Trial Balance, Cash Book & Subsidiary Book 

  1. Prepare a Petty Cash Book on the Imprest System from the following:
    2021 Rs.
    April 1 Received Rs. 40,000 for petty cash
    “ 2 Paid auto fare 1,000
    “ 3 Paid cartage 5,000
    “ 4 Paid for Courier 1,000
    “ 5 Paid wages 1,200
    “ 5 Paid for stationery 800
    “ 6 Paid for the repairs to machinery 3,000
    “ 6 Bus fare 200
    “ 7 Cartage 800
    “ 7 Courier 1,400
    “ 8 Cartage 6,000
    “ 9 Stationery 4,000
    “ 10 Sundry expenses 10,000
  2. Prepare a Triple Column Cash Book from the following transactions and bring down the balance for the start of next month:
    2020 Rs.
    Sep. 1 Cash in hand 6,000
    1 Cash at bank 24,000
    2 Paid into bank 2,000
    5 Bought furniture and issued cheque 3,000
    8 Purchased goods for cash 1,000
    12 Received cash from Mohan 1,960
    Discount allowed to him 40
    14 Cash sales 10,000
    16 Paid to Amar by cheque 2,900
    Discount received 100
    19 Paid into Bank 1,000
    23 Withdrawn from Bank for Private expenses 1,200
    24 Received cheque from Parul 2,860
    Allowed him discount 40
    26 Deposited Parul’s cheque into Bank
    28 Withdrew cash from Bank for Office use 4,000
    30 Paid rent by cheque 1,600
  3. Prepare a Triple Column Cash Book for the month of April 2022 from the following transactions and bring down the balance for the start of next month:
    Date Rs.
    1 Cash in hand 9,000
    1 Cash at bank 36,000
    2 Paid into bank 3,000
    5 Bought furniture and issued cheque 4,500
    8 Purchased goods for cash 1500
    12 Received cash from Ms. Kamini and deposited the same into Bank 2,940
    Discount allowed to her 60
    14 Cash sales 15,000
    16 Paid to Ms. Shikha by cheque 4,350
    Discount received 150
    19 Paid into Bank 1500
    20 Sales through Credit Card 4,000
    23 Withdrawn from Bank for Private expenses 1,800
    24 Received cheque from Ms. Reema 4,290
    Allowed her discount 60
    26 Deposited Ms. Reema’s cheque into Bank
    28 Withdrew cash from Bank for Office use 6,000
    30 Paid rent by cheque 2,400
    30 Bank  Charged  1%  commission  on  sale  through debit/credit card
  4. From the following transactions, prepare the Purchases Returns Book of Sulpher & Co. and post them to ledger :
    Date Debit Note No. Particulars
    04.06.2022 101 Returned  to  Samuel  Mills,  Surat  –  5  Calculator  @ Rs. 100.
    09.06.2022 James Mills, Kota – accepted the return of calculator
    (which were purchased for cash) – 5 Kota Calculator@ Rs.40.
    16.06.2022 102 Returned to David Mills, Bangalore – 5 Calculator @ Rs. 260.
    30.06.2022 Returned one printer (being defective) @ Rs. 3,500 to Lucas & co.