13. (A) Prepare a Cash Book with Cash and Bank Columns from the following transactions
| 2023 | |
|---|---|
| March 1 | Cash in hand ₹1,800 and at Bank ₹11,000. |
| 5 | Received a cheque for commission ₹3,960. Cheque was immediately deposited into bank. |
| 7 | Bought goods for cheque ₹7,000. |
| 8 | Bought goods for cash ₹500. |
| 10 | Purchased a Computer and payment made by cheque of ₹5,000. |
| 14 | Paid Trade Expenses ₹105. |
| 16 | Paid into Bank ₹1,000. |
| 18 | Ramesh who owed us ₹500 became bankrupt and paid us 50 paise in a ₹. |
| 20 | Received ₹400 from Manohar and allowed him discount ₹10. |
| 23 | Withdrew from Bank ₹400. |
| 23 | Paid ₹300 to Ghanshyam Dass & Co, They allowed us discount ₹10. |
| 24 | Received ₹2,000 from Hari Ram and deposited the same into Bank. |
| 25 | Withdrew from Bank for private expenses ₹300. |
| 27 | Sold goods for cash ₹200. |
| 28 | Received cheque for goods sold ₹9,000. |
| 29 | Received repayment of a loan of ₹5,000 and deposited ₹3,000 out of it into Bank. |
| 30 | Bank charges as per Pass Book ₹5. |
D.K.Goel/2024 Edition/Practical Questions/Q-13(A)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
13. (B) From the following transactions, prepare Cash Book with Cash and Bank Columns:
| 2020 | ₹ | |
|---|---|---|
| May 1 | Cash in hand | 4,800 |
| Bank Overdraft | 30,400 | |
| 2 | Fresh Capital introduced | 20,000 |
| 3 | Deposited into Bank | 15,000 |
| 4 | Sold goods to Mahesh on Credit | 6,200 |
| 5 | An amount of ₹4,200 due from Ashok written off as bad debts in the previous year, now recovered. | |
| 6 | Withdrew from bank for the payment of Life Insurance Premium | 3,000 |
| 8 | Received a cheque from Mahesh for ₹6,000 in full settlement of his account and deposited the same into the Bank. | |
| 10 | Sold goods to Varun on Credit. | 30,000 |
| 12 | Received a cheque for ₹28,000 from Varun in full settlement. | |
| 15 | Cheque received from Varun sent to Bank | |
| 18 | Varun's cheque returned by Bank dishonoured. Bank charged ₹25 on this cheque. | |
| 20 | Received a cheque of ₹6,800 from Vijay which was endorsed to Amrit Raj on 23rd May. | |
| 25 | Withdrew cash from Bank ₹5,000 for paying gift to his daughter on her birthday. | |
| 26 | Bought goods from Gupta General Store for ₹10,000 on credit and they allowed us trade discount of 25%. | |
| 28 | Paid to Gupta General Stores in cash in full settlement | 7,000 |
| 28 | Sale of old machinery, payment received in cash ₹7,700. | |
| 30 | Paid Salary by cheque ₹1,500. Paid Rent in cash ₹2,200. | |
| 31 | Paid into Current Account he entire balance after retaining ₹5,000 at office. |
D.K.Goel/2024 Edition/Practical Questions/Q-13(B)
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company