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11th Standard English Medium Accountancy Subject Subsidiary Books - II Book Back 5 Mark Questions with Solution Part - I

11th Standard

    Reg.No. :
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Accountancy

Time : 00:30:00 Hrs
Total Marks : 25

    Part I

    5 x 5 = 25
  1. Enter the following transactions in a single column cash book of Pandeeswari for the month of June, 2017.

      Particulars Rs
    June 2 Started business with cash 50,000
    8 Paid rent in cash 4,000
    10 Purchased printer for cash 7,500
    11 Cash purchases 15,000
    14 Cash sales 10,000
    17 Commission received in cash 6,000
    19 Interest paid for loan in cash 2,000
    20 Cash withdrawn for personal use 3,000
    21 Paid speed post charges in cash 3,500
  2. Enter the following transactions in Ahamed's cash book with discount and cash columns.

      Particulars Rs
    2017 Oct 1 Cash balance 37,500
    3 Cash Sales 33,000
    7 Paid to Velan Rs 15,850 and Discount allowed by him 150
    13 Sold goods to Perumal on Credit 19,200
    15 Cash withdrawn for personal expenses 4,800
    16 Purchased goods from Subramanian 14,300
    22 Paid to Bank 22,700
    25 Cash received from Perumal in full settlement 19,000
    26 Draw a cheque for office use 17,500
    27 Paid cash to Gopalakrishnan 2,950
      Discount received from him 50
    28 Paid cash to Subramanian and settled his account 14,200
    29 Cash purchases 13,500
    30 Cash paid for advertising 1,500
  3. Enter the following transactions in cash book with discount and cash column of Anand

        Rs
    2017 Dec 1 Cash in hand 19,500
      Sold goods for cash 32,000
      Credit purchases from Gandhi 20,000
      Received from Gopu 11,800
      Discount allowed to him 200
      Cash paid for Electricity charges 12,500
      Bought computer and its accessories by cash 16,800
      Paid cash to Gandhi Rs 19,700 in full settlement of his account  
      Received cash from Thiruvengadam 8,900
      Discount allowed to him 100
      Paid trade expenses in cash 3,500
  4. Enter the following transactions in Iyyappan's petty cash book with analytical columns under imprest system.

    2017   Jan   Rs.
        1 Balance on hand 250
        1 Cash received from the chief cashier 1,050
        2 Purchased pencil, rubber and paper 200
        4 Sent documents to Head Office by registered post 120
        5 Travelling expenses paid to salesman 150
        7 Paid for sundry expenses 60
        9 Paid for office expenses 50
        11 Paid for letter pad 175
        13 Paid to Amutha on account 66
        15 Paid for repairs to furniture 78
        18 Carriage paid 83
        20 Bought postal stamps 55
        22 Paid for telephone charges 175
  5. Enter the following transactions in the three column cash book of Kalyana Sundaram

    2017 Jan Particulars Rs
    1 Balance in hand 42,500
      Balance at bank 35,000
    3 Received for cash sales 15,700
    4 Cash paid into bank 11,500
    6 Cash purchases 14,300
    9 Received dividend directly by the bank through ECS 2,000
    10 Pongal advance to staff paid through bank 17,000
    12 Received cash from Nagarajan 11,850
      and allowed him discount 150
    17 Paid Magesh in full settlement of his account Rs 20,000 19,700
    20 Cash withdrawn for personal expenses 20,000
    30 Withdrawn cash from ATM for office use 1,500

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