11. (A) Enter the following transactions in the Two Column Cash Book of Mr. Mohan
| 2018 | ₹ | |
|---|---|---|
| Jan. 1 | Cash in Hand | 2,200 |
| Cash at Bank | 50,000 | |
| 3 | Purchased goods for ₹75,000; Trade Discount 20%: CGST 6%, SGST 6%; Payment made by Cheque | |
| 4 | Sold goods for ₹40,000; Trade Discount 15%;, IGST I2%; Payment received by Cheque | |
| 5 | Received a cheque from Naresh | 1,000 |
| 8 | Cheque received from Naresh endorsed to Suresh in full settlement of his account of ₹1,050 | |
| 10 | Paid Life Insurance premium of Mr. Mohan | 100 |
| 13 | Received a cheque from Pawan in full settlement of his account of ₹750. | 700 |
| 16 | Pawan's cheque retuned dishonoured by bank | |
| 20 | Deposited into Bank, balance of Cash in excess of ₹250 |
D.K.Goel/2024 Edition/Practical Questions/Q-11(A)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
11. (B) Enter the following transactions in a Two Columnar Cash Book
| 2022 | ₹ | |
|---|---|---|
| Dec. 1 | Started business with cash | 50,000 |
| 2 | Pays into Bank | 29,000 |
| 3 | Received cheque from Raja & Co. | 800 |
| Discount allowed | 20 | |
| 5 | Withdrew cash from bank for private use | 240 |
| 10 | Purchased goods for ₹1,00,000; IGST 18%; Payment made by Cheque | |
| 12 | Sold goods for ₹1,50,000; Trade Discount 20%; IGST 18%; Payment received by Cheque | |
| 14 | Received cheque from Kamla | 395 |
| Discount allowed | 15 | |
| 16 | Kamla's cheque endorsed to Bala in full settlement of her account of) ₹425 | |
| 29 | Paid rent by cheque | 1,000 |
| 30 | Deposited into bank, balance of cash in excess of | 450 |
D.K.Goel/2024 Edition/Practical Questions/Q-11(B)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company