This page contains the CBSE accountancy class 11 chapter Recording of Transactions – II notes. You can find the questions/answers/solutions for the chapter 4 of CBSE class 11 accountancy in this page. So is the case if you are looking for CBSE class 11 Commerce related topic Recording of Transactions – II
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
- Theoretical Questions Solutions
- Simple Cash Book Numerical Questions Solutions
- Petty Cash Book Numerical Questions Solutions
- Other Subsidiary Books Numerical Questions Solutions
- 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 |
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 |
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 |
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 |
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 ₹ |
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 | ||||||
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 | ||||||
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