Recording of Transactions – II – Bank Column Cash Book Solutions

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This page contains solutions to Bank Column Cash Book numerical questions and solutions for the chapter 4 Recording of Transactions – II. If you’re looking for solutions to other theoretical questions or other book related numerical questions solutions, you can find them at
  1. Theoretical Questions Solutions
  2. Simple Cash Book Numerical Questions Solutions
  3. Petty Cash Book Numerical Questions Solutions
  4. Other Subsidiary Books Numerical Questions Solutions
  5. Recording, Posting and Balancing Numerical Questions Solutions
Bank Column Cash Book – Numerical Questions
Record the following transactions in a bank column cash book for December 2014:

   
01 Started business with cash 80,000
04 Deposited in bank 50,000
10 Received cash from Rahul 1,000
15 Bought goods for cash 8,000
22 Bought goods by cheque 10,000
25 Paid to Shyam by cash 20,000
30 Drew from Bank for office use 2,000
31 Rent paid by cheque 1,000





Cash book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Dec Capital   80,000   04 Dec Bank C   50,000
04 Dec Cash C   50,000 15 Dec Purchases   8,000  
10 Dec Rahul   1,000   22 Dec Purchases     10,000
30 Dec Bank C 2,000   25 Dec Shyam   20,000  
          30 Dec Cash C   2,000
          31 Dec Rent     1,000
          31 Dec Balance c/d   5,000 37,000
      83,000 50,000       83,000 50,000
                   
Prepare double column cash book with the help of following information for December 2014:

   
01 Started business with cash 1,20,000
03 Cash paid into bank 50,000
05 Purchased goods from Sushmita 20,000
06 Sold goods to Dinker and received a cheque 20,000
10 Paid to Sushmita cash 20,000
14 Cheque received on December 06, 2014 deposited into bank  
18 Sold goods to Rani 12,000
20 Cartage paid in cash 500
22 Received cash from Rani 12,000
27 Commission received 5,000
30 Drew cash for personal use 2,000
Cash book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Dec Capital   1,20,000   03 Dec Bank C 50,000  
03 Dec Cash C   50,000 10 Dec Sushmita   20,000  
06 Dec Dinker   20,000   14 Dec Bank C 20,000  
14 Dec Cash C   20,000 20 Dec Cartage   500  
22 Dec Rani   12,000   30 Dec Drawings C 2,000  
27 Dec Commission   5,000   31 Dec Balance c/d   64,500 70,000
      1,57,000 70,000       1,57,000 70,000
                   
Enter the following transactions in double column cash book of M/S Ambica Traders for Novermber 2014:

   
01 Commenced business with cash 50,000
03 Opened bank account with ICICI 30,000
05 Purchased goods for cash 10,000
10 Purchased office machine for cash 5,000
15 Sales goods on credit from Rohan and received cheque 7,000
18 Cash sales 8,000
20 Rohan’s cheque deposited into bank  
22 Paid cartage by cheque 500
25 Cash withdrawn for personal use 2,000
30 Paid rent by cheque 1,000
M/s. Ambika Traders
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Nov Capital   50,000   03 Nov Bank C 30,000  
03 Nov Cash C   30,000 05 Nov Purchases   10,000  
15 Nov Rohan   7,000   10 Nov Office Machine   5,000  
18 Nov Sales   8,000   20 Nov Bank C 7,000  
20 Nov Cash C   7,000 22 Nov Cartage     500
          25 Nov Drawings   2,000  
          30 Nov Rent     1,000
          30 Nov Balance c/d   11,000 35,500
      65,000 37,000       65,000 37,000
                   
Prepare double column cash bok from the following information for September 2014:

   
01 Cash in hand 7,500
  Bank overdraft 3,500
03 Paid wages 200
05 Cash sales 7,000
10 Cash deposited into bank 4,000
15 Goods purchased and paid by cheque 2,000
20 Paid rent 500
25 Drew from bank for personal use 400
30 Salary paid 1,000
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Sep Balance b/d   7,500   01 Sep Balance b/d (Overdraft)     3,500
05 Sep Sales   7,000   03 Sep Wages   200  
10 Sep Cash C   4,000 10 Sep Bank C 4,000  
          15 Sep Purchases     2,000
          20 Sep Rent   500  
          25 Sep Drawings     400
          30 Sep Salaries   1,000  
30 Sep Balance c/d (Overdraft)     1,900 30 Sep Balance c/d   8,800  
      14,500 5,900       14,500 5,900
                   
Enter the following transactions in a double column cash book of M/s. Mohit Traders for January 2014:

   
01 Cash in hand 3,500
  Bank overdraft 2,300
03 Goods purchased for cash 1,200
05 Paid wages 200
10 Cash sales 8,000
15 Deposited into bank 6,000
22 Sold goods for cheque which was deposted into bank same day 2,000
25 Paid rent by cheque 1,200
28 Drew from bank for personal use 1,000
31 Bought goods by cheque 1,000
M/s. Mohit Traders
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Jan Balance b/d   3,500   01 Jan Balance b/d (overdraft)     2,300
10 Jan Sales   8,000   03 Jan Purchases   1,200  
15 Jan Cash C   6,000 05 Jan Wages   200  
22 Jan Sales     2,000 15 Jan Bank C 6,000  
          25 Jan Rent     1,200
          28 Jan Drawings     1,000
          31 Jan Purchases     1,000
          31 Jan Balance c/d   4,100 2,500
      11,500 8,000       11,500 8,000
                   
Prepare double column cash book from the following transactions for the year 2014:

   
01 Cash in hand 17,500
  Cash at bank 5,000
03 Purchased goods for cash 3,000
05 Received cheque from Jasmeet 10,000
08 Sold goods for cash 7,000
10 Jasmeet’s cheque deposited into bank  
12 Purchased goods and paid by cheque 20,000
15 Paid establishement expenses through bank 1,000
18 Cash sales 7,000
20 Deposited into bank 10,000
24 Paid trade expenses 500
27 Received commission by cheque 6,000
29 Paid Rent 2,000
30 Withdrew cash for personal use 1,200
31 Salary paid 6,000
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Dec Balance b/d   17,500 5,000 03 Dec Purchases   3,000  
05 Dec Jasmeet   10,000   10 Dec Bank C 10,000  
08 Dec Sales   7,000   12 Dec Purchases     20,000
10 Dec Cash C   10,000 15 Dec Establishment Expenses     1,000
18 Dec Sales   7,000   20 Dec Bank C 10,000  
20 Dec Cash C   10,000 24 Dec Trade Expenses   500  
27 Dec Commission     6,000 29 Dec Rent   2,000  
          30 Dec Drawings   1,200  
          31 Dec Salaries   6,000  
          31 Dec Balance c/d   8,800 10,000
      41,500 31,000       41,500 31,000
                   
M/s Ruchi trader started their cash book with the following balances on 01-Dec-2014: cash in hand ₹ 1,354 and balance in bank current account ₹ 7,560. he had the following transactions in the month of December, 2014:

   
03 Cash sales 2,300
05 Purchased goods, paid by cheque 6,000
08 Cash sales 10,000
12 Paid trade expenses 700
15 Sales goods, received cheque (deposited same day) 20,000
18 Purchased motor car paid by cheque 15,000
20 Cheque received from Manish (deposited same day) 10,000
22 Cash sales 7,000
25 Manisha’s cheque returned dihonoured  
28 Paid Rent 2,000
29 Paid telephone expenses by cheque 500
31 Cash withdrawn for personal use 2,000

Prepare bank column cash book.






Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2014         2014        
01 Dec Balance b/d   1,355 7,560 05 Dec Purchases     6,000
03 Dec Sales   2,300   12 Dec Trade Expenses   700  
08 Dec Sales   10,000   18 Dec Motor Car     15,000
15 Dec Sales     20,000 25 Dec Manisha (Dishonoured)     10,000
20 Dec Manisha     10,000 28 Dec Rent   2,000  
22 Dec Sales   7,000   29 Dec Telephone Expenses     500
          31 Dec Drawings   2,000  
          31 Dec Balance c/d   15,954 6,060
      20,654 37,560       20,654 37,560
                   

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You might also want to refer the following pages.

  1. Introduction to Accounting
  2. Theory Base of Accounting
  3. Recording of Transactions – I