Page 180 - Office Practice and Accounting -9

January 18 Cash Rs. 12,500 paid to Sanjay in full settlement
January 20 Rent paid Rs. 5,000
Ans: Cash Rs. 30,100, Bank Rs. 10,000 (Cr.)
18. Prepare triple column cach book with Rs. 450 in hand and Rs. 6,500 in
bank.
2nd October 2015 Received cheque from Ali Rs. 620 (in full settlement of a
debt Rs. 650)

3rd October2015 Cash sales Rs. 250
10th October2015 Sales of machinery payment received in cheque Rs. 2,500
15th October2015 Deposited into bank the cheque of Rs. 620 & Rs. 2,500
Ans: Cash Rs. 700 (Cr.), Bank Rs. 9,620
19. Enter the following transactions in a triple column cash book.

1st -3-2070 Balance of cash in hand Rs. 4,000 and at bank Rs. 10,000
2nd -3-2070 Received cash from Alok Rs. 1,000 and allowed him a
discount of Rs. 30
3rd -3-2070 Paid into bank Rs. 2,000
8th -3-2070 Drew Rs. 900 for office use and Rs. 100 for personal use
9th -3-2070 Made cash purchases of Rs. 1,500 after receiving a discount
of Rs. 200
Ans: Cash Rs. 2,400, Bank Rs. 11,000
20. Enter the following transactions into cash book with bank and discount
columns.
1 Baishak Bank balance b/d Rs. 40,000

4 Baishak Drawn for office use Rs. 5,000
6 Baishak Sharma paid Rs. 4,500 in settlement of his debts of Rs. 5,000
10 Baishak Purchased goods for Rs. 10,000

10 Baishak Deposited into bank Rs. 3,000
15 Baishak Sold goods for cash Rs. 6,000
Hint: Assume all transactions are made from bank
Ans: Bank Rs. 38,500
21. Following cash transactions for the month of Paush 2072 are given to
you:
Paush 1, Balance of cash in hand Rs. 13,200
Paush 5, Paid Rs. 7,200 for purchase of goods after deduction of Rs. 50 as
discount

176 Office Practice and Accounting 9