Unit 3: Subsidiary Book

Transcript

4. Cash transactions Cash Book Transactions Credit tranactions 1. Purchase Book 2. Purchase Return Book 3. Sale Book 4. Sales Return Book 5. Bills Receivable Book 6. Bills Payable Book 7. Journal Proper
8. Illustration 1 Enter the following transactions in a simple cash book of Kunal: 2026 Jan 1 5 7 8 10 27 31 Transactions Cash in hand Received from Ramesh Paid rent Sold goods for cash Paid Mohan Purchased furniture for cash Paid salaries ₹ 11,200 300 30 300 700 200 100
9. Illustration 2 Enter the following transactions in a single column cash book of Pradeep for April, 2026. 2026 April 1 5 10 13 14 17 21 25 26 29 30 Transactions Commenced business with cash Bought goods for cash Goods sold for cash Paid into bank Goods sold to Sangeetha for cash Goods purchased from Preethi on credit Purchased stationery by cash Paid Murugan by cash Commission paid by cash Drew from bank for office use Rent paid by cheque ₹ 27,000 6,000 11,000 5,000 9,000 13,000 200 14,000 700 4,000 3,000
10. 3. Prepare a Single-Column Cash Book in the books of Mr. Arjun for May 2026. Date May 1 May 2 May 4 May 5 May 7 Particulars Cash in Hand Purchased goods for cash Sold goods on credit to Ravi Sold goods for cash Paid carriage in cash ₹ 50,000 12,000 10,000 18,000 1,500 May 10 Received cash from Ravi in full settlement of his account of ₹10,000 9,500 May 12 May 14 May 16 May 20 May 22 May 24 May 26 May 28 May 30 Paid rent in cash Purchased furniture for cash Purchased goods from Suresh on credit Paid Suresh ₹7,700 in full settlement of his account of ₹8,000 Withdrew cash for personal use Received Interest in cash Paid wages in cash Purchased goods for cash Sold goods for cash on credit 3,000 5,000 8,000 7,700 2,000 2,500 4,000 6,000 9,000
13. Illustration 4: Prepare a two-column cash book in the books of Mr. Durairaj ₹ 2026 March 1 Cash in hand 12,000 Cash at bank 15,000 2 Cash paid into bank 11,000 3 Goods sold ₹18,500. Half of it is received in cash and half of it is received by cheque which is immediately deposited in the bank 4 Sold on credit to Jayaraj for 7,000 8 Jayaraj’s sent a cheque in full settlement 6,900 14 Bought goods from Iqbal and issued a cheque to him immediately 8,500 15 Bought goods from Murali on credit 4,000 19 Received a cheque from Kannappan in full settlement of his account of ₹2,000 1,975 20 Drew cash ₹3,000 and by cheque ₹5,000 for personal use 25 Paid Vinod by cheque in full settlement of his account of ₹2,000 1,850
14. Illustration 5: Record the following transactions in three-column cash book of Gunasekaran 2017 Jan 1 1 2 5 6 7 10 12 14 27 Transactions Cash in hand Cash at bank Goods sold on credit to Rohini Cheque received from Rohini in full settlement and deposited into bank Cash deposited into bank through cash deposit machine Goods sold to Sridhar for ₹12,000. He made the payment of ₹11,800 by debit card in full settlement by availing a cash discount of ₹200 Money withdrawn from bank for office use Purchased goods from Raja for ₹10,000 and paid through credit card in full settlement by availing a cash discount of ₹200 Nathiya who owned money made the payment through NEFT Cheque of Rohini dishonoured ₹ 50,000 90,000 15,000 14,500 18,000 2,000 9,800 18,000
15. Illustration 6: From the following transactions of Mr. Karthik, prepare a Two-Column Cash Book for the month of February 2026 Date Particulars Amount (₹) Feb. 1 Cash in hand 40,000 Feb. 1 Cash at bank 75,000 Feb. 3 Sold goods to Ramesh on credit 20,000 Received a cheque from Ramesh in full settlement of his account and deposited it Feb. 5 19,500 into the bank Feb. 7 Deposited cash into bank 12,000 Sold goods to Meena for ₹15,000. She paid ₹14,700 through debit card in full Feb. 9 14,700 settlement Feb. 11 Withdrew cash from bank for office use 5,000 Purchased goods from Suresh for ₹18,000 and paid by cheque in full settlement, Feb. 13 17,700 receiving a discount of ₹300 Feb. 15 Received ₹10,000 from Anand through NEFT against the amount due from him 10,000 Feb. 17 Paid office rent in cash 3,500 Feb. 19 Purchased office equipment and paid by cheque 8,000 Feb. 21 Sold goods for cash 11,000 Feb. 23 Paid salaries through bank 6,000 Feb. 25 Withdrew cash from bank for personal use 4,000 Feb. 27 Cheque received from Ramesh was dishonoured by the bank 19,500
17. Differences between cash discount and trade discount
18. Illustration 7: From the following transactions of Mr. Arun, prepare a Three-Column Cash Book (Cash, Bank and Discount) for April 2026. Date Apr. 1 Apr. 1 Apr. 3 Apr. 5 Apr. 8 Apr. 10 Apr. 12 Apr. 14 Apr. 16 Apr. 18 Apr. 20 Apr. 22 Apr. 24 Apr. 26 Particulars Cash in hand Cash at bank Sold goods for cash Sold goods on credit to Ravi Received a cheque from Ravi for ₹5,800 in full settlement of his account and deposited it immediately into the bank Sold goods on credit to Veena Received ₹7,800 in cash from Veena in full settlement of her account Purchased goods on credit from Suresh Paid Suresh ₹3,900 by cheque in full settlement of his account Purchased goods from Kumar for ₹5,000 and paid ₹4,800 in cash in full settlement Paid office rent in cash Deposited cash into bank Sold goods for cash Paid electricity charges by cheque Amount (₹) 10,000 20,000 5,000 6,000 5,800 8,000 7,800 4,000 3,900 4,800 2,000 3,000 2,500 1,500
19. Illustration 8: From the following transactions of Mr. Karthik, prepare a Three-Column Cash Book (Cash, Bank and Discount) for March 2026. Date Mar. 1 Mar. 1 Mar. 2 Mar. 3 Mar. 5 Mar. 7 Mar. 9 Mar. 11 Mar. 12 Mar. 14 Mar. 16 Mar. 18 Mar. 20 Mar. 22 Mar. 24 Mar. 26 Mar. 28 Mar. 30 Particulars Cash in hand Cash at bank Sold goods for cash Sold goods on credit to Arun Received cash from Arun in full settlement of his account of ₹12,000 Purchased goods for cash Purchased goods on credit from Balu Paid Balu ₹9,800 in full settlement of his account Deposited cash into bank Received a cheque from Charan for ₹7,900 in full settlement of his account of ₹8,000 and deposited it immediately into the bank Paid office rent by cheque Withdrew cash from bank for office use Received commission in cash Paid wages in cash Sold goods for cash Paid Dinesh ₹5,850 by cheque in full settlement of his account of ₹6,000 Received a cheque from Esha for ₹4,900 in full settlement of her account of ₹5,000 and deposited it immediately into the bank Withdrew cash for personal use Amount (₹) 20,000 50,000 8,000 12,000 11,700 5,000 10,000 9,800 6,000 7,900 3,000 2,000 1,500 2,500 4,500 5,850 4,900 1,000
22. Simple petty cash book - Format Amount Received C.B.F.N Date Particulars V.N. Amount Paid L.F
23. Analytical petty cash book- Format
26. Prepare a analytical petty cash book from the following information on the imprest system 2026 Jan Received for petty cash 1 Paid rickshaw charges 2 Paid cartage 3 Paid for postage Paid wages to casual labourer 4 Paid for stationery Paid for auto charges 5 Paid for repairs Paid for bus fare Paid for cartage ₹ 500 5 12 15 66 134 18 65 11 24
27. Enter the following transactions in a columnar Petty Cash Book of Ram & Co. The cashier started with an imprest of ₹5000 on 1st March 2022 and was reimbursed the total amount expected at the end of the month. March 2 3 5 7 10 12 15 17 19 20 23 27 29 30 Typing papers & 100, Telegrams ₹105 Postage ₹60, Conveyance ₹170 Travelling ₹108, Postage ₹140 Postage ₹100 Typing Papers ₹70 Telephone Charges ₹100 Office Cleaning ₹ 80 Telegrams ₹90 Miscellaneous Expenses ₹150 Stationery ₹160 Conveyance ₹150 Postage ₹160 Ink and Typing Paper ₹100 Telegrams ₹100