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
- Theoretical Questions Solutions
- Bank Column Cash Book Numerical Questions Solutions
- Petty Cash Book Numerical Questions Solutions
- Other Subsidiary Books Numerical Questions Solutions
- 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 |
| 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 |
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 | ||||||
3. 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 |
| 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 | ||||||
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