Recording of Transactions – II – Simple Cash Book Solutions

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 Simple cash book numerical questions 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. Bank Column 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
Simple Cash Book – Numerical Questions

1. Enter the following transactions in a simple cash book for December 2017:

   
01 Cash in hand 12,000
05 Cash received from Bhanu 4,000
07 Rent Paid 2,000
10 Purchased goods Murari for cash 6,000
15 Sold goods for cash 9,000
18 Purchase Stationery 300
22 Cash paid to Rahul on account 2,000
28 Paid salary 1,000
30 Paid Rent 500

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Cash book
Dr. Cr.
Date Receipts L.F. Amount
Date Payments L.F. Amount
2017       2017      
01 Dec To Balance b/d   12,000 07 Dec By Rent A/c   2,000
05 Dec To Bhanu A/c   4,000 10 Dec By Purchases A/c   6,000
15 Dec To Sales A/c   9,000 18 Dec By Stationery A/c   300
        22 Dec By Rahul A/c   2,000
        28 Dec By Salaries A/c   1,000
        30 Dec By Rent A/c   500
        31 Dec By Balance c/d   13,200
      25,000       25,000
               

2. Record the following transaction in simple cash book for November 2017:

   
01 Cash in hand 12,500
04 Cash paid to Hari 600
07 Purchased goods 800
12 Cash received from Amit 1,960
16 Sold goods for cash 800
20 Paid to Manish 590
25 Paid cartage 100
31 Paid salary 1,000

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Note: As November has only 30 days, in the solution, the date for the last transaction i.e. Paid Salary, is considered as 30 November instead of the 31 November available in the text book.

Cash book
Dr. Cr.
Date Receipts L.F. Amount
Date Payments L.F. Amount
2017       2017      
01 Nov To Balance b/d   12,500 04 Nov By Hari A/c   600
12 Nov To Amit A/c   1,960 07 Nov By Purchases A/c   800
16 Nov To Sales A/c   800 20 Nov By Manish A/c   590
        25 Nov By Cartage A/c   100
        30 Nov By Salaries A/c   1,000
        30 Nov By Balance c/d   12,170
      15,260       15,260
               

Enter the following transaction in simple cash book for December 2017:

   
01 Cash in hand 7,750
06 Paid to Sonu 45
08 Purchased goods 600
15 Received cash from Parkash 960
20 Cash sales 500
25 Paid to S.Kumar 1,200
30 Paid rent 600

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Cash book
Dr. Cr.
Date Receipts L.F. Amount
Date Payments L.F. Amount
2017       2017      
01 Dec To Balance b/d   7,750 06 Dec By Sonu A/c   45
15 Dec To Parkash A/c   960 08 Dec By Purchases A/c   600
20 Dec To Sales A/c   500 25 Dec By S.Kumar A/c   1,200
        30 Dec By Rent A/c   600
        31 Dec By Balance c/d   6,765
      9,210       9,210
               


You might also want to refer the following pages.

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