"Cash Book is a subsidiary book as well as principle book." Explain.

3

(a)

What are the advantages of Petty Cash Book?

3

(a)

Name the subsidiary books.

3

(a)

State briefly the important special purpose subsidiary books.

3

(a)

Give the Proforma of a Bills Receivable Book.

3

(a)

Give the Performa of a Bills Payable Book.

3

(a)

Define the purpose of maintaining subsidiary journal.

3

(a)

Write the difference between return inwards and return outwards.

3

(a)

What do you understand by imprest amount in petty cash book ?

3

(a)

Enter the following transactions in a simple cash book for the year December 2016.

Date	Particulars	Amt(Rs)
Dec. 01	Cash in hand	12,000
Dec. 05	Cash received from Bhanu	4,000
Dec. 07	Rent paid	2,000
Dec. 10	Purchase goods for cash	6,000
Dec. 15	Sold goods for cash	9,000
Dec. 18	Purchase stationery	300
Dec. 22	Cash paid to Rahul on account	2,000
Dec. 28	Paid salary	1,000
Dec. 30	Paid rent	500

3

(a)