Single Column Cash Book Problems and Solutions

Problem .No.1
                        Write up a single column
Cash book from the following transactions:
2000 May-1   Cash in hand                                                           Rs.2000/-
            2          Purchased
merchandise for Cash                                200/-
            3          Paid
carriage                                                                  20/-
            4          Cash
sales                                                                   100/-
            5          Paid
wages                                                                 1000/-
            6          Cash
Purchases                                                           100/-
            8          Received
cash from Bilal                                            1000/-
            10        Sold
old furniture for cash                                              200/-
            12        Cash
sales                                                                     300/-
            14        Merchandise
purchased on credit                                  500/-
            16        Sold
merchandise to Hamza                                           200/-
            18        Purchased
stationery                                                       100/-
            19        Loan
given to Saleem                                                        50/-
            20        Received
cash from Kaleem                                            100/-
            21        Withdrew
cash for personal use                                       600/-
            22        Paid
electricity bill                                                               50/-
            24        Paid
rent of the buildsing                                                  100/-
            29        Saleem
paid his loan                                                          50/-
            31        Cash
sales                                                                        100/-




Solution:
Dr                                     Single Column Cash Book                                     Cr.                                        
Date
Receipts
Vr.No
LF
Amount
Date
Payments
Vr.No
L.F
Amount
2000
May-1
Balance
b/d
     
2000
2000
May 2
Purchases
       
200
4
Sales
       
100
3
Carriage
         
20
8
Bilal
     
1000
5
Wages
     
1000
10
Furniture
       
200
6
Purchases
       
100
12
Sales
       
300
18
Stationery
       
100
20
Kaleem
       
100
19
Saleem
         
50
29
Saleem
         
50
21
Drawings
       
600
31
Sales
       
100
22
Electricity
         
50
24
Rent
       
100
31
Bal. C/d
     
1630
Total
     
3850
     
3850
June
1
Balance
b/d
    1630

Problem # 2

            Write-up a single column cash book
from the following transactions:

Date
Transaction
Rs.
2005
May.1
 Started
Business with Cash
1,500
2
Purchased
merchandise for cash
200
3
Paid
carriage
20
4
Cash
sales
100
5
Paid
wages
500
6
Cash
purchases
100
8
Received
cash from Jalal
500
10
Sold
old furniture for cash
200
12
Sales
300
14
Merchandise
purchased on credit
500
16
Sold
merchandise to Usama
200
18
Purchased
stationery
100
19
Loan
given from Kamal
50
20
Received
cash from Murshad
100
21
Withdrew
cash for personal use
100
22
Paid
electricity bill
50
24
Paid
rent of the building
100
29
Kamal
paid his loan
50
31
Cash
sales
100
Solution:
Single Column Cash Book
Dr.                                                                                                                   Cr.
Date
Receipts
Vr.No
L.F
Amount Rs.
Date
Payments
Vr.No
L.F
Amount
Rs.
2005
May.1
Capital
1,500
2005
May.2
Purchases
200
4
Sales
100
3
Carriage
20
8
Jalal
500
5
Wages
500
10
Furniture
200
6
Purchases
100
12
Sales
300
18
Stationery
100
20
Murshad
100
19
Kamal
50
29
Kamal
50
21
Drawings
100
31
Sales
100
22
Electricity
50
24
Rent
100
31
Bal. C/d
1,630
Total
2,850
2.850
Jun.1
Balance
b/d
1,630

Now Try to find out answers of the following Problems of yourself 



Q. No.1
                   Prepare single column Cash book of the
following transactions.
            Jan-1  Invest cash by proprietor in business for Rs.50000/-
              “   2    Purchased merchandise for Cash Rs.20000/-
             
“   3    Sold goods for Cash Rs.40000/-
             
“   4    Paid Salary Rs.2000/-
              “   5    Cash Purchases Rs.10000/-
             
“   6    Cash Purchases  Rs.20000/-
             
“   7    Received Cash from Ahmed Rs.30000/-
              “   8    Paid
Cash to Supplier Rs.20000/-
              “   9    Purchased
goods for Cash Rs.20000/-
             
“   10 Sold goods for Cash
Rs.30000/-
              “ 
12 Paid Rent of shop Rs.2000/-
             
“   15 Received Cash  as commission
Rs. 15000/-
                       
Answer:___________.
Q. No.2   Prepare single column cash book.
            Jan-1  Started business with Cash Rs.80000/-
             “    2    Purchased building Rs.50000/-
            “    
3    Purchased goods for Rs.20000/-
            “    
4    Sold goods for Rs.30000/- in
Cash.
            “    
5    Sold building for Rs.40000/-
            “    
6    Received Cash from Shahid
Rs.10000/-
            “    
7    Paid to Supplier Rs.8000/-
            “    
8    Cash Purchases Rs.20000/-
            “    
9    Cash sales Rs 25000/-
            “   
12  Paid Rent Rs.2000 Salary
Rs.1000/-
            “   
13  Received Commission in cash
Rs.10000/-
            “   
14  An additional cash received
from owner into business
                        Rs.50000/-
            “   
15  Sold goods for Cash Rs.25000/-
            “   
16  Purchased goods for Cash
Rs.18000/-
            “   
20  Cash Sales Rs.28000/-
            “   
21  Cash Purchases Rs.25000/-
                        Answer:______________
Q. No.3          Prepare
single column cash book.
            Feb-1  Mr. Ghazi started business with cash Rs.18000/-
            “ 
2       Paid Cash into Bank
Rs.8000/-
            “ 
3       purchased Furniture for
Rs.5000/-
            “ 
4       Purchased goods for
Rs.20000/-
            “ 
5       Drew cash from bank
Rs.3000/-
            “ 
6       Drew cash for his personal
use Rs.8000/-
            “ 
7       Repair made and cash
received Rs.10000/-
            “ 
8       Bought supplies for
Rs.10000 in cash.
            “ 
9       Cash Purchases Rs.15000/-
            “ 10     Cash
sales Rs.20000/-
            “ 12     Paid
cash into Bank Rs.20000/-
            “ 13     Paid
Salary Rs.8000/-
            “ 14     Received
cash on account Rs.20000/-
            “ 15     Paid
cash on credit Rs.15000/-
                        Answer:______________.
Q.No.4           Prepare single  column cash book.         
                       
Dec.1st,2005. Cash in hand Rs.100000/-
“           2          Purchased
goods for Rs.50000/-
            3.         Sod goods for cash RS.60000/
            4.         Fresh
capital invested Rs.50000/-
            5          Cash sales Rs.25000/-
            6          Cash
Purchases Rs.28000/-
            7          Paid
to supplier Rs.15000/-
            8          Received
cash from Ali Rs.20000/-
            9          Paid
salary Rs.6000/-
            10        Received
Rs.10000/- as commission.
            12        Drawings
Rs.3000/-





                        Answer:_____________.


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