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

4. Record the following transactions in a bank column cash book for December 2016:

   
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

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Cash book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2016         2016        
01 Dec To Capital A/c   80,000   04 Dec By Bank A/c C 50,000  
04 Dec To Cash A/c C   50,000 15 Dec By Purchases A/c   8,000  
10 Dec To Rahul A/c   1,000   22 Dec By Purchases A/c     10,000
30 Dec To Bank A/c C 2,000   25 Dec By Shyam A/c   20,000  
          30 Dec By Cash A/c C   2,000
          31 Dec By Rent A/c     1,000
          31 Dec By Balance c/d   5,000 37,000
      83,000 50,000       83,000 50,000
                   

5. Prepare a double column cash book with the help of following information for December 2016:

   
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, 2016 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

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Cash book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2016         2016        
01 Dec To Capital A/c   1,20,000   03 Dec By Bank A/c C 50,000  
03 Dec To Cash A/c C   50,000 10 Dec By Sushmita A/c   20,000  
06 Dec To Sales A/c   20,000   14 Dec By Bank A/c C 20,000  
14 Dec To Cash A/c C   20,000 20 Dec By Cartage A/c   500  
22 Dec To Rani A/c   12,000   30 Dec By Drawings A/c   2,000  
27 Dec To Commission A/c   5,000   31 Dec By Balance c/d   64,500 70,000
      1,57,000 70,000       1,57,000 70,000
                   

6. Enter the following transactions in double column cash book of M/S Ambica Traders for July 2017:

   
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

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M/s. Ambica Traders
Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2017         2017        
01 Jul To Capital A/c   50,000   03 Jul By Bank A/c C 30,000  
03 Jul To Cash A/c C   30,000 05 Jul By Purchases A/c   10,000  
15 Jul To Sales A/c   7,000   10 Jul By Office Machinery A/c   5,000  
18 Jul To Sales A/c   8,000   20 Jul By Bank A/c C 7,000  
20 Jul To Cash A/c C   7,000 22 Jul By Cartage A/c     500
          25 Jul By Drawings A/c   2,000  
          30 Jul By Rent A/c     1,000
          30 Jul By Balance c/d   11,000 35,500
      65,000 37,000       65,000 37,000
                   

7. Prepare double column cash bok from the following information for July 2017:

   
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

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Cash Book
Dr. Cr.
Date Receipts L.F. Cash
Bank
Date Payments L.F. Cash
Bank
2017         2017        
01 Jul To Balance b/d   7,500   01 Jul By Balance b/d (Overdraft)     3,500
05 Jul To Sales A/c   7,000   03 Jul By Wages A/c   200  
10 Jul To Cash A/c C   4,000 10 Jul By Bank A/c C 4,000  
          15 Jul By Purchases A/c     2,000
          20 Jul By Rent A/c   500  
          25 Jul By Drawings A/c     400
          30 Jul By Salaries A/c   1,000  
30 Jul To Balance c/d (Overdraft)     1,900 30 Jul By Balance c/d   8,800  
      14,500 5,900       14,500 5,900
                   

8. Enter the following transactions in a double column cash book of M/s. Mohit Traders for January 2017:

   
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
2017         2017        
01 Jan To Balance b/d   3,500   01 Jan By Balance b/d (overdraft)     2,300
10 Jan To Sales A/c   8,000   03 Jan By Purchases A/c   1,200  
15 Jan To Cash A/c C   6,000 05 Jan By Wages A/c   200  
22 Jan To Sales A/c     2,000 15 Jan By Bank A/c C 6,000  
          25 Jan By Rent A/c     1,200
          28 Jan By Drawings A/c     1,000
          31 Jan By Purchases A/c     1,000
          31 Jan By Balance c/d   4,100 2,500
      11,500 8,000       11,500 8,000
                   

9. Prepare double column cash book from the following transactions for the year August 2017:

   
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 To Balance b/d   17,500 5,000 03 Dec By Purchases A/c   3,000  
05 Dec To Jasmeet A/c   10,000   10 Dec By Bank A/c C 10,000  
08 Dec To Sales A/c   7,000   12 Dec To Purchases A/c     20,000
10 Dec To Cash A/c C   10,000 15 Dec By Establishment Expenses A/c     1,000
18 Dec To Sales A/c   7,000   20 Dec By Bank A/c C 10,000  
20 Dec To Cash A/c C   10,000 24 Dec By Trade Expenses A/c   500  
27 Dec To Commission A/c     6,000 29 Dec By Rent A/c   2,000  
          30 Dec By Drawings A/c   1,200  
          31 Dec By Salaries A/c   6,000  
          31 Dec By 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 July 2017: cash in hand ₹ 1,354 and balance in bank current account ₹ 7,560. he had the following transactions in the month of July 2017:

   
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 To Balance b/d   1,355 7,560 05 Dec By Purchases A/c     6,000
03 Dec To Sales A/c   2,300   12 Dec By Trade Expenses A/c   700  
08 Dec To Sales A/c   10,000   18 Dec By Motor Car A/c     15,000
15 Dec To Sales A/c     20,000 25 Dec By Manisha (Dishonoured) A/c     10,000
20 Dec To Manisha A/c     10,000 28 Dec By Rent A/c   2,000  
22 Dec To Sales A/c   7,000   29 Dec By Telephone Expenses A/c     500
          31 Dec By Drawings A/c   2,000  
          31 Dec By Balance c/d   15,954 6,060
      20,654 37,560       20,654 37,560
                   


You might also want to refer the following pages.

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