Group D - Task 6 - 18, 20,21,25,28,29,31,46

An Assignment Report
Submitted to
Assam University
By
Roll No.- 18, 20, 21, 25, 28, 29, 31, 46
Masters Of Business Administration,
Jawaharlal Nehru School of management studies,
Assam University
Batch(2021-2023)
Group Task-6
Question Common to all-
Q. 1 Transactions for M/s Enthusiastic Enterprise Ltd. Record these in cash book and in
other ledgers.
1. Started business with Rs 2,00 000 14/9/2020

2. Loan taken from bank, Rs 2,00.000 14/9/2020
3. Purchased furniture Rs 5000, cheque given 15/9/2020
4. Purchased goods, Rs 50,000 cheque given 15/9/2020
5. Goods sold for, Rs 15000 18/9/2020
6. Goods sold to Mr. Sham on credit Rs 50,000, 18/9/2020
7. Cash withdrawn from bank, Rs 15,000, 16/9/2020
8. Purchased machinery, Rs 50,000, 16/9/2020
9. Purchased computer, Rs 30,000, cheque given, 17/9/202
10. Purchased goods for cash, Rs 10000, 18/9/2020
11. Interest paid in cheque, Rs 80000, 20/9/2020
12. Wages paid Rs 2000, 20/9/2020
13.Repaired machinery, Rs 2000, 22/9/2020
14.Goods sold to Ramdan, in credit Rs 5000. 22/9/2020
15.Purchased old delivery van, Rs 60,000 25/9/2020
16.Commission paid Rs 3000, cheque given, 30/9/2020
17.Cheque received from McSham. Rs 49,000 in full settlement, 30/9/2020/
18. Salary paid, Rs. 40,000, 30/09/2020
Answer for Roll No.- 18

Group Task
Cash Book of M/s Enthusiastic Enterprise Ltd.
Dr. Cr.
Date Particular Vo L Disc. Cash Bank Date Particulars Vo L/ Disc. Cash Bank
s u. / Allo u. F Allo
no F wed no wed
(202 (202
0) 0)
14-9 To Capital 2,00,00 15-9 By Furniture 5,000

A/C 0 A/C
(Business (Purchased
Started Furniture by
with Cash) Cheque)
14-9 To Bank 2,00,00 15-9 By Purchase 50,000
Loan A/C 0 A/C
(Loan (Purchased
Taken goods by
from Bank) cheque)
16-9 To Sales 15,000 16-9 By Cash A/C c 15000
A/C (Cash
(Goods Withdrawn
sold in from Bank)
cash)
16-9 To Bank c 15,000 16-9 By Machinery 50,000
A/C A/C
(Cash (Purchased
withdrawn Machinery)
from bank)
30-9 To Sham’s 1000 49000 17-9 By Computer 30,000
A/C A/C
(Cheque ((Purchased
received Computer by
from Mr. cheque)
Sham in
Full
settlement
)
18-9 By Purchase 10,000
A/C
(Purchased
goods for cash
20-9 By Interest 80,000
A/C
(Paid interest
by cheque)
20-9 By Wages A/C 2000
(Wages Paid)
22-9 Repaired 2000
Machinery
A/C
(Repaired
Machinery)
25-9 By Old 60,000
Delivery Van
A/C
(Purchased
old-delivery
Van )
30-9 By 3,000
Commission
A/C
((Commission
paid in
Cheque)
30-9 By Salary A/C 40,000
(Salary Paid)
30-9 By, Balance 66,000 66,000

c/d
30-9 1000 2,0 2,49,00 2,30,00 2,49,00

0 0 0
1-10 To Balance 66,000 66,000

b/d
Date Particulars J Amount Date Particulars J Amount

/ /F
F
14-09 To Balance c/d 2,00,000 14-9 By Cash A/C 2,00,000
Capital Account
Dr. Cr. Cr.
Sales Account
Date Particulars J Amount Date Particulars J Amount Cr.

/ /F
F
16-9 By Sham’s A/C 50,000
22-9 By Ramdan’s A/C 5,000
Dr. Cr.
Dr. Machinery Account

Cr.
/ /F
F
16-09 To Cash A/C 50,000
Machinery Repaired Account

Dr. Cr.
/ /F
F
22-09 To Cash A/C 2,000
Purchase Account

/ /F
F
Dr. Cr.
15-09 To Bank A/C 50,000
18-09 To Cash A/C 10,000
Interest Account
Dr. Cr.
/ /F
F
20-09 To Bank A/C 80,000
Wages Account

/ /F
F
20-09 To Cash A/C 2,000
Dr. Cr.
Dr. Salary Account Cr.

/ /F
F
30-09 To Cash A/C 40,000
Dr. Ramdan’s Account Cr.

/ /F
F
22-09-20 To Sales A/C 5,000
Dr. Commission Account Cr.

/ /F
F
23-09-20 To Bank A/C 8,000
Dr. Bank Loan Account Cr.

/ /F
F
14-09 By Bank A/C 2,00,000
Computer Account
Dr. Cr.
/ /F
F
17-9 To Bank A/C 30,000
Furniture Account
Dr.
Cr.

/ /F
F
15-09 To Bank A/C 5,000
Dr. Sham’s Account Cr.

/ /F
F
16-09 To sales A/C 50,000 30-9 By Bank A/C 50,000
Old Delivery Van Account

/ /F
F
25-09 To Cash A/C 60,000
Dr. Cr.
Q2. Record the following Transactions in Cashbook and other Ledgers.
April 1 Balance of Cash in hand Rs. 15,000; Bank Overdraft Rs. 40,000
April 2 Received cheque for goods sold Rs. 25,000. This cheque was deposited into
the bank on the next day.
April 4 Received a cheque from Shyam for Rs. 3,000. Allowed him discount Rs. 120.
April 6 Endorsed Shyam's cheque in favour of Ram
April 10 Instructed the bank to issue a draft for Rs. 10,000 in favour of Sanjay. The
bank charged Rs 20 for issuing the draft.
April 16 Discounted a Bill Receivable (B/R) of Rs. 5,000 at 1% through bank.
April 20 Received a bank draft for Rs. 8,850 from Tarun in full settlement of Rs.
9,000 due from him, sent the draft to bank.
April 21 Placed an order with Rahul for goods of the value of Rs. 10,000 and sent
cheque for Rs. 8,000 with the order.
April 25 Received Rs. 4800 from Karan.
April 26 Paid Mahindra & Co.by a cheque of Rs. 9,800 (discount allowed Rs. 200).
April 28 Deposited Rs. 16,000 to the bank
April 30 Interest on overdraft charged by bank Rs. 2,500
Dr. Cr.
Date Particular V L/ Disc. Cash Bank Date Particulars Vo L/ Disc. Cash Bank
s o F Allo u. F Allow
u wed no ed
.
(2020) n (2020)
o
1-04 To Balance 1500 1-04 By Balance 4000

b/d 0 b/d 0
(Balance of (Bank
Cash in Overdraft)
hand)
2-04 To Sales 2500 3-04 By Bank A/C c 25000
A/C 0 (deposited
(received cheque)
cheque for
goods
sold)
3-04 To Cash c 2500 6-04 By Ram A/c 3000
A/C 0 (Endorsed
(deposited Shyam's
cheque) cheque in
favour of
Ram)
4-04 To Shyam’ 120 3000 10-04 By Sanjay’s 10000
s A/C A/C
(Received (draft issued
a cheque by bank)
from
Shyam for
Rs. 3,000.
Allowed
him
discount
Rs. 120.)
16-04 To Bills 50 4950 10-04 By Bank 20
Receivable Charges A/C
A/C (bank
(Discounte charges on
d a Bill draft)
Receivable
(B/R) of Rs.
5,000 at
1%
through
bank)
20-04 To Tarun 150 8850 21-04 By Rahul 8000
A/C A/C
(Received (Placed an
a bank order with
draft for Rahul for
Rs. 8,850 goods of the
from Tarun value of Rs.
in full 10,000 and
settlement sent cheque
of Rs. for Rs.
9,000) 8,000)
25-04 To Karan’s 4800 26-04 By 200 9800
A/C Mahindra &
(Received Co. A/C
Rs. 4800 (Paid
from Mahindra &
Karan) Co.by a
cheque of
Rs. 9,800
(discount
allowed Rs.
200)
28-04 To Cash c 1600 28-04 By Bank A/C c 16000
A/C 0 (Deposited
(Deposited Rs. 16,000
Rs. 16,000 to the bank)
to the
bank)
30-04 By Interest 2500
A/C
(Interest on
overdraft
charged by
bank)
15,52 3800
0
30-04 To Balance 47,80 7032 30-04 By Balance 47,800 7032

c/d 0 0 c/d 0
1-05 To Balance 3800 1-05 By Balance 1552

b/d b/d 0
Dr. Sales Account Cr.

/ /F
F
2-04 By Cash A/C 25,000
Shyam’s Account
Dr. Cr.
/ /F
F
4-04 By Cash A/C 3,000
Ram’s Account
Dr. Cr.
/ /F
F
06-04 To Cash A/C 3,000
Sanjay’s Account

/ /F
F
10-04 To Bank A/C 10,000
Dr. Cr.
Interest Account
Cr.
/ /F
F
20-09 To Bank A/C 2,500
Dr.
Bills Receivable Account

/ /F
F
16-04 By Bank A/C 4950
Dr. Cr.
Dr. Tarun’s Account Cr.

/ /F
F
20-04 By Bank A/C 8850
Rahul’s Account

/ /F
F
21-04 To Bank A/C 8,000
Dr. Cr.
Karan’s Account
Dr. Cr.
/ /F
F
25-04 By Cash A/C 4800
Mahindra & Co. Account

/ /F
F
26-04 To Bank A/C 9800
Dr. Bank Charges Account Cr.

/ /F
F
10-04 To Bank A/C 20

Group Task
Triple Column Cash Book

Date V Particulars l. Disc Cash Bank Date V Particulars l Disco Cash Bank
o f Ount o . unt
u allow u f recei
N ed N ved
o o.
.
2020 2020
14.9 To Capital A/c 200000 15.9 By Furniture A/c 5000
14.9 To Loan A/c 200000 15.9 By purchase A/c 50000
16.9 To sales A/c 15000 16.9 ByCash A/c c 15000
16.9 To Bank A/c c 15000 16.9 By Machinery A/c 50000
30.9 To Mr. sham A/c 1000 49000 17.9 By computer A/c 30000
18.9 By Purchase A/c 10,000
20.9 By Interest A/c 80,000
20.9 By wages A/c 2000
22.9 By Repaired 2000
MachineryA/c
25.9 By old delivery 60000
van A/c
30.9 By commission 3000
A/c
30.9 By Salary A/c 40000
30.9 By balance c/d 66000 66000
1000 257000 249000 257000 249000
Loan A/c
Date Particulars l. Amount Date Particulars L Amount
f f
2020 2020
30.9 To balance c/d 200,000 14.9 By Bank A/c 200,000
200,000 200,000
Furniture A/c

f f
2020 2020
15.9 To bank A/c 5000 30.9 By balance c/d 5000
5000 5000
Purchased A/c

f f
2020 2020
15.9 To Bank A/c 50,000 30.9 By balance c/d 60,000
18.9 To cash A/c 10,000
60,000 60,000
Sales A/c

f f
2020 2020
30.9 To balance c/d 70000 16.9 By cash A/c 15000
16.9 By mr.sham A/c 50,000
22.9 By Ramdan A/c 5000
70,000 70000
Mr . Sham A/c

f f
2020 2020
16.9 To sales A/c 50,000 30.9 By Bank A/c 49000
By Discount Allowed 1000
A/c
50,000 50,000
Machinery A/c
f f
2020 2020
16.9 To Cash A/c 50,000 30.9 By balance c/d 50,000
50,000 50,000
Computer A/c

f f
2020 2020
17.9 To bank A/c 30,000 30.9 By balance c/d 30,000
30,000 30,000
Interest A/c

f f
2020 2020
20.9 To bank A/c 80,000 30.9 By balance c/d 80,000
80,000 80,000
Wages A/c

f f
2020 2020
20.9 To cash A/c 2000 30.9 By balance c/d 2000
2000 2000
Ramdan A/c

f f
2020 2020
22.9 To sales A/c 5000 30.9 By balance c/d 5000
5000 5000
Repaired Machinery A/c

f f
2020 2020
22.9 To Cash A/c 2000 30.9 By Balance 2000
c/d
2000 2000
Old Delivery van A/c

f f
2020 2020
25.9 To cash A/c 60,000 30.9 By balance c/d 60,000
60,000 60,000
Commission A/c

f f
2020 2020
3000 3000
Discount Allowed A/c

f f
2020 2020
30.9 To Mr.sham A/c 1000 30.9 By balance c/d 1000
1000 1000
Salary A/c

f f
2020 2020
30.9 To cash A/c 40,000 30.9 By balance c/d 40,000
40,000 40,000
Individual Task :
2001
Jan.1 Started business with cash Rs 200,000
Jan.2 Opened a current account with a bank for Rs 180,000
Jan .3 Bought Goods by paying cheques Rs 1500
Jan.4 Received a cheque from Rama Rs 1900
Jan.4 Allowed him a discount Rs 100
Jan.5 Sold goods for cash Rs 300
Jan 6 Paid into bank, cash amounting Rs 400
Jan .7 Paid Rahim by cheque Rs 3450 after receiving a discount Rs 50

Jan .9 Drew from bank cash amounting Rs 2000 for office use
Jan.30 Paid wages by cheque Rs 6003
Triple Column Cash Book
Date V Particulars L Disc. cash bank Date V Particulars L. Disc cash bank
N . Allw . f .
o. f d N Rec
o v
.
2010 2010
1.1 To capital A/c 200000 1.2 By Bank A/c C 180000
1.2 To Cash A/c C 180000 1.3 By purchase A/c 1500
1.4 To Rama 100 1900 1.6 By bankA/c C 300
1.5 To sales A/c 400 1.7 By Rahim 50 3450
1.6 To cash A/c C 300 1.9 By cash A/c c 2000
1.9 ToBankA/c c 2000 1.30 By wages A/c 600
1.30 By balance c/d 22100 1746

50
100 20240 18220 50 202400 182

0 0 200
Capital A/c

f f
2010. 2010
1.30 To balance c/d 200000 1.01 By CASH A/c 200000
200000 200000
Rama A/c

f f
2010. 2010
1.30 To balance c/d 2000 1.04 By bank A/c 1900
By discount allowed 100
A/c
2000 2000
Discount allowed A/c

f f
2010. 2010
1.04 To Rama 100 1.30 By balance c/d 100
100 100
Sales A/c

f f
2010. 2010
1.30 To balance c/d 400 1.05 By CASH A/c 400
400 400
Purchase A/c

f f
2010. 2010
1.03 To bank 1500 1.30 By Balance c/d 1500
1500 1500
Rahim A/c

f f
2010. 2010
3450
Discount received A/c

f f
2010. 2010
1.07 To discount 50 1.30 By balance c/d 50
received A/c
50 50
Wages A/c

f f
2010. 2010
600 600
Group Task
In the books of M/s Enthusiastic Enterprise Ltd.
Dr. Triple Column Cash Book

Cr.
Date V L Dis. Cash Bank Dat Particulars V L Dis. Cash Bank

Particular / / Rs. Rs. Rs. e / / Rs. Rs. Rs.
s n f Allow n f Receiv
o ed o ed
.
2020 202
14.9 To 2000 0 By Furniture A/c 5000
Capital 00 15. (furniture
A/c 2000 9 purchased) 5000
14.9 (Being 00 By Purchase A/c 0
started 15. (Goods
16.9 business 9 purchased in c
with 1500 cheque) 1500
16.9 cash) c 0 16. By Cash A/c 0
To Loan 9 (Cash withdrawn 5000
A/c 1500 from bank) 0
30.9 (Deposite 0 4900 By Machinery
d cash 0 A/c
into 1000 16. (Machinery 3000
Bank) 9 purchased) 0
To Sales By computer A/c 1000
A/c 17. (computer 0
(cash 9 purchased in
sales) cheque)
To Bank 2000 8000
A/c 18. By Purchases A/c 0
(Cash 9 (Purchase goods 2000
withdraw for cash)
n from 20. By Interest A/c 6000
bank) 9 By Wages A/c 0
To Mr. 20. (wages paid in
Sham 2490 9 cheque) 4000 3000
(Receive 00 By Repaired Mac 0
1.10 d cheque 22. (machinery 6600 6600
from Mr. 9 repaired) 0 0
Sham) 1000 2300 6600 25. By Old Delivery
00 0 9 van
(purchased ODV)
30. By Commission 2300 2490
6600 9 A/c 00 00
0 30. By Salary A/c
9 By balance c/d
30.
9
To
balance
b/d
Dr. Capital Account

Cr.
Date Vou Particulars L/f Amount Date Vou Particulars L/f Amount
No. No.
2020 To Balance C/d 200000 2020 By Cash A/c 200000

30.9 14.9
200000
1.10
200000 200000
By Balance b/d
Dr. Furniture Account Cr
2020 To Bank A/c 5000 2020 By balance c/d 5000

15.9 1.10
5000 5000
1.10 By Balance b/d

5000
Dr. Purchase Account Cr.

Date Vo Particulars L/f Amount Date Vou Particulars L/f Amount
u No.
No.
2020 To Bank A/c 50000 2020 By Balance c/d 60000

15.9 30.9
18/9 To Cash A/c 10000
60000
60000
1.10 BY balance b/d 60000
Dr. Sales Account Cr.
No. No.
2020 To balance c/d 70000 2020

30.9 16.9 By Cash A/c 15000
16.9 By Mr. Sham 50000
22.9 By Ramdan 5000
70000 1.10 70000
By balance b/d 70000
Dr. Mr. Sham Account Cr.

u No.
No.
2020 To Sales A/c 50000 2020 By Bank A/c 49000

16.9 30.9 By Discount Allowed 1000
A/c
50000
50000
Dr. Machinery Account Cr.
No. No.
2020 To Cash A/c 50000 2020 By balance c/d 50000

16.9 30.9
50000 50000
1.10 To balance b/d

50000
Dr. Computer Account Cr.
No. No.

17.9 30.9
30000 30000
1.10
To balance b/d 30000
Dr. Interest Account Cr.

u No.
No.

20.9 30.9
80000 80000
1.10
Dr. Wages Account Cr.
No. No.
20.9 30.9
2000 2000
1.10
To balance b/d 2000
Dr. Repaired Machinery Account Cr.

u No.
No.

22.9 30.9
2000 2000
1.10
To balance b/d 2000
Dr. Ramdan Account Cr.

u No.
No.
2020 2020 By balance c/d 5000

22.9 To Sales A/c 5000 30.9
5000
5000
To balance b/d
1.10 5000
Dr. Old Delivery Van Account

Cr.
Date Vo Particulars L/ Amount Date Vou Particulars L/ Amount

u f No. f
No.

25.9 30.9
60000 60000
1.10
No. No.

30.9 30.9
3000 3000
1.10
To balance b/d 3000
No. No.

30.9 30.9
40000 40000
1.10 By balance b/d

40000
Dr. loan Account Cr.
No. No.
2020 To balance c/d 200000 2020 By Bank A/c 200000

30.9 14.9
200000 200000
1.10
By balance b/d 200000
Self made questions :
1. Started business with cash Rs. 300,000 (12.9.2020)

2. Purchased goods and cheque given Rs. 20,000 (12.9.2020)
3. Purchased goods on cash Rs.1000 (12.9.2020)
4. Sold goods and cheque received Rs. 7000 (15.9.2020)
5. Sold goods for cashRs. 6000 (15.9.2020)
6. Opened a current A/C with Bank Rs.20,000 (15.9.2020)
7. Cheque received from Ramesh Rs. 3000 (16.9.2020)
8. Drew cheque for personal use & 7000 (17.9.2020)
9. Received Rs. 3900 from Ramesh and allowed him Discount Rs. 100
10. Paid Rs. 950 to Sanjay and discount allowed by him Rs.50.
Accounts involved for the above transactions

Dr. Cash Book Cr.
Dat Particulars V L Dis. Cash Bank Dat Particulars V L Dis. Cash

e / / Rs. / / Rs. Bank
n f Allow Rs. Rs. e n f Recei Rs. Rs.
o ed o vd
.
202 202
0 To Capital A/c 3000 0 By Purchases 2000
12. (Business started 00 12. A/c 0
9 with cash) 9 (Goods
To Sales A/c 7000 purchased in
(Goods sold and cheque) 1000
15. cheque received) 12. By Purchases
9 To Sales A/c 9 A/c c 2000
(Goods sold for 6000 (Purchase goods 0
cash) 2000 on cash)
c
15. To Cash A/c 0 15. By Bank A/c
9 (Opened current 9 (open current 7000
A/c with bank) account with
15. To Ramesh 3000 bank)
9 (Cheque received 17. By drawings A/c 50
from Ramesh) 9 (Drew cheque 950
for personal use)
16. 100 By Sanjay
9 To Ramesh 3900 17. (Paid to Sanjay
(Received cash 9 and discount
from Ramesh) allowed)
17.
9
2879 3000
50
100 3000
3099 3000 50 3099 0
00 0 By Balance c/d 00
30.
To Balance b/d 9
2879 3000
50
1.1
0
Dr. Capital Account Cr.
Date Vo Particulars L/ Amount Date Vo Particulars L/ Amoun

u f u f
No. No.
202 2020
0
To Balance c/d 300000 12.9 By Cash A/c 300000
30.9
300000
300000
1.10 By Balance b/d 300000
Dr. Purchase Account

Cr.
Date Vo Particulars L/ Vo Particular

u f Amoun Date u
t
No. No.
2020
12.9 To Bank A/c 20000
12.9 To Cash A/c 1000
Dr. Sales Account

Cr.
Date Vou Particulars L/ Date Vou Particu

f Amount
No. No.
2020 2020
30.9 To balance c/d 13000 15.9 By Bank A/c
15.9 By Cash A/c
13000
1.10 By balance b/d
Dr. Ramesh Account

Cr.
Date Vo L/f Vo L/f Amount

u Particulars Amount Date u Particulars
No. No.
202 2020
0
To Balance c/d 7900 16.9 By Bank A/c 3000
30.9
17.9 By Cash A/c 3900
By Discount Allowed 1000
7900 7900
1.10 By balance b/d 7900
Dr. Drawings Account

Cr.
Date Vo Particulars L/f Amount Date Vo Particulars

u u
No. No.
2020 To Bank A/c 7000 2020
17.9 30.9 By balance c/d
7000
1.10 To balance b/d 7000
Dr. Sanjay Account

Cr.
Date Vo Particulars L/ Vo Particul

u f Amount Date u
No. No.
2020 2020
17.9 To Cash A/c 950 30.9 By balance c/d
To Discount Received A/c 50
1000
1.10 To Balance b/d 1000

Group Task
Cash book
Date Vo Particular L/ Discoun Cash Bank Date Vo Particular L/ Discoun Cash Bank
u s f t u f t
No No
14/9/2 To capital 2,00,00 15/9/2 By 5000

0 ac 0 2,00,00 0 furniture 50,000
14/9/2 To loan 0 15/9/2 ac C 15000
0 ac C 15000 0 By 50,000
16/9/2 To sales 1000 15000 16/9/2 purchase 30,000
0 To bank 49000 0 ac 10,000
16/9/2 To Mr. 16/9/2 By cash 80,000
0 Sham 0 By 2000
30/9/2 17/9/2 Machinery 2000
0 0 By 60,000
18/9/2 computer 3000
0 ac 1000 40,000
20/9/2 By 66000 66,000
0 purchase
20/9/2 By interest
0 ac
22/9/2 By wages
0 ac
25/9/2 By
0 repaired
30/9/2 Machinery
0 By old
30/9/2 delivery
0 van ac
30/9/2 By
0 commissio
n ac
By salary
By balance
cd
1000 2,30,00 2,49,00 1000 23000 24900

0 0 0 0
Capital ac
Date Vou Particulars J/f Amoun Date Vou Particulars J/f Amount
No t no
30/9/2 To 200000 14/9/20 By cash ac 200000
0 balance
cd
200000 200000
Loan ac
Date Vou Particulars J/f Amount Date Vou Particulars J/f Amount
No No
30/09/2 To 200000 14/9/20 By bank 200000
0 balance ac
cd
200000 200000
Furniture ac
Date Vou Particulars J/f Amount Date Vo Particulars J/ Amount

No u f
No
15/9/20 To bank 5000 30/9/20 By 5000
balance
cd
5000 5000
Purchase ac
No t No
15/9/2 To bank 50000 30/9/20 By 60,000
0 To cash 10000 balance
18/9/2 cd
0
60000 60,000
Sales ac
Date Vou Particulars J/f Amoun Date Vou Particulars J/ Amount

No t No f
30/9/2 To 70,000 16/9/20 By cash 15000
0 balance 16/9/20 By Sham’s ac 50000
cd 22/9/20 By Ramdans 5000
ac
70,000 70,000
Sham’s AC
Date Vou Particulars J/ Amount Date Vou Particulars J/ Amount

No f No f
16/9/20 To sales 50,000 30/9/20 By bank AC 49000
30/9/20 By discount 1000
allowed ac
50000 50000
Machinery AC
Date Vo Particulars J/f Amount Date Vo Particulars J/f Amount

u u
No No
16/9/20 To cash 50,000 30/9/2 By balance c/d 50,000
0
50,000 50,000
Computer ac
No No
17/9/2 To bank 30,000 30/9/2 By 30,000
0 0 balance
cd
30,000 30,000
Interest ac
No No
20/9/2 To bank 80,000 30/9/2 By 80,000
0 0 balance
cd
80,000 80,000
Wages AC
No No
20/9/2 To cash 2000 30/9/2 By 2000
0 0 balance
cd
2000 2000
Repaired Machinery ac
No No
22/9/2 To cash 2000 30/9/2 By 2000
0 0 balance
cd
2000 2000
Ramdan AC
No No
22/9/2 To sales 5000 30/9/2 By 5000
0 0 balance
cd
5000 5000
Commission AC
No No
30/9/2 To bank 3000 30/9/2 By 3000
0 0 balance
cd
3000 3000
Discount allowed ac
No No
30/9/2 To Mr 1000 30/9/2 By 1000
0 sham ac 0 balance
cd
1000 1000
Old delivery van ac
Date Vou Particulars J/ Amoun Date Vou Particulars J/f Amount

No t No
25/9/2 To cash 60,000 30/9/2 By 60,000
0 0 balance
cd
60,000 60,000
Salary ac
No No
30/9/2 To cash 40000 30/9/2 By 40000
0 0 balance
cd
40000 40000
Individual Task
1. Business started with Rs. 2,00,000 ( 01/01/2021

2. Goods purchased of Rs. 10,000 (02/01/2021)
3. Goods solds of Rs. 15000 (03/01/2021)
4. Purchased goods from XYZ Ltd of Rs. 20000 (04/01/2021)
5. Goods sold of Rs. 5000 to ABC Ltd ( 05/01/2021)
6. Rent paid of Rs. 5000 (06/012021)
7. Commission received Rs. 2000 ( 07/01/2021)
8. Sold goods to ABC Ltd by bank Rs. 5000 (08/01/2021)
9. Payment has made to creditors by bank Rs.8000 (09/01/2021)
10. Purchased building of Rs. 50,000 (10/01/2021)
11. Open the bank account with Rs 10,000 (11/01/2021)
12. Purchase furniture on credit of Rs 20,000 (12/01/2021)
13. Salary due Rs 10,000 ( 13/01/2021)
14. Commission received in advance Rs 3000 ( 14/01/2021)
Journal Entries
Cash book
Date Vo Particulars L/ Cash Bank Date Vo Particulars J/f Cash Bank

u f (₹) (₹) No (₹) (₹)
No
01/01/202 To capital 2,00,000 02/01/202 By purchase 10,000
1 To sales 15,000 1 By rent 5000
03/01/202 To 2000 06/01/202 By creditors ac 8000
1 commission 5000 1 By building ac 50,000
07/01/202 To sales C 50,000 09/01/202 By bank C 50,000
1 To cash 1 By balance cd
08/01/202 To advance 3000 10/01/202 103000 47000
1 commission 1
11/01/202 11/01/202
1 1
14/01/202
1 31/1/21
218000 55000 218000 55000
Capital ac
No No
31/01/202 To balance 2,00,000 01/01/202 By cash 2,00,000
1 c/d 1
2,00,000 2,00,000
Purchase AC
No t No
1 To XYZ ltd 20,000 1
04/01/202
1
30,000 30,000
Sales ac
No t No
03/01/21 By cash 15,000
31/ To balance c/d 25000 05/01/21 By ABC ltd 5000
08/01/21 By bank 5000
25000 25000
XYZ Ltd AC
No t No
31/01/2 To balance c/d 20,000 04/01/21 By purchase ac 20,000
1
20,000 20,000
ABC ltd ac
No No
05/01/2 To sales 5000 31/01/21 By balance c/d 5000
1
5000 5000
Rent AC
No No
06/01/2 To cash 5000 31/01/21 By balance c/d 5000
1
5000 5000
Commission AC
No t No
31/01/2 To balance c/d 2000 07/01/21 By cash 2000
1
2000 2000
Creditors AC
No No
09/01/2 To bank 8000 12/01/21 By furniture 20000
1 To balance c/d 12000
31/01/2
1
20000 20000
Building ac
No t No
1
50,000 50,000
Furniture ac
No No
12/01/21 To creditors ac 20000 31/01/2 By balance c/d 20000
1
20000 20000
Salary ac
Date Vou Particulars J/f Amoun Date Vou Particulars J/f Amounts
No t No
13/01/2 To outstanding 10000 31/01/21 By balance c/d 10,000
1 salary ac
10,000 10,000
Outstanding salary ac
Date Vou Particulars J/f Amoun Date Vou Particular J/f Amount
No t No
31/01/2 To balance c/d 10000 13/01/21 By salary 10,000
1
10,000 10,000
Advance commission AC
No No
31/01/2 To 3000 14/01/2 By cash 3000
1 balance 1
c/d
3000 3000

Group Task
Cash Book of M/s Enthusiastic Enterprise Ltd.

Dr. Cr.
Date Particular Vo L Disc. Cash Bank Date Particulars Vo L/ Disc. Cash Bank
s u. / Allo u. F Allo
no F wed no wed
(202 (202
0) 0)
14-9 To Capital 2,00,00 15-9 By Furniture 5,000

A/C 0 A/C
(Business (Purchased
Started Furniture by
with Cash) Cheque)
14-9 To Bank 2,00,00 15-9 By Purchase 50,000
Loan A/C 0 A/C
(Loan (Purchased
Taken goods by
from Bank) cheque)
16-9 To Sales 15,000 16-9 By Cash A/C c 15000
A/C (Cash
(Goods Withdrawn
sold in from Bank)
cash)
16-9 To Bank c 15,000 16-9 By Machinery 50,000
A/C A/C
(Cash (Purchased
withdrawn Machinery)
from bank)
30-9 To Sham’s 1000 49000 17-9 By Computer 30,000
A/C A/C
(Cheque ((Purchased
received Computer by
from Mr. cheque)
Sham in
Full
settlement
)
18-9 By Purchase 10,000
A/C
(Purchased
goods for cash
20-9 By Interest 80,000
A/C
(Paid interest
by cheque)
20-9 By Wages A/C 2000
(Wages Paid)
22-9 Repaired 2000
Machinery
A/C
(Repaired
Machinery)
25-9 By Old 60,000
Delivery Van
A/C
(Purchased
old-delivery
Van )
30-9 By 3,000
Commission
A/C
((Commission
paid in
Cheque)
30-9 By Salary A/C 40,000
(Salary Paid)
30-9 By, Balance 66,000 66,000
c/d
30-9 1000 2,0 2,49,00 2,30,00 2,49,00

0 0 0
1-10 To Balance 66,000 66,000

b/d

/ /F
F
14-09 To Balance c/d 2,00,000 14-9 By Cash A/C 2,00,000
Capital Account
Dr. Cr.
Sales Account

/ /F
F
16-9 By Sham’s A/C 50,000
22-9 By Ramdan’s A/C 5,000
Dr. Cr.
Dr. Machinery Account

Cr.
/ /F
F
16-09 To Cash A/C 50,000
Machinery Repaired Account

Dr. Cr.
/ /F
F
22-09 To Cash A/C 2,000
Purchase Account

/ /F
F
Dr. Cr.
15-09 To Bank A/C 50,000
18-09 To Cash A/C 10,000
Interest Account
Dr. Cr.
/ /F
F
20-09 To Bank A/C 80,000
Wages Account

/ /F
F
20-09 To Cash A/C 2,000
Dr. Cr.

/ /F
F
30-09 To Cash A/C 40,000
Dr. Ramdan’s Account Cr.

/ /F
F
22-09-20 To Sales A/C 5,000

/ /F
F
23-09-20 To Bank A/C 8,000
Dr. Bank Loan Account Cr.

/ /F
F
14-09 By Bank A/C 2,00,000
Computer Account
Dr. Cr.
/ /F
F
17-9 To Bank A/C 30,000
Furniture Account
Dr.
Cr.

/ /F
F
15-09 To Bank A/C 5,000
Dr. Sham’s Account Cr.

/ /F
F
16-09 To sales A/C 50,000 30-9 By Bank A/C 50,000
Old Delivery Van Account

/ /F
F
25-09 To Cash A/C 60,000
Dr. Cr.
Individual Task
Transactions for M/s xyz Ltd. Record these in cash book and in other ledgers
1. Started business with Rs 3,00,000, 1/10/2020
2. Purchased goods for cash 800 , 2/10/2020
3 Received by check from Munir Rs. 1,360; Discount Rs. 140 , 3/10/20
4. Goods sold to Ram in credit, Rs 3000, 4/10/2020

5. Drew from Bank for office use Rs. 200, 5/10/20
6. Payment by check to Anees for Rs 1000, Discount received Rs 250, 6/10/20
7. Cash withdrawn from bank, Rs 2000, 7/10/2020
8 Paid into bank 1,000 ,8/10/20
9. Wages paid Rs 2000, 9/10/2020
10. Commission paid Rs 5000, cheque given, 10/10/2020
Dr Triple column cash book Cr
Date V Particulars L Disco Cash Bank Date V Particulars L Disco Cash Bank
o / unt o / unt
u. F Allow u F Recei
N . ved
o. N
o
.
1.10.2 To capital 3,00,00 2.10.2 By Purchase 800
0 A/c 0 0 A/C
140 c 200
3.10.2 To Munir 1360 5.10.2 By Cash A/c
0 A/c C 0 250 1000
200 By Anees A/c
5.10.2 To Bank A/c C 6.10.2 c 2000
0 2000 0 By Cash A/C
To Bank c 1000 c 1000
7.10.2 A/c 7.10.2 By Bank A/c
0 0 2000
To Cash A/c By wages A/C
8.10.2 8.10.2
0 0 5000
By
9.10.2 Commission
7200 0 A/c 2999,76
0
10.10. By balance c/d
To balance 20
c/d
31.10.
20
31.10.
20
140 303560 8200 250 303560 8200
1.11.2 To balance 299,76 1.11.2 By balance b/d 7200

0 b/d 0 0
Dr. Capital A/c

Cr.
Date Vou. Particulars J/ Amt. Date Vou. Particulars J/ Amt.

No. F No. F
31.10.20 To Bal. c/d 300000 1.10.20 3,00,000
By Cash
A/C
300000 3,00,000
1.11.20 By bal. b/d 300000
Dr. Purchase A/c Cr
Date Vou Particulars J/ Amt. Date Vou. Particulars J/ Amt.

. F No. F
No.
2.10.20 31.10.2
To Cash A/c 800 0 By Balance 800
c/d
800 800
1.12 To balance 800
b/d
Dr. Munim's A/c Cr.
Date Vo Particulars J/ Amt. Date Vou. Particulars J/ Amt.

u. F No. F
No.
31.10.2 3.10.20 By Cash 1360
0 To Balance 1,500 A/C
c/d 140
3.10.20 By Discount
allowed A/C
1500 1500
1.11.20 By Balance 1,500

b/d
Dr. Discount Received A/c

Cr

u. F No. F
No.
3.10.2 To Munir 140 31.10.2 By Balance 140

0 A/c 0 c/d
140 140
1.11.2 To balance 140
0 b/d
Dr. Sales A/c Cr.

u. F No. F
No.
31.10. 3000 4.10.20
20 To Balance By Ram A/c
c/d 3000
3000 3000
0 b/d
Dr. Ram A/c Cr.

u. F No. F
No.
4.10.2 To sales 3000 31.10.2 By balance 3000

0 A/c 0 c/d
3000 3000
0 b/d
Dr. Anees 's A/c Cr.

u. F No. F
No.
6.10.2 To Cash 1000 31.10.2 By Balance 1250

0 A/c 250 0 c/d
6.10.2 To
0 Discount
Received
A/c
1250 1250
0 b/d
Dr. Discount Received A/c Cr.

u. F No. F
No.
6.10.2 To Balance 250 6.10.20 By Anees 250

0 c/d A/c
250 250
0 b/d
Dr. Wages A/c Cr.

u. F No. F
No.
9.10.2 2020
0 To Cash 2000 30.9 By balance 2000
A/c c/d
2000 2000
0 b/d
Dr. Commission A/c Cr.

u. F No. F
No.
10.9.2
0 To Bank 5000 31.10.2 By balance 5000
A/c 0 c/d
5000 5000
0 b/d
Group task
CAPITAL ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUN DATE VOU.NO. PARTICULARS J/ AMOUNT
. F T F
2020 2020
30.9 To Balance C/d 2,00,000 14.9 By Cash A/c 2,00,000
2,00,000
2,00,000
2,00,000
1.10 By Balance B/d
LOAN ACCOUNT
DATE VOU.NO PARTICULARS J/F AMOUN DATE VOU.NO. PARTICULARS J/F AMOUNT
. T
2020 2020
30.9 To Balance C/d 2,00,000 14.9 By Bank A/c 2,00,000
2,00,000
2,00,000
2,00,000
1.10 By Balance B/d
FURNITURE ACCOUNT
DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.
2020 2020
15.9 To Bank A/c 5000 30.9 By Balance C/d 5000
5000
5000
1.10 To Balance B/d 5000
PURCHASE ACCOUNT
. T
2020 2020
18.9 To Cash A/c 10,000
60000
60000
60,000
To Balance B/d
1.10
SALES ACCOUNT
. F T F
2020 2020
30.9 To Balance C/d 70000 16.9 By Cash A/c 15000
16.9 By Sham 50,000
22.9 By Ramdam 5000
70000
70000
70000
1.10 By Balance B/d
SHAM ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUNT DATE VOU.NO. PARTICULARS J/ AMOUNT
. F F
2020 2020
16.9 To Sales A/c 50000 30.9 By Bank A/c 49000
30.9 By Balance C/d 1000
50000
50000
MACHINERY ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUNT DATE VOU.NO PARTICULARS J/ AMOUNT
. F . F
2020 2020
16.9 To Cash A/c 50000 30.9 By Balance C/d 50000
50000
50000
1.10 To Balance B/d 50,000
COMPUTER ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUN DATE VOU.NO PARTICULARS J/ AMOUNT
. F T . F
2020 2020
30000
30000
30,000
1.10 To Balance B/d
INTEREST ACCOUNT
. T
2020 2020
80000
80000
WAGES ACCOUNT
.
2020 2020
2000
2000
REPAIRED MACHINERY ACCOUNT

DATE VOU.NO PARTICULARS J/F AMOUN DATE VOU.NO. PARTICULARS J/ AMOUNT
. T F
2020 2020
22.9 To Repaired 2000 30.9 By Balance C/d 2000
Machinery A/c
2000
2000
1.10 2,000
To Balance B/d
RAMDAM ACCOUNT
. T F
2020 2020
22.9 To Sales A/c 5000 30.9 By Balance C/d 5000
5000
5000
5000
1.10 By Balance B/d
OLD VAN ACCOUNT

. T
2020 2020
60000
60000
COMMISSION ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUN DATE VOU.NO PARTICULARS J/F AMOUNT
. F T .
2020 2020
3000
3000
SALARY ACCOUNT
. T
2020 2020
40000
40000
DISCOUNT ALLOWED ACCOUNT

. F F
2020 2020
30.9 To Sham A/c 1000 30.9 By Balance C/d 1000
1000
1000
CASH BOOK
DATE VOU. PARTICULARS L/ DISC. CASH BANK DATE VOUC. PARTICULARS L/ DISC.
NO. F ALLO. Rs. Rs. NO. F RECE.
2020 2020
14.9 To Capital A/c 2,00,000 15/9 By Furniture A/c
(Business start with ( Furniture
cash) purchased)
14.9 To Loan A/c 2,00,00 15/9 By Purchase A/c
(Loan taken from 0 (Goods purchased)
16/9 bank) 16/9 By Cash A/c C
To Sales A/c 15000 ( Cash Withdrawn
16/9 (Goods sold) from bank)
To Bank A/c C 16/9 By Machinery A/c
(Cash withdrawn from 15,000 (Machinery
30/9 bank) purchased)
To Sham 1000 17/9 By Computer A/c
49000 (Computer
Purchased)
18/9 By Purchase A/c
(Goods purchased)
20.9 By Interest A/c
(Interest paid by
cheque)
20.9 By Wages A/c
(Wages paid)
22.9 By Repaired
Machinery A/c
25.9 (Repaired
machinery)
By Old Van A/c
30.9 (Old delivery van
purchased)
By Commission A/c
30.9 (Commission paid by
cheque)
By Salary A/c
30.9 (Salary paid)
30.9 By Balance C/d
2,30,000
2,49,00
0
66,000
Individual Task
1. Cash in hand Rs. 4000(1/3/2020)
2. Withdrew from bank for office use Rs. 800 (1/3/2020)
3. Paid bills payable by cheque Rs. 600 (1/3/2020)
4. Paid to Gupta by cheque Rs. 920 and discount received Rs. 30 (4/3/2020)
5. Goods sold for cash Rs. 2000 (4/3/2020)
6. Received commission Rs.100 (7/3/2020)
7. Paid salary to staff by cheque Rs. 2500 (7/3/2020)
8. Received interest on deposit Rs. 700 (10/3/2020)
9. Sold goods for Rs.1500 (10/3/2020)
10. Purchase furniture by cheque Rs. 3000 (15/3/2020)
11. Dividend received Rs. 600 (15/3/2020)
12. Received a cheque from Ram for Rs. 290 and allowed him a discount of Rs. 40
(22/3/2020)
CASH BOOK
DATE VOU. PARTICULARS L/ DISC. CASH BANK DATE VOUC. PARTICULARS L/ DISC.
NO. F ALLO. Rs. Rs. NO. F RECE
2020 2020
(Cash balance brought
down)
1.3 To Bank A/c C 800 1.3 C By Cash A/c C

(Cash withdrawn from (Cash withdrawn from
bank) bank)
1.3 By Bills Payable A/c

(Bills paid by cheque)
4.3 To Sales A/c 2000 4.3 By Gupta 30

(Goods sold for cash) (Paid to Gupta by
cheque and received
discount)
7.3 To Commission A/c 100 7.3 By Salary A/c
(Commission received) (Paid salary by cheque)
10.3 To Interest A/c 700

(Interest Received)
10.3 To Sales A/c 1500 15.3 By Furniture A/c
(Goods sold for cash) (Furniture purchased)
15.3 To Dividend Received A/c 600
(Dividend received)
22.3 To Ram 40 290

(Cheque received from
Ram)
31.3 To Balance C/d 7530 31.3 By Balance C/d
40 9700 7820 30
1.4
1.4 To Balance B/d 9700 By Balance B/d
BILLS PAYABLE ACCOUNT

.
2020 2020
600
600
GUPTA ACCOUNT
. F F
2020 2020
4.3 To Sales A/c 2000 4.3 By Bank A/c 920
10.3 To Sales A/c 15,000 31.3 By Balance C/d 16,080
17,000
17,000
1.4 16,080
To Balance B/d
COMMISSION ACCOUNT
. T F
2020 2020
100
100
3,000
1.4 To Balance B/d
SALARY ACCOUNT
. T
2020 2020
2500
2500
INTEREST ACCOUNT
DATE VOU.NO PARTICULARS J/ AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
. F
2020 2020
700
700
FURNITURE ACCOUNT
. T
2020 2020
3000
3000
3000
1.4 To Balance B/d
DIVIDEND RECEIVED ACCOUNT

. T F
2020 2020
31.3 To Balance C/d 600 15.3 By Cash A/c 600
600
600
600
1.4 By Balance C/d
RAM ACCOUNT
. F T F
2020 2020
31.3 To Balance C/d 290 22.3 By Bank A/c 290
290
290
290
1.4 By Balance C/d
DISCOUNT ALLOWED ACCOUNT

. F T F
2020 2020
22.3 To Ram A/c 40 31.3 By Balance C/d 40
40
40
DISCOUNT RECEIVED ACCOUNT

. T
2020 2020
31.3 To Balance C/d 30 4.3 By Bank A/c 30
30
30
30
1.4 By Balance C/d
Group task
LEDGER
Date Vou Particulars Amount Date Vou Particulars Amou

no. No.
30.9.20 To balance c/d 2,00,000 14.9.20 By cash A/c 2,00,
2,00,
2,00,000
01.10.20 By balance b/d 2,00,
Dr Capital A/c
Cr

no. No.
30.9.20 To balance c/d 2,00,000 14.9.20 By Bank A/c 2,00,
2,00,
2,00,000
01.10.20 By balance b/d 2,00,
Dr Loan a/c
Cr
Dr Cashbook with Discount, Cash And Bank
Columns Cr
DATE VO PARTICULARS L/ DIC CASH BANK DATE VO PARTICULARS

U F ALLO U
NO NO
14/9/2 To capital 2,00,00 15/9/2 By furniture
0 (business started with 0 0 (furniture purchase
cash) with cheque)
To loan 2,00,00 15/9/2 By purchases

14/9/2 (loan taken from bank) 0 0 (goods purchase
0 with cheque )
16/9/2 To sales 15,000 16/9/2 By cash

0 (goods sold) 0 (cash withdrawn from
bank)
16/9/2 To bank 15,000 16/9/2 By machinery
0 (cash withdrawn from c 0 (machinery
bank) purchased)
1,00
30/9/2 To Mr . sham 0 49,000 17/9/2 By computer
0 (cheque received from 0 (computer purchase
Mr . sham) with cheque )
18/9/2 By purchases
0 (being good
purchased for cash)
20/9/2 By interest
0 (interest paid b
cheque )
20/9/2 By wages
0 (wages paid)
22/9/2 By repairs
0 (machinery repaire
for cash)
25/9/2 By delivery van
0 (delivery va
purchased)
30/9/2 By commission paid
0 (commission paid )
30/9/2 By salary
0 (salary paid)
30/9/2 By balance c/d
0
1,000 2,30,00 2,49,00
0 0
1/10/2 To balance b/d 66,000 66,000
0
Date Vou Particulars Amount Date Vou Particulars Amount

no. No.
15.9.20 To bank A/c 5,000

30.9.20 By balance c/d 5,000
5,000 5,000
5,000
1.10.20 To balance b/d
Dr Furniture A/c
Cr

no. No.
15.9.20 To Bank A/c 50,000
18.9.20 To cash A/c 10,000 30.9.20 By balance c/d 60,000
60,000 60,000
To balance b/d
1.10.20 60,000
Dr Purchase A/c
Cr
Dr Sales A/c
Cr
Date Vo Particulars Amount Date Vou Particulars Amount

u No.
no.
30.9.20 To balance c/d 70,000 30.9.20 By cash a/c 15,000
16.9.20 By Mr sham a/c 50,00
22.9.20 By Ramadan 5,000
70,000 70,000
By balance b/d 70,000

1.10.20

u No.
no.
30.6.20 To Sales A/c 50,000 30.9.20 By bank a/c 49,000
30.9.20 By discount allowed 1,000
30.9.20 By balance c/d 50,00
50,000
50,000
To balance b/d
1.10.20 50,000
Dr Mr sham A/c
Cr
Dr Machinery A/c
Cr
Date Vou. Particular J/f Amount Date Vou. Particular J/f Amount
No. No.
16.9.20 To Cash a/c 50,000 30.9.20 By balance c/d 50,000
50,000 50,000
1.10.20 To balance b/d 50,000
Date Vou. Particular J/f Amount Date Vou. Particular J/f Amount
No. No.
17.9.20 To Bank a/c 30,000 30.9.20 By balance c/d 30,000
30,000 30,000
1.10.20 To balance b/d 30,000
Dr Computer A/c
Dr Interest A/c
Cr
Date Vou. Particular J/f Amount Date Vou Particular J/f Amount
No. .
No.
20.9.2 To Bank A/c 80,000 30.9.20 By balance c/d 80,000
0
80,000 80,000
To balance b/d 80,000

1.10.2
0
Date Vou. Particular J/f Amount Date Vou Particular J/ Amount

No. No. f
20.9.2 To Cash A/c 2,000 30.9.20 By balance c/d 2,000
0
2,000 2,000

1.10.2
0
Dr Wages A/c
Cr
articular Vou J/f Amount Date Vou. Particular J/f Amount
No. No.
o Sales A/c 5,000 30.9.20 By balance c/d 5,000
5,000 5,000
o balance 5,000
/d
Dr Repaired Machinery A/c
Cr
articular Vou J/f Amount Date Vou. Particular J/f Amount

No. No.
o Cash A/c 2,000 30.9.20 By balance c/d 2,000
2,000 2,000
o balance 2,000
/d
Dr Ramadan A/c
Cr
Dr Delivery Expenses A/c
Cr
Date Vou Particular J/f Amoun Date Vou Particular J/ Amount

No. t No. f
0
60,000 60,000
1.10.20 To balance b/d 60,000
Dr Commission A/c
Dr
Date Vou Particular J/f Amount Date Vou Particular J/f Amount
No. No.
30.9.20 To Bank A/c 3,000 30.9.20 By balance c/d 8,000
3,000 8,000
1.10.20 To balance b/d 3,000

Dr Salary A/c
Cr
Date Vou Particular J/f Amount Date Vou. Particular J/f Amount
. No.
No.
40,000 40,000
1.10.20 To balance b/d 40,000

Task : 2. Record all these transaction in Cash book and in other ledgers.
1. 01-08-20. Anu commenced business with cash Rs 1,00,000

2. 02-08-20. Withdrew from bank Rs 5,000.
3. 03-08-20. Purchased goods for cash Rs 1,500.
4. 06-08-20. Goods sold to Raju Rs 4,000.
5. 06-08-20. Paid to Sanju Rs 5000 and discount received Rs 20.
6. 10-08-20. Commission received Rs 900.
7. 13-08-20. Interest paid in cheque Rs 800.
8. 15-08-20. Paid salary to staff by cheques Rs 3,000.
9. 18-08-20. Paid office expenses Rs 100.
10. 22-08-20. Paid rent by cheque Rs 2,000.
11. 25-08-20. Received cash from Raju Rs 4,000.
12. 26-08-20. Cash deposited in the bank Rs 2,000.
SOLUTION :
LEDGER

no. No.
31.8.20 To balance c/d 1,00,000 1.8.20 By cash A/c 1,00,
1,00,
1,00,000
1.9.20 By balance b/d 1,00,
Dr Capital A/c
Cr
Dr Cash book
Cr
articulars L/ Disc. Cash Bank Date Vou Particulars L/ Disc. Cash

F Allowe no. f Receive
d d
o capital A/c 1,00,000 2.8.20 By cash A/c

usiness Started with (cash withdrawn from c
sh) bank)
o bank A/c 5,000 3.8.20 By purchase A/c 1,50

ash withdrawn from c (goods purchase for
ank) cash)
o commission a/c
ommission received in 900 6.8.20 By Sanju A/c 20 5,00
sh) (cash paid to sanju and
discount received
o Raju A/c 4, 000 13.8.20
eceived cash from By interest A/c
ju) (interest paid in cheque)
2,000 15.8.20
o cash A/c c By salary A/c
ash deposited to bank) (Salary paid by cheque)
18.8.20 100
By office expenses A/c
(office expenses paid in
cash)
22.8.2 By rent a/c
0 (Being rent paid
cheque)
26.8.2 By bank a/c

0 (cash deposited to ba
31.8.20 To balance c/d 88,00

By balance c/d
1,09,900 10,800 31.8.2
0
01.9.20 To balance b/d 1,01,300
By balance b/d
01.9.2
0
Dr Capital A/c
Cr

no. No.
31.8.20 To balance c/d 1,00,000 1.8.20 By cash A/c 1,00,000
1,00,00
1,00,000
1.9.20 By balance b/d 1,00,000

u No.
no.
1,500 1,500

01.9.20
Dr Purchase A/c
Cr
u No.
no.
31.8.20 To balance c/d 4,000 6.8.20 By Raju A/c 4,000
4,000 4,000
By balance b/d 4,000

1.9.20
Dr Sales A/c
Cr
Dr Raju A/c

no.
No.
6.8.20 To Sales A/c 4,000 25.8.20 By cash A/c 4,000
4,000
4,000
no.
No.

To discount received
6.8.20 20
a/c
5,020
5,020
To balance b/d
1.09.20 5,020
Dr Sanju A/c
Cr
Date Vou Particular J/f Amount Date Vou Particular J/f Am

No. No.
31.8.20 To Balance c/d 900 10.8.20 By cash a/c 90
900 90
01.9.20 By balance b/d 90
Dr Commission A/c
Cr
Dr Interest A/c
Cr
Date Vou Particular J/f Amount Date Vou Particular J/f Amount
No. No.
13.8.20 To Bank A/c 800 31.8.20 By balance c/d 800
800 800
1.9.20 To balance b/d 800
Date Vou Particular J/f Amount Date Vou. Particular J/f Amount
. No.
No.
15.8.20 To bank A/c 3,000 31.8.20 By balance c/d 3,000
3,000 3,000
1.9.20 To balance b/d 3,000
Dr Salary a/c
Cr
Date Particular J/f Amount Date Particular J/f Amount
18.8.2 To Cash A/c 100 31.8.20 By balance c/d 100

0
100 100
To balance b/d 100

01.9.2
0
Dr Office expenses A/c

Cr
Date Vo Particulars Amount Date Vou. Particulars A

u No.
No.
22.8.20 To Bank A/c 2,000 31.8.20 By balance c/d 2
2,000
01.9.20 To balance b/d 2,000
Dr Rent A/c
Cr
Group Task
Date Particulars L Discou Cash Bank Date Particulars L Discoun Cash Bank
. nt . t
F Allow F Receive
. ed . d
(Rs) (Rs)
14- To Capital A/c 2,00,0 15-9- By Furniture 5,00
9- 00 2020 A/c 0
2020
15-9- 50,0
To Loan A/c 2,00,0 2020 By Purchase 00
14- 00 A/c
9- 16-9- 15,0
2020 2020 00
To Sales A/c 15,00 By Cash A/c
0 16-9- 50,00
16- 2020 0
9- To Bank A/c By Machinery
2020 15,00 17-9- A/c 30,0
0 2020 00
16- By Computer
9- To Mr. Sham A/c 1,000 49,00 18-9- A/c
2020 0 2020 10,00
By Purchase 0
20-9- A/c 80,0
30- 2020 00
9-
2020 20-9- By Interest A/c
2020
2,000
22-9- By Wages A/c
2020
2,000
25-9- By Repaired
2020 Machinery A/c
60,00
30-9- By Old Delivery 0 3,00
2020 Van A/c 0
30-9- By Commission
2020 A/c
30-9- By Salary A/c 40,00 66,0

2020 0 00
By Balance C/d
66,00
0
1,000 2,57,0 2,49,0 2,57,0 2,49,
00 00 00 000
CASH BOOK TRIPLE COLUMN
CAPITAL ACCOUNT
Dat Vou Particulars J.F. Amount Dat Vou Particulars J.F. Amount
e No e no
30- To 200000 14- By cash ac 200000
9-20 balance 9-20
cd
200000 200000
LOAN ACCOUNT
e No e No
30- To 200000 14- By bank 200000
09- balance 9-20 ac
20 cd
200000 200000
FURNITURE ACCOUNT
Date Vou Particulars J.F. Amount Date Vou Particulars J.F. Amount
No No
15-9- To bank 5000 30-9- By 5000
20 20 balance
cd
5000 5000
PURCHASE ACCOUNT
e No e No
15- To bank 50000 30- By 60,000
9-20 9-20 balance
18- To cash 10000 cd
9-20
60000 60,000
SALES ACCOUNT
Date Vou Particulars J.F Amount Date Vou Particulars J.F Amount
No . No .
30- To 70,000 16-9- By cash 15000
9-20 balance 20 50000
cd 16-9- By Sham’s ac 5000
20
22-9-
20 By Ramdans ac
70,000 70,000
MACHINERY ACCOUNT
Date Vou Particulars J.F. Amount Date Vo Particulars J.F. Amount

No u
No
16-9-20 To cash 50,000 30-9- By balance c/d 50,000
20
50,000 50,000
COMPUTER ACCOUNT
Date Vou Particulars J.F. Amoun Date Vou Particulars J.F. Amount
No t No
17-9- To bank 30,000 30-9- By 30,000
20 20 balance
cd
30,000 30,000
INTEREST ACCOUNT
No t No
20-9- To bank 80,000 30-9- By 80,000
20 20 balance
cd
80,000 80,000
WAGES ACCOUNT
No t No
20-9- To cash 2000 30-9- By 2000
20 20 balance
cd
2000 2000
MACHINERY REPAIRING ACCOUNT
No t No
22-9- To cash 2000 30-9- By 2000
20 20 balance
cd
2000 2000
BAMDAN ACCOUNT
No t No
22-9- To sales 5000 30-9- By 5000
20 20 balance
cd
5000 5000
COMMISSION ACCOUNT
No t No
30-9- To bank 3000 30-9- By 3000
20 20 balance
cd
3000 3000
DISCOUNT ACCOUNT
No t No
30-9- To Mr 1000 30-9- By 1000
20 sham ac 20 balance
cd
1000 1000
OLD DELIVERY VAN ACCOUNT
No t No
25-9- To cash 60,000 30-9- By 60,000
20 20 balance
cd
60,000 60,000
SALARY ACCOUNT
No t No
30-9- To cash 40000 30-9- By 40000
20 20 balance
cd
40000 40000
SHAM ACCOUNT
Date Vou Particulars J.F. Amoun Date Vou Particulars J.F Amount
No t No .
16-9- To sales 50,000 30- By bank AC 49000
20 9-20 1000
30- By discount
9-20 allowed ac
50000 50000
Individual Task
On 1st April 2016 the three column cash book of Mira showed that he had Rs. 5,000 in his cash box and
there was a bank overdraft of Rs. 20,000. During the Day, following transactions took place.
1. Cash withdrawn from bank for office use Rs. 5000

2. Paid Salaries in cash Rs. 4,000
3. Cash paid to Hari Rs. 2,500
4. Drawing in cash from Mitra Sen for household expenses Rs. 2,500
5. Cash Sales Rs. 6000
6. Received from Om Prakash in settlement of an account of Rs. 10,000, Rs. 1,800 in cash and a
cheque of Rs. 8,000
7. Bank returns a cheque of Rs. 14,900,received from AB & Co. in settlement of an account of Rs.
15,000
8. Paid rent by cheque Rs. 2000
9. Cash deposited in bank Rs. 5000
10. Cash received from Anand on account Rs. 1,200
DAT PARTICULAR L.F. DISCOUN CASH BANK DAT PARTICULAR L.F. DISCOUNT CASH BANK
E S T E S ALLOWED
ALLOWED
(Rs)
1-4- To Bank C 5,000 1-4- By Cash C 5,000

2016 2016
To Sales 6,000 By Salaries 4,000
To Om 200 1,800 8,000 By Hari 2,500

Prakash
By Drawings 2,500
To Cash C 5,000
By AB & Co. 14,900
To Anand 1,200
By rent 2,000
To Balance 28,90
c/d 0 By bank C 5,000
By balance 5,000
c/d
200 19,000 41,90 19,00 41,900
To balance 5,000 0 By balance 0 28,900
b/d b/d

Group D - Task 6 - 18, 20,21,25,28,29,31,46

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Group D - Task 6 - 18, 20,21,25,28,29,31,46

Uploaded by

Copyright:

Available Formats

An Assignment Report

1. Started business with Rs 2,00 000 14/9/2020

Answer for Roll No.- 18

14-9 To Capital 2,00,00 15-9 By Furniture 5,000

30-9 By, Balance 66,000 66,000

30-9 1000 2,0 2,49,00 2,30,00 2,49,00

1-10 To Balance 66,000 66,000

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount Cr.

Dr. Machinery Account

Machinery Repaired Account

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount

Dr. Salary Account Cr.

Date Particulars J Amount Date Particulars J Amount

Dr. Ramdan’s Account Cr.

Date Particulars J Amount Date Particulars J Amount

Dr. Commission Account Cr.

Date Particulars J Amount Date Particulars J Amount

Dr. Bank Loan Account Cr.

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount

Dr. Sham’s Account Cr.

Old Delivery Van Account

Date Particulars J Amount Date Particulars J Amount

Q2. Record the following Transactions in Cashbook and other Ledgers.

April 16 Discounted a Bill Receivable (B/R) of Rs. 5,000 at 1% through bank.

April 25 Received Rs. 4800 from Karan.

April 28 Deposited Rs. 16,000 to the bank

April 30 Interest on overdraft charged by bank Rs. 2,500

1-04 To Balance 1500 1-04 By Balance 4000

30-04 To Balance 47,80 7032 30-04 By Balance 47,800 7032

1-05 To Balance 3800 1-05 By Balance 1552

Dr. Sales Account Cr.

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount

Dr. Tarun’s Account Cr.

Date Particulars J Amount Date Particulars J Amount

Date Particulars J Amount Date Particulars J Amount

Mahindra & Co. Account

Date Particulars J Amount Date Particulars J Amount

Dr. Bank Charges Account Cr.

Date Particulars J Amount Date Particulars J Amount

Answer for Roll No.- 20

Triple Column Cash Book

30.9 By balance c/d 66000 66000

1000 257000 249000 257000 249000

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Repaired Machinery A/c

Date Particulars l. Amount Date Particulars L Amount

Old Delivery van A/c

Date Particulars l. Amount Date Particulars L Amount

Date Particulars l. Amount Date Particulars L Amount

Discount Allowed A/c