Problem .No.1
Write up a single column
Cash book from the following transactions:
Cash book from the following transactions:
2000 May-1 Cash in hand Rs.2000/-
2 Purchased
merchandise for Cash 200/-
merchandise for Cash 200/-
3 Paid
carriage 20/-
carriage 20/-
4 Cash
sales 100/-
sales 100/-
5 Paid
wages 1000/-
wages 1000/-
6 Cash
Purchases 100/-
Purchases 100/-
8 Received
cash from Bilal 1000/-
cash from Bilal 1000/-
10 Sold
old furniture for cash 200/-
old furniture for cash 200/-
12 Cash
sales 300/-
sales 300/-
14 Merchandise
purchased on credit 500/-
purchased on credit 500/-
16 Sold
merchandise to Hamza 200/-
merchandise to Hamza 200/-
18 Purchased
stationery 100/-
stationery 100/-
19 Loan
given to Saleem 50/-
given to Saleem 50/-
20 Received
cash from Kaleem 100/-
cash from Kaleem 100/-
21 Withdrew
cash for personal use 600/-
cash for personal use 600/-
22 Paid
electricity bill 50/-
electricity bill 50/-
24 Paid
rent of the buildsing 100/-
rent of the buildsing 100/-
29 Saleem
paid his loan 50/-
paid his loan 50/-
31 Cash
sales 100/-
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:
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.
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/-
Cash to Supplier Rs.20000/-
“ 9 Purchased
goods for Cash Rs.20000/-
goods for Cash Rs.20000/-
“ 10 Sold goods for Cash
Rs.30000/-
“
12 Paid Rent of shop Rs.2000/-
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/-
3 Purchased goods for Rs.20000/-
“
4 Sold goods for Rs.30000/- in
Cash.
4 Sold goods for Rs.30000/- in
Cash.
“
5 Sold building for Rs.40000/-
5 Sold building for Rs.40000/-
“
6 Received Cash from Shahid
Rs.10000/-
6 Received Cash from Shahid
Rs.10000/-
“
7 Paid to Supplier Rs.8000/-
7 Paid to Supplier Rs.8000/-
“
8 Cash Purchases Rs.20000/-
8 Cash Purchases Rs.20000/-
“
9 Cash sales Rs 25000/-
9 Cash sales Rs 25000/-
“
12 Paid Rent Rs.2000 Salary
Rs.1000/-
12 Paid Rent Rs.2000 Salary
Rs.1000/-
“
13 Received Commission in cash
Rs.10000/-
13 Received Commission in cash
Rs.10000/-
“
14 An additional cash received
from owner into business
14 An additional cash received
from owner into business
Rs.50000/-
“
15 Sold goods for Cash Rs.25000/-
15 Sold goods for Cash Rs.25000/-
“
16 Purchased goods for Cash
Rs.18000/-
16 Purchased goods for Cash
Rs.18000/-
“
20 Cash Sales Rs.28000/-
20 Cash Sales Rs.28000/-
“
21 Cash Purchases Rs.25000/-
21 Cash Purchases Rs.25000/-
Answer:______________
Q. No.3 Prepare
single column cash book.
single column cash book.
Feb-1 Mr. Ghazi started business with cash Rs.18000/-
“
2 Paid Cash into Bank
Rs.8000/-
2 Paid Cash into Bank
Rs.8000/-
“
3 purchased Furniture for
Rs.5000/-
3 purchased Furniture for
Rs.5000/-
“
4 Purchased goods for
Rs.20000/-
4 Purchased goods for
Rs.20000/-
“
5 Drew cash from bank
Rs.3000/-
5 Drew cash from bank
Rs.3000/-
“
6 Drew cash for his personal
use Rs.8000/-
6 Drew cash for his personal
use Rs.8000/-
“
7 Repair made and cash
received Rs.10000/-
7 Repair made and cash
received Rs.10000/-
“
8 Bought supplies for
Rs.10000 in cash.
8 Bought supplies for
Rs.10000 in cash.
“
9 Cash Purchases Rs.15000/-
9 Cash Purchases Rs.15000/-
“ 10 Cash
sales Rs.20000/-
sales Rs.20000/-
“ 12 Paid
cash into Bank Rs.20000/-
cash into Bank Rs.20000/-
“ 13 Paid
Salary Rs.8000/-
Salary Rs.8000/-
“ 14 Received
cash on account Rs.20000/-
cash on account Rs.20000/-
“ 15 Paid
cash on credit Rs.15000/-
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/-
goods for Rs.50000/-
3. Sod goods for cash RS.60000/
4. Fresh
capital invested Rs.50000/-
capital invested Rs.50000/-
5 Cash sales Rs.25000/-
6 Cash
Purchases Rs.28000/-
Purchases Rs.28000/-
7 Paid
to supplier Rs.15000/-
to supplier Rs.15000/-
8 Received
cash from Ali Rs.20000/-
cash from Ali Rs.20000/-
9 Paid
salary Rs.6000/-
salary Rs.6000/-
10 Received
Rs.10000/- as commission.
Rs.10000/- as commission.
12 Drawings
Rs.3000/-
Rs.3000/-
Answer:_____________.