1.

Enter the following transactions in a Single Column Cash Book

2020 (₹)
May 1 Commenced business with Cash 25,000
3 Bought goods for Cash 10,000
3 Paid Carriage 200
4 Sold goods for Cash 6,000
10 Received from Ram 1,000
12 Paid to Shiv Kumar 2,600
15 Cash Sales 8,400
18 Purchased furniture for cash for office 5,000
20 Paid for Advertisement 500
20 Purchased goods from Mahesh on credit 6,000
24 Paid to Mahesh 4,000
25 Paid Wages 400
27 Received for Commission 1,500
28 Withdrew for personal use 2,200
31 Paid salary 700

2. Enter the following transactions in a Single Column Cash Book of M/s

Suchitra Sen & Co
2020 (₹)
March 1 Cash in Hand 1,20,000
2 Bought machinery for ₹ 60,000 and paid carriage 2,000
4 Bought goods for ₹ 25,000 and paid carriage 1,000
5 Bought goods from Ravi Das 15,000
6 Cash received from sale of Motor bike 5,000
8 Sold goods for cash less 5% cash discount 20,000
10 Sold goods 40,000
12 Paid to Ravi Das on account 10,000
 Bought goods from Suresh for cash less 4% cash
15 30,000
discount
Paid to Ravi Das 4,500
20
Discount received 500
25 Cash collected from Ashok (Debtor) 10,000
28 Purchased postal stamps 500
28 Salary paid to accountant 15,000

3. Write up Cash Book of Bhanu Partap with Cash and Bank Columns from
the following transactions
2020 (₹)
March 1 Cash-in-hand 2,710
Cash at Bank 27,500
3 Received from Subhash 3,500
4 Sold goods for cash 10,000
7 Paid Rent by Cheque 800
8 Paid Sohan by cheque 3,000
10 Bought goods for cash 15,000
12 Paid cash for stationery 200
Drew from Bank for office use 8,000
15 Received cheque from Surendra and sent it to Bank 6,600
16 Paid for advertisement 750
18 Issued cheque in favour of Nath Brothers 4,300
Cash Sales 13,000
19
Paid into Bank 16,000
20 Received cheque from Vinod and sent it to Bank 2,400
22 Bought Scooter and paid for the same by cheque 18,000
25 Bank returned Surendra's cheque dishonoured
28 Paid salary by cheque 7,200
 Paid Trade expenses 2,000
29 Cash sales 9,500
30 Paid into Bank 10,000

4. Prepare Two Column Cash Book from the following transactions and
balance the book on 31st Jan., 2020

2020

Jan. 1 Cash in hand ₹ 50,000; Bank overdraft ₹ 1, 90,000.

Purchased goods from Rajesh Kumar of the list price of ₹ 50,000 at

Jan. 2
5% TD and payment made by cheque.

Goods sold for ₹ 80,000 and payment received by cheque. Cheque

Jan. 6
deposited into Bank on same day.

Jan. 10 Goods purchased for cash ₹ 19,800.

Furniture sold for ₹ 1, 77,000 and payment received by cheque &

Jan. 15
cheque deposited into Bank on same day.

Jan. 18 Salaries paid ₹ 4,500.

Jan. 21 Settled the amount due to Ram ₹ 2,000 by paying cash ₹ 1,910.

Cash received from Jai ₹ 14,780 in full settlement of his account of

Jan. 22
₹ 15,000.

Jan. 23 Paid Life Insurance premium ₹ 1,500.

Deposited with bank the entire balance after retaining ₹ 7,000

Jan. 31
cash in hand.

5. Enter the following particulars in the Cash Book with Cash and Bank
columns
2020
April 1 Balance of cash in hand ₹ 2,000 and at Bank ₹ 12,000.
3 Received cash from Madhav ₹ 1,800.
 5 Cash Sales ₹ 1,000
6 Purchases by cheque ₹ 745.
9 Paid into Bank ₹ 1,850.
10 Paid cash for freight ₹ 54.
12 Drew from Bank for office use ₹ 600.
13 Issued a cheque in favour of M/s Arun & Sons for ₹ 985.
16 Paid into Bank ₹ 715.
17 Drew Cash for his son's birthday party ₹ 175.
Received a cheque from Navin for ₹ 380 and deposited it into
19
bank on the same day.
20 Cash Sales ₹ 200.
25 Drew from Bank for office use ₹ 200.
26 Purchased furniture for ₹ 1,000 and payment made by cheque.
27 Navin's cheque dishonoured Bank charges ₹ 5.
29 Purchased business premises, payment made by cheque ₹ 12,000.
30 Received cheque for ₹ 675 from Harish.

6. Enter the following transactions in the Cash Book with Cash and Bank
Columns
2020 (₹)
Cash in hand 800
June 1
Bank Overdraft 5,700
7 Received a cheque from Bharti 3,250
9 Deposited the above cheque into bank
12 Paid to Bhavana by cheque 2,425
15 Bharti's cheque returned dishonoured
20 Withdrew from Bank for office use 250
Cheque received from Panna Lal and endorsed it in favour
25 1,200
of Kamal on 28th June
 30 Income Tax paid by cheque 150
30 Bank charges 25

7. Enter the following transactions in the Cash Book with Cash and Bank
Columns
2020
April 1 Balance of Cash in hand ₹400, overdraft at Bank ₹5,000.
Invested further capital ₹10,000 out of which ₹6,000 deposited into
4
the bank.
5 Sold goods for cash ₹3,000.
6 Received from Ghanshyam ₹8,000; discount allowed to him ₹200.
10 Purchased goods for Cash ₹5,500.
Paid to Ram Vilas, our creditor ₹2,500; discount allowed by him
11
₹65.
13 Commission paid to our agent ₹530.
14 Office furniture purchased from Keshav in cash ₹200.
14 Rent paid ₹50.
14 Electricity charges paid ₹10.
16 Drew cheque for personal use ₹850.
17 Cash sales ₹2,500.
18 Collection from Atul ₹4,000, deposited in the bank on 19th April.
19 Drew from the bank for office use ₹500.
Dividend received by cheque ₹50, deposited in the bank on the same
24
day.
Commission received by cheque ₹230, deposited in the bank on 28th
25
April.
29 Drew from the bank for salary of the office staff ₹1,500.
29 Paid salary of the manager by cheque ₹500.
30 Deposited cash in the bank ₹1,000
8. Write the following transactions in a Two Column Cash Book and balance
the Cash Book
2020 (₹)
Cash in hand 6,000
Jan. 1
Bank Balance (Cr) 3,000
3 Deposited into Bank 2,000
Received from Mohan 400
5
Discount allowed 10
7 Received a cheque from Hari and sent it to bank 600
Received a cheque from Prem Mohan 1,600
9
Discount allowed 25
12 Withdrew from bank for office use 300
13 Bought goods for cash 600
14 Sold goods for cash 1,200
Paid to Ganesh by cheque 494
16
Discount received 6
18 Prem Mohan's cheque deposited in the bank
Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800
20
and a cheque of ₹ 700.
22 Deposited into bank (including Gopal's cheque) 900
24 Paid rent by cheque 150
25 Withdrew from bank for personal use 200
28 Bank notifies that Prem Mohan's cheque was dishonoured
Received from Anil ₹ 270 in cash and ₹ 540 by cheque.
30 Discount Allowed ₹ 90.
The cheque was deposited into bank.
31 Bank charges as shown in Pass Book 5
Paid Salary 500
9. Prepare a Two Column Cash Book from the following transactions
2020
Cash at office ₹ 72.
May 1
Bank overdraft ₹ 1,250.
Received from Prem Chand a cheque for ₹ 1,875 in full settlement
4
of his account of ₹ 1,900. The cheque was banked on the same day.
5 Bought goods and paid by cheque ₹ 500.
Narinder settled his account of ₹ 700 by a cheque. This was banked
6
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.
Received a cheque for ₹ 400 from Naresh in full settlement of his
20 account of ₹ 460. The cheque is endorsed to Suresh on 24th May in
full settlement of his account of ₹ 420.
Received a cheque from Hari Prakash for ₹ 150. The cheque is
25
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.

10. Enter the following transactions in the Two Column Cash Book of Mr.
Mohan

2020 ₹

Cash in Hand 2,200

Jan. 1
Cash at Bank 50,000
 Purchased goods for ₹ 75,000; Trade Discount 20%; Payment
3
made by Cheque

Sold goods for ₹ 40,000; Trade Discount 15 Payment received

4
by Cheque

5 Received a cheque from Naresh 1,000

Cheque received from Naresh endorsed to Suresh in full

8
settlement of his account of ₹ 1,050

10 Paid Life Insurance premium of Mr. Mohan 100

Received a cheque from Pawan in full settlement of his

13 700
account of ₹ 750.

16 Pawan's cheque returned dishonoured by bank

20 Deposited into Bank, balance of Cash in excess of ₹ 250

11. Enter the following transactions in the Cash Book with Cash and Bank
Columns
2020
June 1 Balance of Cash in Hand ₹ 12,000; Overdraft at Bank ₹ 1,500.
Deposited into Bank ₹ 10,000.
2
Sold goods for Cash ₹ 28,000 and paid half the proceeds into Bank.
3 Purchased goods for ₹ 7,000 from Manoj & Co. on Credit.
5 Received a Money Order from Suresh ₹ 500.
8 Received ₹ 2,800 from Govind. Paid ₹ 1,000 into Bank.
Received a cheque for ₹ 7,600 from Subhash in full settlement of ₹
10
8,000 due from him.
Settled the account of Manoj & Co. by payment of ₹ 6,600 half Cash
12
and half by cheque.
13 Cheque received from Subhash deposited into Bank.
15 Paid for purchase of Machinery by cheque ₹ 20,000.
 16 Paid wages for the erection of above Machinery ₹ 1,000.
Cheque issued for ₹ 6,000 in favour of Sachdeva & Co. for purchase of
17
furniture.
20 Purchased goods from Kalpna Garments for ₹ 10,500 on credit.
Received a Bank Draft for ₹ 4,800 from Damodar & Co. in full
settlement of ₹ 5,000 due from them. Sent the draft to bank.
Bank issued a draft for ₹ 10,000 in favour of Kalpna Garments on our
24 request. Bank charged ₹ 25 for issuing the draft. Account of Kalpna
Garments was fully settled.
26 Drew from bank for petty cash ₹ 100.
28 Paid salary by cheque ₹ 6,000.
Bank Charges ₹ 50 and Interest ₹ 1,620 charged by bank.
30
Deposited into bank the entire balance after retaining ₹ 4,000 at office

12. Prepare a Cash Book with Cash and Bank Columns from the following
transactions
2020
March 1 Cash in hand ₹ 1,800 and at Bank ₹ 11,000.
Received a cheque for commission ₹ 3,960. Cheque was immediately
5
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.
Ramesh who owed us ₹ 500 became bankrupt and paid us 50 paise
18
in a ₹.
20 Received ₹ 400 from Manohar and allowed him discount ₹ 10.
23 Withdrew from ₹ 400.
 Paid ₹ 300 to Ghanshyam Dass & Bank Co. They allowed us
23
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.
Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of
29
it into Bank.
30 Bank charges as per Book ₹ 5.

13. From the following transactions, prepare Cash Book with Cash and Bank
Columns
2020 (₹)
Cash in hand 4,800
May 1
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
An amount of ₹ 4,200 due from Ashok written off as bad
5
debts in the previous year, now recovered.
Withdrew from bank for the payment of Life Insurance
6 3,000
Premium
Received a cheque form Mahesh for ₹ 6,000 in full settlement
8
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
Varun's cheque returned by Bank dishonoured. Bank
18
charged ₹ 25 on this cheque.
 Received a cheque of ₹ 6,800 from Vijay which was endorsed
20
to Amrit Raj on 23rd May.
Withdrew cash from Bank ₹ 5,000 for paying gift to his
25
daughter on her birthday.
Bought goods from Gupta General Store for ₹ 10,000 on
26
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.
Paid into Current Account the entire balance after retaining
31
₹ 5,000 at office.

14. Compile a Two Column Cash Book from the following transactions of Kavita
Garments
2020
Feb. 1 Cash in hand ₹ 7,500; Cash at bank ₹ 8,000.
Received a cheque of ₹ 5,880 for cash sales. Cheque was immediately
3
deposited into bank.
5 Received two cheques from Kalpna each of ₹ 10,000.
First cheque received from Kalpna is endorsed to Sunita in full
6
settlement of ₹ 10,200.
Second cheque is sent to bank for collection.
Second cheque received from Kalpna is returned as dishonoured by the
8
bank.
The bank has debited our account with ₹ 20 as bank charges on this
cheque.
Received cheque from sale of old furniture ₹ 1,950. Next day, the cheque
10
is endorsed to a creditor Ramesh in full settlement of ₹ 2,000 due to him.
12 Purchased goods from Mohan on Credit for ₹ 8,000.
 15 Settled Mohan's account by giving a cheque for ₹ 4,000 and Cash ₹ 3,900.
Goods sold to Pawan for ₹ 6,000. He paid the amount in cash
16
immediately after deducting 2.5% cash discount.
20 Paid salary by cheque ₹ 5,000.
25 Cash sale to date ₹ 50,000 of which ₹ 40,000 banked.
Paid electric bill of ₹ 2,000 for January by cheque. Paid Rent for
26
January ₹ 1,500.
27 Cash purchases ₹ 5,000, issued a cheque.
28 Deposited into bank cash retaining ₹ 7,500.

15. Prepare a April Petty Cash Book on the Imprest System from the following
2020
1 Received ₹ 10,000 for Petty Cash.
3 Paid Cartage ₹ 800.
4 Paid Bus Fare ₹ 400; Speed Post ₹ 200.
6 Paid for Stationery ₹ 700.
7 Paid for Courier Services ₹ 300.
9 Paid for Taxi fare ₹ 800; Wages ₹ 300.
10 Paid for Wages ₹ 400; Charity ₹ 500
11 Paid for Newspaper bill ₹ 600.
12 Paid for soap ₹ 320; Speed post charges ₹ 300.
13 Paid for Postage ₹ 780.
14 Paid for Repairs of Chairs ₹ 500.
15 Paid for Refreshment to customer’s ₹ 900.

16. Record the following transactions in a Petty Cash Book with suitable columns.
The book is kept on Imprest system, amount of Imprest being ₹ 4,000.
2020
April 1 Petty cash in hand ₹ 540, Received cash to make-up the Imprest.
 Paid for office cleaning ₹ 100.
April 4 Paid railway fare ₹ 320, bus fare ₹ 280, and wages ₹ 150.
April 5 Bought shorthand note books for office ₹ 370.
April 7 Paid carriage on parcels ₹ 150, paid for wages ₹ 220.
Bought stamps for ₹ 300, envelopes for ₹ 450 and accounts register for
April 10
₹ 400.
April 12 Paid for repairs ₹ 200 gave tips to office peon ₹ 150.
April 13 Gave charity ₹ 100, served tea to customers ₹ 250.
April 15 Paid for wages ₹ 160, rewards to servant ₹ 100.

17. Mr. Yadav, the petty cashier of M/s Triputi Traders received ₹10,000 on April
1st, 2020 from the Head Cashier. Following were the petty expenses. You are
required to prepare a Petty Cash Book.
2020 (₹)
April 2 Taxi fare 750
3 Refreshments 450
5 Registered postal charges 200
5 Wages 700
8 Auto fare 200
9 Courier charges 150
12 Postal Stamps 600
14 Eraser/Sharpeners/Pencils 400
17 Speed Post charges 200
20 Cartage 600
20 Computer Stationery 500
22 Wages 300
24 Bus fare 600
25 Office Sanitation 800
26 Refreshments 750
 28 Loading Charges 300
30 Photostatting Charges 200
30 Wages 800

18. Enter the following transactions in the petty cash book with appropriate analysis
columns
2020 (₹)
Received from cashier ₹ 9,250, the amount required to make up
Feb. 1 10,000
the amount of the 'Imprest'.
Feb. 3 Chowkidar's Wages 500
Pencils, Pens etc. 250
Feb. 5 Bus fare to workmen sent to customer's premises 600
Feb. 7 Paid for wages 200
Feb. 10 Postage 800
Feb. 12 Three Wheeler's charges for manager's trip to the city 100
Feb. 12 Wages to casual labourer 850
Feb. 14 Repair of furniture 300
Feb. 14 Repair of scooter 400
Feb. 18 Taxi fare to assistant manager 750
Feb. 20 Refreshment to Customers 450
Feb. 22 Paid for cartage 1,500
Feb. 25 Locks purchased 1,200
Feb. 25 Conveyance 250
Feb. 26 Paid for writing pads and registers 900
Feb. 28 Courier Charges 550