Prepare a two column Cash Book with cash and bank column with following information:

Date	Particulars	Amount (Rs)
1-Apr-14	Cash in Hand	50,000
	Bank Overdraft	35,000
2-Apr-14	Cash Sales	30,000
4-Apr-14	Paid Salaries	5,000
8-Apr-14	Cash seposited into bank	10,000
10-Apr-14	Goods purchases from Ram Lal	10,000
12-Apr-14	Payment made to Ram Lal in full settlement	9,750
14-Apr-14	Goods sold to Ram	20,000
20-Apr-14	Received cheque from Ram and allowed him discount of Rs 200	19,800
24-Apr-14	Cheque received from Ram deposited into Bank
25-Apr-14	Withdrew cash from Bank for personal use	500
28-Apr-14	Paid rent by Cheque	5,000

6

(a)

From the following transactions, prepare Cash Book with Cash and Bank columns:

Date	Particulars
Feb. 1	Cash-in-hand Rs 7,500, Cash-at-bank Rs 8,000
Feb. 3	Discount a bill receivable for Rs 6,000 at 2% through Bank
Feb. 5	Bought goods for Rs 2,000 and paid by cheque
Feb. 15	Paid Trade expenses Rs .120
Feb. 16	Drew from Bank for office use Rs 1,000
Feb. 17	Sold goods for Rs 12,500 and received a cheque
Feb. 25	Paid Insurance Rs 100
Feb. 27	Cheque received on 17th deposited in Bank
Feb. 28	Received a cheque from John & Co. Rs 6,000
Feb. 28	Purchased 100 NSC for Rs 100 at Rs 95 each and paid by cheque.

6

(a)

Enter the following transaction in Cash Book with bank column :

2013	Particulars	Rs.
Sept. 01 Sept. 01 Sept. 04 Sept. 08 Sept. 13 Sept. 16 Sept. 17 Sept. 20 Sept. 24 Sept. 27 Sept. 30 Sept. 30	Bank balance           Cash balance Purchased goods by cheque Sale of goods for cash Purchased machinery by cheque Sold goods and received cheque (deposited on same day) Purchase goods from Mridula in cash Purchase stationery by cheque Cheque given to Rohit Cash withdrawn from bank Rent paid by cheque Paid salary	42,000 15,000 12,000 6,000 5,500 4,500 17,400 1,100 1,500 10,000 2,500 3,500

6

(a)

Explain the need for drawing up the special books.

6

(a)

What is contra entry in Cash book? How can you deal this entry while preparing double colurnn cash book?

6

(a)

Describe the advantages of sub-dividing the journal.

6

(a)

What do you understand by balancing of account?

6

(a)

Enter the following transaction in simple cash book for the year December 2017 :

Date	Particulars	Amt(Rs.)
Dec.	01 Cash in hand	7,750
Dec. 06	Paid to Sonu	45
Dec. 08	Purchased Goods	600
Dec. 15	Received cash from Prakash	960
Dec. 20	Cash sales	500
Dec. 25	Paid to S. Kumar	1,200
Dec. 30	Paid rent	600

6

(a)

Record the following transactions during the week ending Dec. 30, 2014 with a weekly interest of Rs 500

Date	Particulars	Rs
Dec.24	Stationery	100
Dec.25	Bus Fare	12
Dec.25	Cartage	40
Dec.26	Taxi fare	80
Dec.27	Wages to Casual labour	90
Dec.29	Postage	80

6

(a)

Prepare a Purchase Return Journal (Book) from the following Transaction for January 2014.

January 2014		Rs
Jan. 5	Return Good to M/s Kartik Trader	1,200
Jan. 10	Good Return to Sahil Pvt. Ltd.	2,500
Jan. 17	Goods Return to M/s Kohinoor Traders for list Price Rs 2,000 Less 10% Trade Discount.
Jan. 28	Return Outward to M/s Handa traders	550

6

(a)