The Cash Book

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INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA

JORGE NICOLÁS ABELLO


Educamos con calidad y fe para la autonomía y la productividad Versión Nº: 02

Guía de Aprendizaje Fecha : 17-03-2020


Barranquilla – Atlántico Página 1 de 1

1. IDENTIFICACIÓN DE LA GUIA DE APRENDIZAJE


ÁREA: ACCOUNTING GRADO: 10º
TEMA: The cash book Isabella Navarro Páez
- Balancing a cash book
- Contra entries in a cash book

APRENDIZAJE: Balance transactions in a cash book


Make contra entries in a cash book
INSTRUCCIONES GENERALES:
1. Leer cuidadosamente la guía.
2. Leer la información dada en esta guía sobre la temática.
3. Ver los video propuestos
4. Responder las actividades
5. Entregar solución a tu profesor de manera virtual en la plataforma SIAN o al correo
liliney.delvillar@sedbarranquilla.edu.co
6. Para cualquier inquietud, comunicarse al correo electrónico dado anteriormente.

2. PRACTICO LO QUE APRENDÍ

1. Some transactions are given below. On which side of the Cash Book would you record
them? Put the tick mark in appropriate column.

a. Mukesh started business with cash DEBIT


b. Goods purchased for cash CREDIT
c. Goods sold for cash DEBIT
d. Closing cash balance DEBIT
e. Cash received from Ankur DEBIT
f. Deposited money in the bank DEBIT
g. Withdraw money from the bank for personal use DEBIT

2. Enter the following transactions in a cash book

January 1 Cash balance of $4.000


January 5 Deposited into bank $2.000
January 7 Purchased goods for $1.000
January 9 Sold goods for $800
January 10 Purchased goods from Mr. Ram for $2.000 and paid $1.500
January 20 Paid to Mr. Ram 400 in full settlement
January 25 Paid for salary $5.000

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Educamos con calidad y fe para la autonomía y la productividad Versión Nº: 02

Guía de Aprendizaje Fecha : 17-03-2020


Barranquilla – Atlántico Página 2 de 1

3. Enter the following transactions in the simple cash book. Find its balance after posting
the transactions.

Mar. 1 Balance of cash in hand $19,300


Mar. 5 Cash sales $16,500
Mar. 10 Purchased machinery for cash $6,300
Mar. 13 Rent received from tenant $3,000
Mar. 19 Goods purchased for cash from Devid $9,000
Mar. 21 Salaries paid to staff $5,000
Mar. 22 Cash received from Jaipal $8,000
Mar. 25 Deposited into bank $12,000
Mar. 30 Paid for sundry expenses $1,500

4. Check the following cash books and calculate its balance

Jan30 balance b/d 77500 61500 jan29 balance c/d 39500 17000
39500 17000

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Educamos con calidad y fe para la autonomía y la productividad Versión Nº: 02

Guía de Aprendizaje Fecha : 17-03-2020


Barranquilla – Atlántico Página 3 de 1

5.

6. Enter the following transactions in a cash book

7. From the details given below write up a cash book and balance off at the end of the
month

June 1st: Started a business with $70,000 in the bank.


June 2nd: Paid for furniture using a cheque $8,000
June 5th Cash sales $12,500
June 6th Paid for postage by cash $450
June 7th Received a cheque from Binno $8,200
June 9th Withdrew cash from the bank $46,300 for business use.
June 12th Sali paid us in cash $1,400
June 16th Paid wages in cash $2,200

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Educamos con calidad y fe para la autonomía y la productividad Versión Nº: 02

Guía de Aprendizaje Fecha : 17-03-2020


Barranquilla – Atlántico Página 4 de 1

June 18th Paid Mutema by cheque $2,900


June 20th Drawings $2,700
June 23rd Paid electricity account by cheque $1,700
June 26th Lini paid us by cheque $7,700
June 28th Paid sundry expenses by cash $1,000
June 30th Sold goods for cash $4,800

3. ¿QUÉ APRENDÍ?

SELF –EVALUATION: Write an X in the column that best represents your process while
answering this guide.

I`M DOING REALLY I`M DOING GOOD I MUST WORK ON IT


GREAT
I understand what a
contra entry is
I balance transactions in a
cash book
I record contra entry
transactions in a cash
book

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005

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