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

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

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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

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Cash Book
Dr.					Cr.
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 Expenses A/c			1,000
18 Aug	To Sales A/c		7,000		20 Aug	By Bank A/c	C	10,000
20 Aug	To Cash A/c	C		10,000	24 Aug	By Trade Expenses A/c		500
27 Aug	To Commission A/c			6,000	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.
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Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
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

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