অধ্য়ায় ৫
জাবেদাৰ উপবিভাজন
Sub-Division of Journal
1. What do you mean by books of original entry? Explain the purpose and advantages of sub-division of the books of original entry?
হিচাপৰ প্ৰাথমিক বহী বুলিলে কি বুজা? বহীৰ বিভাজনৰ কাৰণ আৰু কি সুবিধা বৰ্ণনা কৰা।
২.What are the necessities of sub-division oj journal?
প্ৰাথমিক বহী বিভাজনৰ কৰাৰ প্ৰয়োজনীয়তাসমূহ কি?
3. What is Purchase Book? Explain the writing and the posting procedure Book?
ক্ৰয় বহী কি?ক্ৰয় বহী লিখা আৰু খতিয়নভুক্তিকৰণ প্ৰক্ৰিয়া ব্যাখ্যা
কৰা।
4. What is an Invoice? Differentiate between Inward Invoice and Outward Invoice.
বিজক কি? আগত আৰু বহিঃগামী বিজকৰ পাৰ্থক্য দেখুওৱা।
5. What do you mean by trade discount? How is it calculated? Explain fully how treated in the of account.
ব্যৱসায়িক বাট্ৰা বুলিলে কি বুজা?ইয়াক কেনেকৈ গণনা কৰকা হয় ? হিচাপৰবহীত ইয়াক কিদৰে ব্যৱহাৰ ব্যাখ্য় কৰা।
6.Discuss the objects and advantages of allowing discount.
ব্যৱসায়িক বাট্ৰা দিয়াব উদ্দেশ্যসমূহ আলোচনা কৰা।
7. What are the utilities of Purchases Book ?
ক্ৰয় বহীৰ উপযোগিতাসমূহ কি কি ?
8. State the differences between Purchases Book and Purchases Account.
ক্ৰয় বহী কিয় ৰখা হয়? ইয়াৰ কিবা ব্যৱহাৰ আছেনে?
9.Why is Sales book kept? Is there any use of it?
বিক্ৰয় বহী কিয় ৰখা হয়? ইয়াৰ কিবা প্ৰয়োজন আছেনে?
10, State the utilities of Sale Book?
বিক্ৰয় বহীৰ উপযোগিতাসনমূহ উল্লেখ কৰা।
11. Differentiate between Sale Book and Sale Account.
বিক্ৰয় বহী আৰু বিক্ৰয় বিচাপৰ মাজৰ পাৰ্থক্যসমূহ দেখুওৱা।
12. What are Purchases Day Book and Sales Day Book? Distinguish between Purchases Day Book and Sale Day Book?
ক্ৰয় বহী আৰু বিক্ৰয় বহী কি?ক্ৰয় বহী আৰু বিক্ৰয় বহীৰ প্ৰভেদ কি?
13. What transaction are recorded in the Sale Journal?
বিক্ৰয় জাবেদতা কি কি লেনদেন লিপিবদ্ধ কৰা হয়?
14. What are the source decuments for recording entries in the Sales Journal?
বিক্ৰয় জাবেদতা প্ৰৱষ্টিলিখাৰ উৎস দলিল কি কি?
15. How and when posting is done from the Sale Journal to the ledger?
কেনেকৈ আৰু কেতিয়া বিক্ৰয় জাবেদাৰ পৰা খতিয়নলৈ লেনদেন স্থানান্তৰিত কৰা হয়?
16. Why are goods returned? Explain the reasons in detail?
বস্তু কিয় ফৰিৎ দিয়া হয়? ইয়াৰ কাৰমসনমূহ বিতংভাৱে ব্যাখ্য়া কৰা।
17. What are Debit Note and Credit Note? Explain them fully.
দেনালিপি আৰু পাওনালিপি কি? দিয়োবিদকে বিশদভাৱে ব্যাখ্য়া কৰা।
18. Jot down the points of difference between Debit Note and Credit Note
দেনালিপি আৰু পাওনালিপি মাজৰ পাৰ্থক্য়সমূহ দেখুওৱা।
19. What are Return Books? Explain the procedure of recording and ফিৰৎ বহীসমূহ লিখা আৰু খতিয়নভুক্তিকৰণ পদ্ধতিৰ বিষয়ে ব্যাখ্যা কৰা।
20. What are the advantages of sub-division of Journal? Name the different kinds of journal?
জাবেদখান উপবিভাজনৰ কৰাৰ পৰা কি কি সুবিধা কপোৱা যায়? বিভিন্ন ধৰনৰ জাবেদা সমূহৰ নাম লিখা।
21. What are Bills Receivable Book and Bills Payble Book? Give specimen these books?
প্ৰাপয লিখা বহী আৰু প্ৰদেয় বিল বহী কি?প্ৰতিখন বহীৰে একোটা নমুনা দিয়া।
22. What is a Cash Book? State its advantages.
ৰোকৰ বহী কীক বোলে? ইয়াৰ সুবিধাসমূহ উল্লেখ কৰা।
23. State the necessity and importance of a Cash Book to a business.
24. What is a Cash Book? Is Cash Book a journal or a ledger?
ৰোকৰ বহী কাক বোলে? ৰোকৰ বহী হিচাপৰ বহী নে খতিয়ন?
25. Discuss the different types of Cash Book the are usually employed by businessmen.
ব্যৱসায়ীসকলে ব্যৱহাৰ কৰা বিভিন্ন প্ৰকাৰৰ ৰোকৰ বহীসমূহৰ বিষয়ে আলোচনা কৰা।
26. What is a cash book? Name the different types of Cash book a ledger or journal?
নগদ বহী মানে কি বুজা?বিভিন্ন প্ৰকাৰৰ নগদবহীৰ নাম লিখা। নগদ বহী খতিয়ন নে জাবেদা?
28. What is a Cash Book with bank column only? When is the this type of Cash Book?
বেংক স্তম্ভযুক্ত ৰোকৰ বহী কি? এনে ৰোকৰ বহী কেতিয়া ৰখা হয়?
29. What do you mean by discount? State its types.
বাট্ৰা বুলিলে কি বুজা? ইয়াৰ প্ৰকাৰৰ কি কি উলস্লেখ কৰা?
30. Distinguish between trade Discount? Sale its types.
ব্যৱসায়িক বাট্ৰা আৰু নগদ বাট্ৰাৰ প্ৰভেদ কি?
31. How are the Discount columns of a Cash Discount.
ৰোকৰ বহীৰবাট্ৰা স্তম্ভৰ উদ্ধৃত্ত কেনেকৈ নিৰ্দ্ধাৰণ কৰা হয় আৰু তাক খতিয়ন হিচৈাপত কেনেকৈ প্ৰৱষ্টি কৰা হয়?
প্ৰকৃততে জাবেদা কি ? জাবেদাত লিপিবদ্ধ কৰিব লগীয়া প্ৰৱষ্টিবোৰ উল্লেখ কৰা।
43. What is Journal Proper? What are its uses?
প্ৰকৃত জাবেদা কি ?ইয়াৰ ব্য়ৱহাৰ কি?
44. Write short notes on
চমুটোকা লিখা
(a)Opening entry আৰম্ভণী প্ৰৱষ্টি
(b) Closing entry হিচাপ সামৰা প্ৰৱষ্টি
(c) Transfer entry স্থানন্তাৰ প্ৰৱষ্টি
(d) A djusting entry সংযোজন প্ৰৱষ্টি
(e) Rectifying entry ভুলশুদ্ধৰণি প্ৰৱষ্টি
(f) Residuary entry অৱশিষ্ট লেনদেনৰ প্ৰৱষ্টি
45Differentiate between Special Journal And journal
বিশেষ জাবেদা আৰু সাধাৰণ জাবেদাৰ মাজৰ পাৰ্থক্যসমূহ দেখুওঁৱা
45. State and explain the various types of transactions that are passed through journal proper.
প্ৰকৃত জাবেদাত প্ৰৱিষ্ট কৰা বিভিন্ন ধৰণৰ লেনদেনসমূহউল্লেখ কৰা আৰু ব্য়াখ্য়া কৰা।
46. State and explain the various types of transactions that are passed through Journal Proper.
প্ৰকৃত জাবেদাত প্ৰৱষ্টি কৰা বিভিন্ন ধৰণৰ লেনদেনসমূহ উল্লেখ কৰা ব্যাখ্যা কৰা।
47. What are the functions of Journal Proper in modern Book-keeping?
Practical Problems
48. From the follwing transactions prepare the Purchases Book of Madhu Electricals for March 2010 and prepare ledger accounts connected with this book.
March 4: Purchased on credit from Bose & Co.:
75 Electric Iron @ Rs. 60.
15 Toaster @ Rs. 95.
March. 6: Purchased from Poddar Electricals for cash:
30 Table Lamps @ Rs. 25.
March 11: Purchased from Assam Eloectricals on credit:
25 Electric stoves @ 30.
15 Heaters @ Rs. 95.
Jan 15: Purchased 50 shirts on credit from Jadu at Rs. 80 each.
Jan 20: Purchased for cash from Madhu 10 shirts at Rs. 75 each.
Jan 25: Purchased on credit from Raghav 100 shirts @ 75 each, less trade discount 10%
Answer: Click here for Solution
49. Radheshyam Todi & Co. carry on business as wholesale cloch dealers. From the following write up their Purchases Book for Nov 2010:
2010
Nov. 4: Purchased on credit from Ramesh Cloch Mil
150 Pieces shorting @ Rs. 70
75 Pieces Panting @ Rs. 120
Less Discount @ 10%
Nov. 11: Purchased from Assam Textiles Ltd for cash:
100 Pieces long cloth @ Rs. 40
50 Pieces silk saree @ Rs. 110
Nov. 20: Purchased on credit from Baishya Silk Mills:
20 Sets Pat mekhla & chaddar @ Rs. 225
100 Pieces chaddar @ Rs. 20
Less Discount @ 10 %
Nov. 28: Purchased on credit one Almirah for office use from Furniture House at Rs . 550
Less Discount @ 15 %
Write up the ledger accounts also.
Answer: Click here for Solution
50 From the following transactions, prepare the Purchases Book of Shri Bharat Ram who deals in Saree Falls and Blouse pieces for the month of January 2008
Date Invoice No. Particulars
2010
Jan. 501 Bought from Krishna on account
48 Pieces of Cotton Saree Falls @ Rs.
5-00 per piece.
Jan. 8 803 Murli sold goods to Bharat Ram on
Credit 60 Tery Rubia piece @ Rs. 20 per
piece.
Jan. 16 900 50 Cotton falls @ Rs. 4.50 per piece were
purchased from Mohan for Cash
Jan. 21 600 Shyam supplied to Bharat Ram 48
Polyester Falls @ Rs. 10 per piece.
Jan. 31 400 One typewriter was purchased from Madhusudan & Co. on credit for Rs. 5,000.
Answer: Click here for Solution
51. From the following particulars prepare a Purchase Book of M/s Nath Brothers:
2005
Jan. 5: Purchased from Ram on account
30 shirts of Rs. 100 each
20 Trousers Rs. 200 each
Less Trade Discount 10 %
Jan. 10: Purchased from Hari on credit
One Typewriter for office use Rs. 4,000
Jan. 15: Purchased 50 shirts on credit from Jadu at Rs. 80 each
Jan. 20: Purchased for cash from Madhu 10 shirts at Rs. 75 each.
Jan. 25: Purchased on credit from Raghav 100 shirts @ 75 each, less trade discount 10 %
Answer: Click here for Solution
52. From the following particulars prepare Sales Book of M/s Ramesh Furniture House, dealers in furniture.
2010
January 3: Sold on Credit to Bimal stores
5 Almirahs @ Rs. 650
5 Stools @ Rs. 50
Less 5 % Trade Discount.
January 9: Sold to Bora Furniture House:
100 Chairs @ Rs. 75
40 Tables @ Rs. 60
Less Trade Discount @ 5 %
January 17: Sold on Credit to Amal & Co.
20 Tables @ Rs. 65
30 Chairs @ Rs. 75
Less 5 % Trade Discount
January 21: Sold on Credit two old typewriters to Madan & Co. @ Rs. 800.
January 28: Sold to Somen Bhuyan in Cash:
1 Sofa set @ Rs. 750.
1 Dining set @ Rs. 900.
Answer: Click here for Solution
53. Enter the transactions of Quality Electric Stores in the proper books.
2010
October 1: Sold on credit to Sharma & Co.:
10 Electric stoves @ Rs . 30
15 Electric Iron @ Rs. 65
October. 6: Purchased on Credit from Madan Electricals.:
20 Electric Kettles @ Rs . 50
October. 12: Sold to Gopal & Co. on Credit:
10 Heaters @ Rs . 65
5 Water Heaters @ Rs . 55
October. 18: Return to Madan Electricals:
5 Heaters being defective
October. 21: Purchased from Kalita & Co.:
10 Toasters @ Rs. 30
15 Electric Iron @ Rs. 50
54. Make out the Returns Books from the following and post them into ledger accounts.
2010
Nov. 6: Returned goods to Bhaben Rs. 50.
Nov. 11: Received goods returned by Naren Rs. 100.
Nov 15: Prabir returned us goods worth Rs. 60.
Nov. 20: Arup received goods returned by us Rs. 50.
Nov 24: Returned goods as damaged to Ram
Answer: Click here for Solution
55. Write out the Subsidiary Books from the following and show the ledger accounts.
January. 3: Purchased goods from Mani Ram Bora, Nonoi Rs. 600.
January. 7: Sold goods to Pradeep Sahu, Nazira Rs. 650.
January. 9: Returned goods to Mani Ram Bora Rs. 30.
January. 14: Purchased goods from Rabi Ram Barmudai, Chotia Rs. 800.
January. 16: Received goods returned by Pradeep Sahu Rs. 50.
January. 20: Sold goods to Hari Prasad Verma, Digboi Rs. 900.
January. 24: Rabi Ram Bormudai received goods return by us. Rs. 60.
January. 27: Purchased goods from Jugal Nath Dergaon Rs. 300.
January. 28: Received goods returned by Hari Prasad Verma Rs. 40.
Answer: Click here for Solution
SINGLE-COLUMN CASH BOOK
56. Compile a Simple Cash Book from the following transactions of Shri Bipul Bora of Nagaon.
2010
Jan. 1 Sri Bipul Bora commenced business with cash Rs. 8,500.
Jan. 2: He bought goods for cash Rs. 4,500.
Jan. 4: Sold goods for cash Rs. 500.
Jan 7: Opened a Bank Account with Canara Bank, Nagaon and deposited Rs. 3.500.
Jan. 9: Received from Munindra Bora Rs. 400 on account.
Jan. 13: Paid cash to Montu Saikia Rs. 300.
Jan. 16: Sold goods for cash Rs. 1,200.
Jan. 18: Paid for Office furniture purchased Rs. 1,500.
Jan. 21: Received from Joshbir Singh Rs. 1,700.
Jan. 25: Paid for advertisement Rs. 300.
Jan. 30: Paid salary Rs. 900.
Jan. 31: Paid Rent Rs. 350.
Answer: Click here for Solution
57. Rana Kanta Bora keeps his Cash Book with Bank Column only and conducts his transactions through Bank. Prepare his Cash Book in its proper form from the following particulars. Show the balance.
2010
Dec. 1: Balance at Bank Rs. 15,490.
Dec. 2: Goods sold Rs. 6,400.
Dec. 4: Purchases of goods Rs. 2,500.
Dec. 5: Paid to Padmeswar on account Rs. 1,750.
Dec. 7: Received from Sankar Rs. 500.
Dec. 9: Paid Rent Rs. 450.
Dec. 12: Paid wages Rs. 300.
Dec. 14: Received dividend on Shares Rs. 850.
Dec. 16: Bought goods by cheque Rs. 3,500.
Dec. 18: Paid to Kamal Jain on account Rs. 2,100.
Dec. 19: Withdrew for private use Rs. 500.
Dec. 23: Purchased office furniture Rs. 2,250.
Dec. 25: Paid for advertisement Rs. 350.
Dec. 28: Paid Electricity charges Rs. 50.
Dec. 30: Paid salaries Rs. 1,500.
Dec. 31: Cash sales Rs. 1,000.
Answer: Click here for Solution
58. Shri Dilip Hazarika keeps his Cash Book with single column in it and halances it every week. You are required to enter the following transactions in his Cash Book and show the balance.
2010
July. 6: Cash balance Rs. 250
July. 6: Paid Electric charges Rs. 20
July. 7: Received cash from Jameer Ali Rs. 300
July. 8: Cash sales Rs. 150
July. 8: Paid for sundry charges Rs. 35
July. 10: Paid for cash purchases to Muazzam Ali Rs. 175
July. 11: Received from Khira Bora for goods sold Rs. 225
July. 11: Paid for stationery Rs. 12
Answer: Click here for Solution
59. Prepare a Single column Cash Book from the following transactions, balance the Cash book and post the entries into their respective ledger accounts.
2010
Dec. 1: Cash in hand Rs. 250
Dec. 2: Brought into business further capital Rs. 4,000
Dec. 4: Purchased goods in cash Rs. 650
Dec. 5: Paid rent to landlord for the month of November Rs. 350
Dec. 7: Sold goods to Sunil Gayon in cash Rs. 400
Dec. 7: Remitted to Lakshi Bora on account Rs. 550
Dec. 8: Paid carriage on bringing the purchased goods Rs. 75
Dec. 9: Paid for trade Expenses Rs. 50
Dec. 11: Purchased furniture in cash Rs. 650
12 Purchased goods in cash Rs. 1,500
15 Received for cash sales Rs. 450
Answer: Click here for Solution
DOUBLE COLUMN CASH BOOK
60. Enter the following transactions in a two - column Cash Book and post them wit the ledger.
2010
April 1: Commenced business with cash Rs. 5,000
April. 3: Bought goods for cash Rs. 2,800
April. 4: Received cash from Lalit Nath Rs. 200
April. 6: Paid cash to Nibaran Bora Rs. 290
Discount allowed by him Rs. 10
April. 8: Paid wages Rs. 300
April. 13: Received from Prabir Das cash Rs. 95
Allowed him discount Rs. 5
April. 17: Paid into Bank Rs. 1,000
April.18: Cash sales Rs. 250
April. 20: Purchased stationery for eash Rs. 25
April. 24: Paid Shraban Agarwala cash Rs. 390
Discount allowed Rs. 10
April. 27: Received from Pawan BiswasRs. 190
Allowed him doscount Rs. 10
April. 30: Paid salaries Rs. 200
Answer: Click here for Solution
61. Prepare a Double Column Cash Book from the following particulars . The Cash Book should include in it the Cash and Discount columns only
2010
Jan. 1:Started business with cash Rs. 8,000
Jan. 2: Purchased office furniture Rs. 600
Jan. 3: Purchased goods for cash Rs. 2,000
Jan. 4: Paid into Bank Rs. 2,000
Jan. 6: Received on account from Dilip Das Rs. 600
and allowed him Discount Rs. 40
Jan. 8: Sold goods to Madhab Hazarika in cash Rs. 1,200
Jan. 10: Paid sundry expenses Rs. 40
Jan. 12: Paid for Carriage Rs. 20
Jan. 13: Paid to Dilip Das Rs. 330 in full settlement of Rs. 350
Jan. 13: Received from Pradip Borthakur Rs. 670 in full settlement of his amount of Rs. 700
Jan 15: Purchased goods in cash Rs. 720
Answer: Click here for Solution
62. From the following particulars write up a Cash Book with separate columns for cash and bank transactions and balance it as on 31st Dec. 2010.
2010
Dec. 1: Balance of Cash in hand Rs. 330 and at Bank Rs. 4,500.
Dec. 2:Received from Deban Bora Rs . 700 by cheque on account.
Dec. 5: Jugal Saikia paid Rs. 300 for sale of goods in cash.
Dec. 9: Pradip Kalita was paid Rs. 1,200 for machinery purchased by cheque.
Dec. 12: Withdrew from Bank Rs. 1,000.
Dec. 18: Goods purchased for Rs. 300 in cash and Rs. 400 by cheque.
Dec. 26: Deposited into bank Rs. 500.
Dec. 28: Withdrew cash for household expenses Rs. 100.
Dec. 31: Paid salaries to staff Rs. 1,250 by cheque.
Cash sales Rs . 350 .
Paid office rent Rs . 200 in cash
Answer: Click here for Solution
63. Compile a Double column Cash Book from the following transactions. Balance the Cash Book as on 30th November, 2007 and post the transations into their respective Ledger Accounts.
Nov. 1: Cash in hand Rs. 415.
Cash at Bank Rs. 2,530.
Nov. 2: Paid wages by cheque Rs. 750.
Nov. 4 Goods purchased by cash Rs. 250.
Nov. 6: Received cheque from Saikia Stores Rs. 330.
Nov. 8: Paid to Muktar Hussain by cheque Rs. 300.
Nov. 11: Cash sales Rs. 330.
Nov. 13: Interest allowed by Bank Rs. 50.
Nov. 15: Cash received as Capital Rs. 2,000.
Nov. 16: Paid into Bank Rs. 2,200.
Nov. 20: Purchased furniture by cheque Rs. 850.
Nov. 23: Received cheque from Todi & Co. Rs. 500.
Nov. 25: Drew from Bank Rs. 1,000.
Nov. 29: Paid for stationery Rs. 50.
Nov. 30: Paid for rent Rs. 350.
Nov. 30: Paid salary for the month of Nov. 2007 Rs. 550.
Answer: Click here for Solution
TRIPLE COLUMN CASH BOOK
64. Enter the following transactions in a Triple Column Cash Book.
2010
Jan. 1: Balance of Cash Rs. 2,000.
Jan. 1: Balance of Bank Rs. 50,000.
Jan. 3: Cash Sales Rs. 4,000.
Jan. 4: Paid Sri Borbora by cheque Rs. 15,000.
Jan. 5: Deposited into Bank Rs. 3,200.
Jan. 6: Purchased goosts for Rs 20,000 and paid by cheque less 5 % discount.
Received Rs 7,900 from Sri Hari Sarma in full settlement of his amount of Rs. 8,000.
Withdrew R 4,000 from Bank and paid there from salaries Rs . 3,000 and rent Rs . 500
Bought furniture for Rs 300
Answer: Click here for Solution
65. Enter the following transactions in a Triple Column Cash Book
2010
Jan. 1: Balance of Cash
Balance at Bank
Jan. 2: Sold goods for cash
Jan. 4: Paid to Sri Talukdar by cheque
Jan. 4: Deposited into Bank
Jan. 5: Purchased goods for Rs. 20,000 and paid by cheque less 5 % discount.
Jan. 6: Received in cash Rs. 7,900 from Sri Gogoi in full settlement of his amount for Rs. 8.000.
Jan. 7: Withdrew from Bank Rs. 3,000 and paid Salary Rs. 2,000 and Travelling Allowance Rs. 1,000.
Jan. 8: Purchase furniture in cash Rs 7.000
You are required to Balantee the Cash Book
Answer: Click here for Solution
66. Write op the following transactions in a Triple Column Cash Book and bring down the Balances.
Jan. 1: Cash Balance in Hand Rs. 300.
Cash at Bank Rs. 2,500.
Jan. 1: Received from Maniki Rs. 195.
Jan. 5: Discount to Maniki Rs. 4.5.
Jan. 5: Paid for stationery in cash Rs. 70.
Jan. 8: Paid to Bharat Stores by cheque Rs. 370.
Jan. 10: Discount allowed by Bharat stores Rs. 10.
Jan. 16: Paid for sundry expense Rs. 19.50.
Jan. 23: Goswami, a customer, settled his account for Rs. 400 less 5% discount by cheque Rs. 380.
Jan. 25: Withdrew from Bank for office cash Rs. 150.
Jan. 28: Bought goods by cheque Rs. 250.
Jan. 30: Sold goods for cash Rs. 150.
Jan. 31: Deposited Cash into Bank Rs. 500.
Answer: Click here for Solution
67. Prepare a Triple Column Cash Book from the following transactions and bring out he balances for the start of next month.
2010
Jan. 1: Commenced business with cash Rs. 12,500.
Jan 2: Paid into Bank Rs. 11,000.
Jan. 4: Bought furniture and issued cheque Rs. 2,000.
Jan. 9: Purchased goods for cash Rs. 500.
Jan. 11: Received from Santosh Rs. 940.
Discount allowed. Rs. 20.
Jan. 12: Cash sales Rs. 4,000.
Jan. 16: Paid to Pawan by cheque Rs. 1,450
Discount allowed Rs. 50.
Jan. 18: Paid into Bank Rs. 400.
Jan. 23: Withdrew from Bank for private expenses Rs. 600.
Jan. 24: Received cheque from Monoj Rs. 1,430.
Allowed him discount Rs. 20.
Jan. 25: Deposited Monoj's cheque into bank
Jan. 31: Paid rent Rs. 800.
Answer: Click here for Solution
68. Record the following transaction in Cash Book with Cash Bank and Exam columns. Also balance the Cash Book and bring down the balanes.
2010
Jan. 1: Cash Balance Rs. 200
Jan. 1: Bank Balance Rs. 2,900
Jan. 1: Cash received from sale of goods Rs. 12,000
Jan. 3: Paid into Bank Rs. 10,000
Jan. 3: Paid Khira Bora by cheque Rs. 2,400
Jan. 3: Discount allowed by him Rs. 100
Jan. 4: Paid wages by cash Rs. 400
Jan. 6: Received from Pabitra Bora by cheque Rs. 1,960
Jan. 6: Allowed him discount Rs. 40
Jan. 8: Paid Pabitra Bora's cheque into Bank
Jan. 15: Paid for stationery in cash Rs. 300
Jan. 17: Bought goods for cash Rs. 1,200
Jan. 20: Paid Rajumani by cheque Rs. 600
Jan. 21: Discount allowed by him Rs. 20
Jan. 22: withdrawn for pesonal expense Rs. 600
Jan. 24: Received from cash Sales Rs. 240
Jan. 25 Received from Naba Sharma Rs. 3,600
Jan. 25: Allowed him discount Rs. 50
Jan. 28: Paid into Bank Rs. 3,400
Jan. 28: Gave cheque for cash purchase Rs. 400
Jan. 30: Received cheque from Radheshyam and paid the same into Bank Rs. 800
Jan. 31: Gave cheque for office rent Rs. 100
Answer: Click here for Solution
69. Enter the following in a Triple Column Cash Book and close the Cash Book . bringing down the balances.
2010
Jan. 1: Rs. 10,000 paid by the proprietor on commencing business, of which Rs. 4.000 was banked and the balance was retained in the office safe.
Jan. 2: An amount of Rs. 1,000 due to M / S Stationery Stores for goods purchased on credit was settled by cheque after deducting 5 % cash discount.
Jan. 3: Bought goods Rs. 750 less trade discount 5% and paid cash for same.
Jan. 4: Paid wages by cheque Rs. 400
Jan. 5: Purchased on cash an office Almirah for Rs. 600
Answer: Click here for Solution
70. Enter the following transactions of M/S. Shyam Trading Co. in a Cash Book with three columns. Balance the Cash Book as on 31st March 2010
2010
March. 1: Cash in hand Rs. 4,000
March. 1: Bank overdraft Rs. 1,000
March. 3: Received a cheque from Ram on account Rs. 290
and allowed him discount Rs. 40
March. 10: Withdrew from the bank for office use Rs. 800
March. 15: Paid bills payable by cheque Rs. 600
March. 20: Issued a cheque for Petty Cash Rs. 100
March. 28: Paid to Gupta by cheque Rs. 920
and discount received Rs. 30
March. 30: Made cash sales Rs. 900
Answer: Click here for Solution
71. A Petty cashier maintains his Petty Cash Book in columnar form. Given below are the transactions for a week in May, 2010.
May. 1: Petty cashier receives under Imprest system Rs. 100
May. 1: Pays for stationery Rs. 25.
May. 2: Pays for postage Rs. 27.5
May. 3: Pays for taxi fare of the General Manager Rs. 10.75
May. 4: Pays for wages of casual labour Rs. 23
May. 5: Pays for carriage of goods bought Rs. 6.25
May. 6: Pays for ten for staff Rs. 5.5
May. 7: Holiday
You are asked to record the above transactions and balance the book. Also show the amount that the Petty cashier would receive on 8th to continue the transactions again.
Answer: Click here for Solution
72. Prepare in proper form a Petty Cash Book for the following transactions:
2010
Oct. 1: Received a cheque from Head Cashier for Rs. 90.50 to make the imprest money Rs. 100 for the week.
7 home 2010 Jan.
Oct. 1: Paid for bill of repairs of typewriter Rs. 5.
Oct. 2: Paid for rickshaw fare Rs. 2; Bus fare Rs. 1.50.
Oct. 3: Paid for newspaper Rs. 3.75; Postage Rs. 3.50.
Oct. 4: Bought paper and ink Rs. 11.50.
Oct. 5: Paid the advertising bill Rs. 15.
Oct. 6: Paid the bill for entertainment of customer Rs. 400.
Oct. 6: Paid for sundries Rs. 4.75.
Oct. 6: Paid for soap Rs. 1.50; Dress of Peon Rs. 30.
Oct. 6: Paid for cartage Rs. 150 Railway freight Rs. 3.50.
Oct. 7: Holiday
Answer: Click here for Solution
73 . Write out an analytical Petty Cash Book, maintained on imprest system, from the following transactions.
2010
Jan.1: Issued a cheque of Rs. 100 to the Petty Cashier.
Jan. 1: Paid Electricity expenses Rs. 3.25.
Jan. 4: Paid Telephone call charge Rs. 2.50
Jan. 6: Paid for refreshment Rs. 500
Jan. 7: Paid for cartage Rs. 1.25
Jan. 9: Paid for printing Rs. 3.75
Jan. 10: Purchased typing paper and ribbon Rs. 4.50
Jan. 16: Paid for stationery Rs. 6.00
Jan. 18: Paid railway freight Rs. 6.50
Jan. 23: Purchased post cards and intand letters Rs. 3.00
Jan. 25: Paid for rickshaw charge Rs. 12.00
Jan. 27: Paid for taxi hire charge to the sales manager Rs . 20-00
Jan. 28: Tea and tips to peon Rs. 1.50
Jan. 31: Paid Krishna Ram Barua against his account Rs. 15.00
Answer: Click here for Solution
74. Enter the following transactions in a columnar Petty Cash Book.
Dec. 1: Cash in hand Rs. 14
Dec. 3: Purchase of postage stamps Rs. 10
Dec. 4: Wages paid Rs. 6
Dec. 4: Purchased stationery goods Rs. 4
Dec. 5: Refreshment bill paid Rs. 4
Dec. 6: Paid for Telegraph Rs. 6
Dec. 7: Ink purchased Rs. 2
Dec. 8: Paid for postage Rs. 4
Jan. 10: Parchased a glass tumbler for office use Rs. 2
Jan. 10: Telegram expense Rs. 4
Jan. 11: Paid for Postage Rs. 2
Jan. 12: Refreshment paid Rs. 4
Jan. 13: Coolic hire Rs. 4
Jan. 14: Paid to Haren Baruah on account Rs. 10
Jan. 15: Repair of Furniture Rs. 4
Jan. 16: Holiday
Balance the Book on 15th Dec. The amount of impresa money is Rs. 80. Determine the amount to be received on 1st and 15th December bring down the final balance.
Answer: Click here for Solution
75. Gopal Ch . Sharma commenced business on 1.4.2010 with cash Rs. 2000, Furniture Rs. 1,000 Land and Building Rs. 30,000; Stock Rs. 10,000.
Pass opening entry and state the amount of his capital.
Answer: Click here for Solution
76. Joy Ram Born is a retail trader. On 1st July 2010 he found his business as follows:
Stock in hand Rs . 20,000
Land & Building Rs. 30,000
Furniture Rs. 1,500
Plant and Machinery Rs. 25,000
Debtors:
Pona Bora Rs. 600
Kamal Kalita Rs. 1,500
Lakhi Saikia Rs. 950.
Creditors:
Mohim Barua Rs. 1,200
Monoram Bora Rs. 700
Sashi Saikia Rs. 450
Bilis payable Rs. 2,500
You are required to pass opening entry as on 1st July 2010. Also ascertain the amount of Capital as on the date.
Answer: Click here for Solution
(For Paid User 300 for 1 Year)
(সকলো পাঠৰ Paid উত্তৰবোৰ চাব পাৰিব)
- Hiru Moni Bora
