Recording of Transactions – II – Bank Column Cash Book Solutions

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This page contains CBSE accountancy class 11 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

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

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

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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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

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
3,500
05 Jul
To Sales A/c
7,000
(Overdraft)
10 Jul
To Cash A/c
C
4,000
03 Jul
By Wages A/c
200
30 Jul
To Balance c/d
1,900
10 Jul
By Bank A/c
C
4,000
(Overdraft)
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
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

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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
2,300
10 Jan
To Sales A/c
8,000
(Overdraft)
15 Jan
To Cash A/c
C
6,000
03 Jan
By Purchases A/c
1,200
22 Jan
To Sales A/c
2,000
05 Jan
By Wages A/c
200
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

Date
Receipts
L.F.
Cash
Bank
Date
Payments
L.F.
Cash
Bank
2017
2017
01 Aug
To Balance b/d
17,500
5,000
03 Aug
By Purchases A/c
3,000
05 Aug
To Jasmeet A/c
10,000
10 Aug
By Bank A/c
C
10,000
08 Aug
To Sales A/c
7,000
12 Aug
By Purchases A/c
20,000
10 Aug
To Cash A/c
C
10,000
15 Aug
By Establishment
1,000
18 Aug
To Sales A/c
7,000
Expenses A/c
20 Aug
To Cash A/c
C
10,000
20 Aug
By Bank A/c
C
10,000
27 Aug
To Commission A/c
6,000
24 Aug
By Trade Expenses A/c
500
29 Aug
By Rent A/c
2,000
30 Aug
By Drawings A/c
1,200
31 Aug
By Salaries A/c
6,000
31 Aug
By Balance c/d
8,800
10,000
41,500
31,000
41,500
31,000

10. 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 Manisha (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.



Date
Receipts
L.F.
Cash
Bank
Date
Payments
L.F.
Cash
Bank
2017
2017
01 Jul
To Balance b/d
1,354
7,560
05 Jul
By Purchases A/c
6,000
03 Jul
To Sales A/c
2,300
12 Jul
By Trade Expenses A/c
700
08 Jul
To Sales A/c
10,000
18 Jul
By Motor Car A/c
15,000
15 Jul
To Sales A/c
20,000
25 Jul
By Manisha (Dishonoured) A/c
10,000
20 Jul
To Manisha A/c
10,000
28 Jul
By Rent A/c
2,000
22 Jul
To Sales A/c
7,000
29 Jul
By Telephone Expenses A/c
500
31 Jul
By Drawings A/c
2,000
31 Jul
By Balance c/d
15,954
6,060
20,654
37,560
20,654
37,560