Recording of Transactions – II – Simple Cash Book Solutions

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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
Simple Cash Book – Numerical Questions

1. Enter the following transactions in a simple cash book for December 2016:
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

Date
Receipts
L.F.
Amount
Date
Payments
L.F.
Amount
2016
2016
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 2016:
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.

Date
Receipts
L.F.
Amount
Date
Payments
L.F.
Amount
2016
2016
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



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