Sie sind auf Seite 1von 5

----M/s XYZ enter into the following transactions during August 1996: Aug 1 Purchased goods from M/S

ABC at 60 days credit 25,70,000 Aug 2 Cash purchases of goods Aug 4 Sold goods to Kiran Kumar & Sons for 30 days credit 10,75,000 Aug 6 Purchased goods from M/s QRS at 30 days credit 15,25,000 Aug 7 Accepted a bill drawn by M/s ABC for supplies Aug 8 Bills raised on Kiran Kumar & Sons accepted Aug 10 Cash sales Rs. Rs. 1,25,000 Rs. Rs. Rs. 25,70,000 Rs. 10,75,000 Rs. 2,25,000 Rs. Rs. 75,500 Rs. 5,65,500 Rs. 6,25,000 Rs. 2,25,000 Rs. 1,50,000 Rs. 45,000 Rs. 50,500 Rs. 12,74,000 Rs. 8,76,000 Rs. 2,65,000 Rs.1,67,000 Rs. 2,34,000 Rs. Rs. 1,05,000

Aug 12 Sold goods to M/S Ahmed Bros. for 45 days of credit 18,25,000 Aug 15 Purchased stationary items Aug 18 Sold goods to M/s Akbar Khan Aug 19 Purchased goods from Tuhin $ Sons Aug 20 Cash recived from M/s Akbar Khan & sons Aug 21 Cash paid to Tuhin & Sons Aug 23 Goods returned by Ahmed Bros

Aug 25 Goods returned to Tuhin & Sons Aug 26 Sold goods to Kakkar & Sons Aug 27 Purchased goods from Mankad Bros. Aug 28 Cash received from Kakkar & Sons Aug 29 Cash paid to Mankad Bros. Aug 30 Salary paid to staff

Aug 31 Furniture purchased from Ram Kumar & Sons at 15 days credit 1,25,000 Opening cash balance at the beginning of August

Prepare i. ii. iii. iv. v. vi. Cash book Purchase Day Book Sales Day Book Return Outward Book Return Inward Book General Ledger accounts

A & Co. deals in ladies garments. The rough book of the firm shows the following transactions for the month of Jan 2005 Jan 1 Purchased from B &C on credit:

10 cotton salwar suits @500 per suit 10 silk salwar suits @1,500 per suit Less Trade discount @10% Jan 10 Purchased in cash from C&Co.: 2 cotton salwar suits @ Rs. 150 per suit Jan 15 Purchased a calculator for office use for D & co. on credit for Rs. 500 Jan 20 Purchased from Y & Co. on credit: 10 cotton sarees @ Rs. 600 per saree 10 silk sarees @Rs. 2,000 per saree Jan 31 Purchased 10 cotton suit lengths @ Rs. 300 per suit from Z & Co. on credit Prepare purchase book A & Co. deals in ladies garments. Jan 2 Sold to Alpha & Co. on credit: 5 cotton salwar suits @ Rs. 600 per suit 5 silk salwar suits @ Rs. 1800 per suit Less Trade discount @10% Jan 3 Sold old furniture to M & Co. for Rs. 100 on credit

Jan 8 Sold to Beta & Co. on credit: 5 cotton salwar suits @ Rs. 600 per suit 5 silk salwar suits @1,800 per suit Less Trade discount @ 10% Jan 15 Sold 2 silk sarees to M/S Beauty for Rs. 2,500 in cash Jan 31 Sold to Gamma & Co. on credit: 10 cotton sarees @ 800 per saree 10 silk sarees @2,500 per saree Less Trade discount @ 10% Prepare the sales day book Record the following cash transactions entered into by A & Co. in January 2005 in single-column cash book Jan 1 Jan 6 Jan 10 Jan 15 Jan 27 Cash in hand Received from B& Co. Paid rent Sold goods for cash Purchased furniture on cash 500 2,000 1,200 800 1,000 600

Jan 31 Paid salaries

A & Co. commenced business on January 1, 2005 with a cash balance of Rs. 2,000 as capital. He had the following cash transactions for the month of January 2005. Prepare the cash book: Jan 1 Purchased furniture Jan 2 Purchased goods Jan 4 Sold goods Jan 6 Paid to B & co. Allowed discount Jan 15 Received from C&Co. 400 500 20 600 200 300

Allowed discount Jan 20 Purchased calculator Jan 31 Paid salaries Prepare double column cash book Jan.1 Deposited cash with bank Jan. 4 Received cheque from B&Co.

30 200 500

1,500 1,000 330

Jan 5 C & Co. is paid by cheque. He allowed A discount of Rs. 20 Jan 6 Received cheque from M & Co. after allowing a discount of Rs. 50 Jan 10 Goods sold in cash to R & Co. Jan 12 Cash withdrawn for office use Jan 15 Paid for office expenses in cash Jan 25 Paid salaries for January in cash Jan 25 Cheque received from Y& Co.

450 500 500 500 500 400 400

Jan 31 Cheque received from Y & Co. returned Unpaid by bank Prepare three-column cash book

----Given below are the cash and bank transactions of Zupiter Ltd. For the month of April 1996; 1996 April 1 Opening balance-cash Rs 15,200;Bank Rs. 45,750 April 3 Received a cheque from Mars Ltd, a customer, of Rs. 22,850 in full settlement of their dues of Rs. 23,000

April 4 Withdrew cash from bank Rs. 10,000 April 10 Paid salaries by cash Rs. 20,500 April 12 Issued cheque to Neptune Lts, a supplier of Rs. 46,500 in full settlement of his claim of Rs. 47,000 April 15 Cheque received from Mars Lts, dishonoured by bank April 20 Cash received from Pluto Ltd. Rs. 15,500 April 25 Collected a cheque from M/S Ghaziabad Mkt. Rs. 16,700 in settlement of their dues of Rs. 17,000 April 30 Deposited Rs. 5,000 to bank Prepare a triple column cash book