CLASS TEST -2 : CASH BOOK

Subject: Accountancy Max.Marks : 15

Class: XI B Max.Time : 1 hour

Q.1 Prepare a Cash Book with Cash and Bank Columns:

1998
March 1 Commenced business with Rs.1,00,000 of which Rs.20,000 were borrowed from Mr.Karan.
2 Opened current account with Punjab National Bank 75,000
4 Bought goods by cheque 60,000
5 Purchased a typewriter for Rs.4000 & spent Rs.500 on its repairs.
8 Paid Petty Cash expenses 200
10 Transfer from current account to Fixed Deposit account in Bank 5,000
12 Sold goods for cash Rs.25,000 and cheque Rs.15,000
13 Deposited the above cheque into Bank
15 Purchased goods from Ram on Credit 25,000
18 Settled Ram’s a/c by cheque 24,750
20 Sent a cheque in payment of the fees of Proprietors son 500
25 Cash Sales, received a cheque 4,000
28 Deposited the above cheque into bank, collection charges 25
31 Repaid the loan taken from Mr.Karan including interest @ 18% p.a.

Q.2 Prepare a Double Column Cash Book from the following details:
Date Particulars
1 Mr.A started business with Rs.80,000 of which Rs.16,000 borrowed from Mr.B.
2 Deposited into Bank Rs.40,000
4 Sold goods Rs.16,000 to Mukesh.
4 Issued cheque of Rs.23,200 in full settlement of Charat from whom goods costing Rs.24,000 were purchased.
5 Lodged with Bank Rs.22,000.
6 Paid Rs.6,000 by cheque for a bill drawn upon us.
7 Received a cheque for goods sold Rs.9,000
8 Paid petty cash expenses Rs.1,600.
10 Withdrew from Bank for personal use Rs.4,000
11 Received a note from bank that a bill has been collected Rs.6,500.
16 Withdrew from Bank Rs.15000 for paying Office salaries.
17 Received two cheques from Mukesh for Rs.4,000 and Rs.12,000.
18 Mukesh’s 1st cheque endorsed in favour of Rajeev and 2 nd deposited into bank
19 Mukesh’s 2nd cheque dishonoured and bank debited Rs.175 for charges.
20 Majid who owed us Rs.50,000 became bankrupt and pays 60p in a rupee.
25 Withdrew from bank Rs.1,000
26 Sold goods Rs.8,000 to Sunder who paid by cheque after deducting 5% in full settlement.
28 Paid salaries through bank Rs.10,000.
28 Interest credited by bank Rs.700.
30 Repaid the loan taken from Mr.B by cheque including interest @ 18% p.a.

Q.3 Prepare a Cash Book with Cash and Bank Columns from the following transactions:
2022
March 1 Cash in hand ₹ 1,800 and at Bank ₹ 11,000
March 5 Received a cheque for commission ₹ 3,960. Cheque was immediately deposited into bank
March 7 Bought goods for cheque ₹ 7,000
March 8 Bought goods for cash ₹ 500
March 10 Purchased a Computer and payment made by cheque of ₹ 5,000
March 14 Paid Trade Expenses ₹ 105
March 16 Paid into Bank ₹ 1,000
March 18 Ramesh who owed us ₹ 500 became bankrupt and paid us 50 paise in a ₹
March 20 Received ₹ 400 from Manohar and allowed him discount ₹ 10
March 23 Withdrew from Bank ₹ 400
March 23 Paid ₹ 300 to Ghanshyam Dass & Co. They allowed us discount ₹ 10
March 24 Received ₹ 2,000 from Hari Ram and deposited the same into Bank
March 25 Withdrew from Bank for private expenses ₹ 300
March 27 Sold goods for cash ₹ 200
March 28 Received cheque for goods sold ₹ 9,000
March 29 Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into Bank
March 30 Bank charges as per Book ₹ 5
Mar.31 Paid into bank all cash balance in excess of Rs.1,200 into bank.