Subsidiary Books - II Three Marks Questions

11th Standard

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Accountancy

Time : 00:45:00 Hrs
Total Marks : 30
    10 x 3 = 30
  1. What are the importance of cash book?

  2. Explain the types of petty cash books?

  3. From the following particulars, prepare Single column Cash book of Ms. Kokila

                                                                         Rs.
    2017 Mar 1 Cash in hand 20,000
      4 Cash Purchases 4,000
      7 Cash Sales 8,000
      8 Paid to Balan 5,000
      9 Received cash from Cheran 10,000
      13 Paid into Bank 10,000
      14 Cash withdrawn from bank 4,000
      18 Paid Salaries 1,000
      20 Bought Furniture 3,000
      28 Rent paid 1,000
  4. 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
  5. Prepare a double column cash book from the following transactions of Mr. Gopalan.

    2017 July 1 Cash in hand 4,000
    6 Cash purchases 2,000
    10 Wages paid 40
    11 Cash Sales 6,000
    12 Cash received from Suresh
    and allowed him discount
    1,980
    19 Cash paid to Meena
    and discount received
    20
    27 Cash paid to Radha 2,470
    28 Purchased goods for cash 2,070
  6. Enter the following transactions in Cash book with Cash and Discount column of Mr. Nandakumar.

    2016 Feb 1 Cash in hand Rs.60,000
    3 Bought goods from premnath Rs.10,000
    4 Opened a current account with bank Rs.15,000
    7 Withdrew from bank Rs.5,000
    8 Sold goods to Kandan for Rs.10,000 credit on terms 2% cash discount if payable within two weeks  
    10 Paid cash to Premnath, less 1% C.D.  
    14 Received a cheque from Arul Rs.3,400, allowed him discount Rs.100  
    15 Kandan settled his account  
  7. When his business becomes large, what other books will he be maintaining?

  8. What is cash book? What are its features?

  9. Write notes on posting the petty cash book.

  10. What purpose does an analytical petty cash book serve?

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