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Subsidiary Books - II Model Question Paper

11th Standard

    Reg.No. :
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Accountancy

Time : 01:00:00 Hrs
Total Marks : 50
    5 x 1 = 5
  1. In addition to cash dealings, every business may use cheques as a means of ___________

    (a)

    receipts

    (b)

    payment

    (c)

    incomes

    (d)

    expenses

  2. For the purpose of accounting, cheques received are treated as ______________

    (a)

    cash received

    (b)

    cheque received

    (c)

    cheque issued

    (d)

    none of these

  3. If a cheque sent for collection is dishonoured, the debit is given to __________

    (a)

    Suppliers A/c

    (b)

    Bank A/c

    (c)

    Customers A/c

    (d)

    None of these

  4. Which of the following is the kind of a Cash book?

    (a)

    Simple column Cash book

    (b)

    Double column Cash book

    (c)

    Triple Column Cash book

    (d)

    All the above

  5. Postage stamps purchased for 50 by the business. This transaction will be recorded in ___________

    (a)

    Petty cash book

    (b)

    Purchase book

    (c)

    Sales book

    (d)

    Bills receivable book

  6. 5 x 2 = 10
  7. What is three column cash book?

  8. Give the specimen of 'Three column Cash book'.

  9. Cash column of the cash book will always have a debit balance. Why?

  10. Give the specimen of 'Double column Cash book'.

  11. What are the Importance & Advantages of cash book?

  12. 5 x 3 = 15
  13. Explain the types of petty cash books?

  14. Enter the following transactions in a Single column Cash book of Mr. Kumaran.

          Rs.
    2018 Jan 1 Started business with cash 1,000
      3 Purchased goods for cash 500
      4 Sold goods 1,700
      5 Cash received from Siva 200
      12 Paid Balan 150
      14 Bought Furniture 200
      15 Purchased goods from Kala on credit 2,000
      20 Paid electric charges 225
      24 Paid salaries 250
      28 Received commission 75
  15. Enter the following transactions in a single column cash cash book of Pradeep for April, 2017

    April   Rs
    1 Commenced Bussiness with cash 27,000
    5 Bought goods for cash 6,000
    10 Goods sold for cash 11,000
    13 Paid into bank 5,000
    14 Goods sold to Sangeetha for cash 9,000
    17 Goods purchased from Preethi on credit 13,000
    21 Purchased stationery by cash 200
    25 Paid Murugan by cash 14,000
    26 Commission paid by cash 700
    29 Drew from bank for office use 4,000
    30 Rent paid by cheque 3,000
  16. What is cash book? What are its features?

  17. Write notes on posting the petty cash book.

  18. 4 x 5 = 20
  19. Prepare three column cash book of Mr. Raghavan from the following transactions and balance the cash book on 30th June 2017.

    2017 June 1 Cash in hand Rs 50,000
      Bank overdraft Rs 15,000
    3 Paid into Bank Rs 25,000.
    5 Parthiban settled his account for Rs 3,750, by giving a cheque for Rs 3,690
    8 Parthiban's cheque sent to bank for collection
    10 Cash withdrawn from bank Rs 8,000
    14 Parthiban's cheque returned dishoIioured
    15 Received from Ramesh a Currency note for Rs 5,000 and gave him a Change for its.
    18 Paid Rent Rs 500
    20 Bank Charges as per Pass book Rs 150.
    30 Deposited into bank all Cash in Excess of Rs 5,000.
  20. Enter the following transactions in the Triple column Cash book of Mr. Raja Durai.

        Rs
    2017 May 1 Cash balance 6,000
      Bank balance 4,000
    2 Withdrew from bank 2,000
    3 Abdulla directly paid into our bank account 3,000
    4 Cheque received from Daniel Rs. 5,000 sent to bank  
    7 Cheque received from Ramakrishnan for sales 8,000
    8 Received cash from Subramaniyam  2,800
      Discount allowed 200
    10 Ramakrishnan's cheque sent to bank for collection  
    14 Paid to Balu by cheque 13,900
      Discount received 100
    17 withdrew cash for personal use Rs. 1,500 and by cheque 12,500
    27 Rent paid 2,000

     

  21. Prepare a analytical petty cash book from the following information on the imprest system:

     2017     Rs 
     Jan 1    Received for petty cash    500
     Jan 2    Paid rickshaw charges 5
         Paid cartage 12
     Jan 3    Paid for postage 15
         Paid wages to casual labourer    66
     Jan 4    Paid for stationery 134
         Paid for auto charges 18
     Jan 5    Paid for repairs 65
         Paid for bus fare 11
         Paid for cartage  
  22. Prepare analytical petty cash book in the books of Robert from the following transactions.

     2017    Rs
     Sept. 1    Balance in hand     230
         Received a cheque to make the imprest amount     2,270
    2    Postage 314
    8    Railway freight 280
    10    Repairs to computer 405
    12    Printing charges 500
    16    Refreshments to customers 72
    20    Pen and ink purchased 183
    22    Paid auto Charges 75

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