Q.NO.

1 IN THE BOOKS OF VIRAT

SIMPLE CASH BOOK
DR.
DATE PARTICULARS R.NO L.F AMOUNT
2021
JAN
1 TO BALANCE b/d 900
4 TO SALES a/c 360
(BEING CASH RECD)
5 TO JAGAN a/c 156
(BEING CASH RECD FROMJAGAN)
10 TO SALES a/c 540
(BEING CASH SALES RECD)

31 TO DEEPIKA a/c 100

(BEING CASH RECD)

2056

NOTE:-
WHILE PREPARING SIMPLE CASH BOOK WE'LL IGNORE ALL THE CHEQUES RELAT
 N THE BOOKS OF VIRAT
SIMPLE CASH BOOK
CR.
DATE. PARTICULARS. R.NO. L.F. AMOUNT.
2021
JAN Pur a/c dr
6 BY ANURADHA a/c 261 To cash
(BEING CASH PAID TO ANURADHA)
15 BY PURCHASES a/c 660
(BEING GOODS PUR ON CASH) cash a/c dr
To Sales
20 BY ABHAY a/c 225
(BEING CASH PAID TO ABHAY)

24 BY BANK OF INDIA 800

(BEING CASH DEPOSITED)

29 BY DRAWINGS 60
(BEING CASH WITHDRAWN FOR PERSONAL USE)

30 BY GANRAJ a/c 45
(BEING CASH PAID)

31 BY BALANCE C/D 5

2056

IGNORE ALL THE CHEQUES RELATED ITEMS

Q.NO.2 IN THE BOOKS OF NAMAN
DOUBLE COLOUMNAR CASH BOOK
DR. cash a/c
DATE PARTICULARS R.NO l.F DISCOUNT CASH DATE.
Feb-21 Feb-21
1/2 To Balance b/d 11000 7/2

2/2 To Sales a/c 75 1425

(Being Cash recd after discount) 9/2

15/2 To Shares a/c 100

(Being cash recd on 10 shares at Rs.10 each) 17/2

20/2 To Gokhale a/c 10 190

( Being cash recd from Gokale after discount) 29/2

25/2 To Commission a/c 180 29/2

( Being commission recd)

29/2 To Nimkar a/c 5 195

( Being cash recd from Nimkar after discount)

90 13090

1-Mar To balance b/d 500

working note
Cash a/c Dr 1425
Discount a/c Dr.75
To sales 1500

Purchase a/c Dr
To cash

Rnt a/c Dr
To cash

Malini a/c Dr 200

To cash 180
To discount 20

Cash a/c dr 190

Discount a/c dr 10
To Gokhale a/c 200
 CR.
PARTICULARS. R.NO. L.F. DISCOUNT. CASH.

By Purchases 2700
(Being cash paid for purchases)

By Rent a/c 600

(Being Rent paid)

By Malini a/c 20 180

( Being cash paid to Malini after discount)

By balance c/d (Closing) 500

By Bank a/c 9110

(Being cash in excess of Rs.500 is deposited intothe bank0

By profit & loss a/c 70

90 13090
Q.NO.3 IN THE BOOKS OF SHAHSTRI
DOUBLE COLOUMNAR CASH BOOK
DR.
DATE PARTICULARS R.NO l.F DISCOUNT CASH
FEB-2017
1/2 To balance b/f 5000
(Opening bal)

5/2 To B's A/c 500 6500

(Being B's a/c settled)

10/2 To Loan a/c

(Being loan taken)

19/2 To B's A/c

(Being B's cheque redeposited)

25/2 To Sales a/c 15000

(Being cash sales recorded)

25/2 To Cash a/c C

(Being part payment deposited in the bank)

TOTAL 500 26500

Pur a/c dr
To cash

Cash a/c dr 6500

Bank a/c dr 3000
Discount a/c dr 500
To B a/c 10000

Rent a/c dr 2000

Mr. C a/c dr 4500
To cash 6500

P's a/c dr 7000

To Bank 6860
 To discount 140

B's a/c dr 3000

To Bank 3000

Cash a/c dr 15000

To Sales 15000

Bank a/c dr 7500

To Cash 7500
OF SHAHSTRI
MNAR CASH BOOK
CR.
BANK DATE. PARTICULARS. R.NO.L.F. DISCOUNT.CASH. BANK.
FEB-2017
15000 2/2 By Purchases 1000
(Being cash purchases made)

3000 7/2 By Rent a/c 2000

(Being Rent paid)

15000 7/2 By C's a/c 4500

(Being amount paid to C)

3000 15/2 By P's a/c 140 6860

(being P's account settled)

18/2 By B's a/c 3000

(Being B's cheque returned by bank)

7500 25/2 By Bank a/c C 7500

(Being part payment deposited in the bank)

28/2 By Balance c/d(Closing) 11500 33640

43500 TOTAL 140 26500 43500
 Solution no. 4 SIMPLE PETTY CASH BOOK
In the books of ………………

Amount Received Cash booDate Particulars VoucheL.F.

Sept. 2021
100 Sept.1 To balance b/d
Sept.4 By Postage & stamps
Sept.5 By conveyance
Sept.7 By taxi fare
Sept.10 By cartage
Sept.15 By subscription
Sept.20 By wages
Sept.30 By balance c/d
100

Oct. 1 To balance b/d

 Solution No.7 Analytical Cash Book
Reciepts In the books of………………
Cash
Amount Received book Date Particulars
Amount Paid folio
Oct-21
280 Oct.1 To balance b/d
6.4 3720 Oct.1 To cash a/c
2.3 Oct.5 By Stationery
6.84 Oct.7 By Repairs
6 Oct.10 By Taxi fare paid to mgr
10 Oct.15 By montly subscription
20 Oct.18 By Refreshment
48.46 Oct.25 By Nitin a/c
100 Oct.29 By carriage
Oct.30 By wages
48.46 Oct.17 By Elictricity
4000 TOTAL
Oct.30 By balance c/d

1-Nov To balance b/d

 Printing &
Total Wages Carriage Stationery Conveyance Electricity Repairs Sundry Exp. L.F.

200 200
375 375
75 75
275 275
140 140
500
140 140
700 700
1220 1220
3625 700 140 200 75 1220 375 415
375

375
Payments

Ledger A/c

500

500
SOLUTION NO.8 SUBSIDIARY BOO
PURCHASE BOOK
INWARD
DATE NAME OF THE SUPPLIER L.F. INVOICE DETAILS AMOUNT.
NO.
Aug-21
1 RADHESHYAM A/C 1500
(-) TRADE DISCOUNT -150 1350
3 LAXMIDHAR A/C 800
(-) TRADE DISCOUNT -40 760
20 KAILASPATI A/C 2000
(-) TRADE DISCOUNT -300 1700

TOTAL 3810

SALES BOOK
OUTWARD
DATE NAME OF THE SUPPLIER L.F. INVOICE DETAILS AMOUNT.
NO.
21-Aug
5 LAXMIDHAR 900
(-) TRADE DISCOUNT -90 810
9 VIDHYADHAR 700
10 DANDEKAR 500
23 BANERJEE A/C 1000
(-) TRADE DISCOUNT -100 900

TOTAL 2910
SUBSIDIARY BOOK
PURCHASE RETURN BOOK

DATE NAME OF THE SUPPLIER L.F. DEBIT DETAILS AMOUNT.

NOTE

21-Aug
12 LAXMIDHAR A/C 95
15 RADHESHYAM A/C 500

TOTAL 595

SALES RETURN BOOK

CREDIT
DATE NAME OF THE SUPPLIER L.F. DETAILS AMOUNT.
NOTE

21-Aug
19 DANDEKAR 150

TOTAL 150