TCM ~ The Career Makers

STD 11 Commerce Account Total Marks : 34

cash book

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MA S B
* questions of 4 marks each. [16]
1. The following transactions took place during the week ended 28th May, 2019.
How will you record them in the Petty Cash Book which was maintained with a

T
weekly 'float' of ₹ 3,000?
2019
UN ₹

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May 23 Postage 400
May 24 Casual labour 500
May 24 Taxi hire 600
CO
May 26 Note pads and registers 800
May 27 Cartage 200
KU
May 28 ​Bus fare​ 300
AC

2. What is a Contra Entry? How is it recorded? Give two examples of a Contra

Entry.
M

3. Enter the following transactions in the Double Column Cash Book of M/s.
S&

Gupta Store:
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2019 ₹
June 1 Cash in Hand ₹ 800, Bank overdraft ₹ 5,700
June 7 Received a cheque from Bharati, discount allowed ₹ 150 3,250
TH
UT

June 9 Deposited the above cheque into Bank

June 15 Cheque received from Panna Lal 1,200
MA

June 20 Bharati's cheque returned dishonoured

June 28 Panna Lal's cheque was endorsed to Kamal
June 30 Income tax paid by cheque 150
4. Record the following transactions in Double Columns Cash Book and balance
the book on 31st March, 2019:
201 ₹
9
Mar Cash in Hand 12,75
ch 1 0
Cash at Bank 72,40
0

Page 1
 Mar Received from Asha cash ₹ 1,200 and a cheque for ₹ 3,200, allowed
ch 4 discount ₹ 400
Mar Paid salary to staff by cheque 25,60
ch 7 0
Mar Withdrawn cash from bank for office use 21,90
ch 0
9
Mar Interest paid by bank on bank balance 1,200
ch

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12

MA S B
Mar Purchased furniture in cash 16,50
ch 0
16
Mar Paid Mohan & Co. by cheque, discount received ₹ 100 10,90

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ch 0
21
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Mar Proprietor withdrew from office cash for his personal use 11,60
ch 0
24
CO
Mar Sold goods to Manoj for cash 14,80
ch 0
KU
29
AC

Mar Deposited office cash into bank 21,20

ch 0
31
M
S&

* questions of 6 marks each. [18]

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5. What is a Cash Book? What are the types of Cash Book? How is it balanced?
6. Prepare Two-column Cash Book of Vinod, Delhi from the following
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transactions:
UT

2018 ₹
Oct. 1 Cash in Hand 25,0
MA

00
Oct. 1 Cash at Bank 75,0
00
Oct. 7 Bought goods for ₹ 15,000 plus IGST @ 12% against cheque
Oct. 8 Bought goods for ₹ 5,000 plus CGST and SGST @ 6% each
Oct. Honoured our own acceptance by cheque 5,00
10 0
Oct. Paid petty expenses 150
14
Oct. Ramesh who owed ₹ 5,000 became bankrupt and paid us 50 paise
18 in a rupee

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 Oct. Received cash from Manohar 7,50
20 0
Allowed discount 250
Oct. Withdrew from bank 4,00
23 0
Oct. Paid to Ghanshyamdas & Co. 3,00
24 0
Received discount 100
Oct. Withdrew from bank for personal expenses 3,00

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25 0

MA S B
Oct. Sold goods for ₹ 11,000 plus CGST and SGST @ 6% against cash
27
Oct. Received cheque for goods sold for ₹ 9,000 plus CGST and SGST @
28 6% each

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Oct. Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out
29
UN
of it into bank

R
7. What is a Petty Cash Book? Why is it maintained?
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KU
AC
M
S&
TA
TH
UT
MA

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