CASH BOOK NUMERICAL QUESTIONS

Q1) Enter the following transactions in a Single Column Cash Book and post the same in
the relevant ledger accounts.
1998 Rs.
July 1 Cash on hand 2,000
July 2 Goods purchased for cash 700
July 3 Paid Carriage Inwards 70
July 4 Cash Sales 600
July 5 Paid Salaries 1,100
July 6 Cash received from Shankar 1,100
July 10 Sale of old machinery 800
July 12 Cash Sales 700
July 14 Goods purchased from Kamal & Co. on credit 600
July 16 Goods sold to Sathyan on credit 500
July 18 Stationery purchased 400
July 19 Lent to Vignesh 120
July 20 Received from Dinesh 150
July 22 Withdrawn from business for private use 140
July 23 Cash Sales 150
July 24 Paid for repairs 60
July 25 Paid Rent 150
July 31 Vignesh repaid his loan 120

Q2) Enter the following transactions in a two column Cash Book and prepare discount
account in the ledger
1998 Rs.
July 1 Cash on Hand 1,200
July 2 Received from X 3,900
Allowed him discount 100
July 5 Purchased goods for cash 4,100
July 7 Paid to M 850
Discount allowed by him 50
July 9 Cash Sales 4,900

July 11 Withdrew from bank 5,500

July 15 Credit purchase from Y 3,000
July 21 Paid to Y in full settlement 2,800
July 22 Received from K 1,250
Allowed him discount 50
July 23 Drew Cheque for office use 200
July 25 Paid office rent 800
July 28 Received interest on investments 3,000
July 31 Paid into bank 3,150
Q3) From the following transactions given below you are require to prepare three
columnar Cash Book.
1998 Rs.
July 1 Cash on hand 600
Cash at bank 9,670
July 2 Received cash from Arul 1,900
Allowed him discount 100
July 4 Paid Azar by cheque 800
Discount received 30
July 6 Purchased Goods and paid by cheque 2,100
July 8 Deposited with bank 2,100
July 10 Sold goods to Anil on credit 1,100
July 12 Sold goods & received payment by cheque 900
July 15 Received a cheque from Anil in full settlement
of his account
1,050
July 17 Withdrawn from bank for office use 900
July 19 Purchased goods from K& Co. 3,000
July 19 Paid K & Co. by cheque 2,900
Discount received 100
July 20 Paid telephone charges 100
July 23 Paid.Ahmad by cheque 684
Discount received 16
July 24 Cash Sales 1,900
July 26 Received cheque from Antony and sent to the bank 480 & Discount allowed 20
July 27 Purchased a new machinery for office use by cheque 4,000
July 28 Bank intimated that Antonys cheque has been dishonored
31 Deposited with bank 600
July 31 Bank charges as shown in the pass book 26