10 trade discount and half amount
paid immediately @5% cash discount

19 Bank paid insurance premium under our standing instruction ₹3800 and
collected intrest on investment ₹4700

21cheque issued to vaibhav was dishonoured

21 Gautam our debtor deposited into our bank account ₹ 7000

23 Paid salary by cheque ₹15000

25 Withdrew by cheque ₹8000 for office use and ₹1000 for personal use

28 Deposited into bank all cash in excess of ₹8250.

Sum8

Record the following transactions in the books of omkar for the month of
april2018

1Cash balance ₹23000 and bank overdraft ₹11000

3 Purchased goods of ₹23000@ 3% cash discount

6 Received a bearer cheque for₹ 12880 from Rohan in full settlement of his
account₹13000

9 Paid by cheque for purchases of 200 shares of westin ltd of ₹100 each @110

11 Sold goods to Deepak ₹10000 and received half the amount immediately at
a discount of 5%

14 Deposited into bank ₹8000

15 Received crossed cheque of ₹28000 from Gayatri traders

17 Bank paid our telephone bill ₹ 2490

20 Bank charged ₹195 for interest on overdraft

22 Paid by cheque to Uday ₹7500 and discount received ₹100

24 Deposited into bank cheque received from Rohan

25 Received a bearer cheque for₹3200 for rent and deposited the same into
bank

27 Bank informed that the cheque received for rent was dishonoured

30 Paid medical bill of Omkar ₹6300 by cash and office expenses ₹5000 by
cheque.