10. (A) Write the following transactions in a Two Column Cash Book and balance the Cash Book :
| 2023 | ₹ | |
|---|---|---|
| Jan. 1 | Cash in hand | 6,000 |
| Bank Balance (Cr) | 3,000 | |
| 3 | Deposited into Bank | 2,000 |
| 5 | Received from Mohan | 400 |
| Discount allowed | 10 | |
| 7 | Received a cheque from Hari and sent it to bank | 600 |
| 9 | Received a cheque from Prem Mohan | 1,600 |
| Discount allowed | 25 | |
| 12 | Withdrew from bank for office use | 300 |
| 13 | Bought goods for cash | 600 |
| 14 | Sold goods for cash | 1,200 |
| 16 | Paid o Ganesh by cheque | 494 |
| Discount received | 6 | |
| 18 | Prem Mohan's cheque deposited in the bank | |
| 20 | Sold goods to Gopal for ₹1,500 or which he gave cash ₹800 and a cheque of ₹700. | |
| 22 | Deposited into bank (including Gopal's cheque) | |
| 24 | Paid rent by cheque | 900 |
| 25 | Withdrew from bank for personal use | 150 |
| 28 | Bank notifies that Prem Mohan's cheque was dishonoured | 200 |
| 30 | Received from Anil ₹270 in cash and ₹540 by cheque | |
| Discount Allowed ₹90 | ||
| The cheque was deposited into bank. | ||
| 31 | Bank charges as shown in Pass Book | 5 |
| Paid Salary | 500 |
D.K.Goel/2024 Edition/Practical Questions/Q-10(A)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
10. (B) Prepare Two Column Cash Book from the following transactions
| 2023 | |
|---|---|
| May 1 | Cash at office ₹72 |
| Bank overdraft ₹1,250 | |
| 4 | Received from Prem Chand a cheque for ₹1,875 in full settlement of his account of ₹1,900. The cheque was banked on the same day. |
| 5 | Bought goods and paid by cheque ₹500. |
| 6 | Narinder settled his account of ₹700 by a cheque. This was banked on the same day. |
| 9 | Paid to Manohar Lal by a cheque for ₹420. Discount received ₹80. |
| 12 | Cash sales to date ₹400 of which ₹300 were banked. |
| 17 | Sold old typewriter for cash ₹320. |
| 20 | Received a cheque for ₹400 from Naresh in full settlement of his account of ₹460. The cheque is endorsed to Suresh on 24th May in full settlement of his account of ₹420. |
| 25 | Received a cheque from Hari Prakash for ₹150. The cheque is endorsed to Raj Prakash on 27th May; Discount received ₹30. |
| 28 | Withdrew from Bank for office use ₹100 and for personal use ₹100. |
| 29 | Withdrew (from office) for payment of private bills ₹425. |
| 30 | Paid by cheque salaries ₹160 and rent ₹100. |
| 31 | Bank charges as per Pass Book ₹5. |
D.K.Goel/2024 Edition/Practical Questions/Q-10(B)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company