Illustration 3 (Problem on Simple Cash Book) Enter the following transactions in a simple cash book Dec. 2019 1st Commenced business with a cash 50,000 2nd Bought goods for cash 28,000 5th Received cash from Arun 2,000 7th Paid Cash to Sanjay 2,900 10th Paid Wages 3,000 14th Received from Rajesh 950 16th Paid Into Bank 18th Cash Sales 10,000 2,500 20th Purchased Stationery for cash 250 23th Paid Suresh Cash 3,900 26th Received from Rakesh 30th Paid Salaries 1,900 2.000 Solutions Q3. Prepare a single column cash book for the month of January, 2017 from the following: January-01 Opening cash balance January-03 Received from Rahul on account January-06 Paid to Kiran on part settlement of her Aic January-10 Repaid bank loan January-12 Paid wages to house servant January-15 Bought additional capital January-18 Borrowed from Vijaya bank January-21 Purchased vehicle for office use January-24 Sold goods to Dinesh at 10% discount January-31 Deposited into Vijaya bank 15.280 4550 1,275 6,000 1,250 5,000 10,000 8.250 4,000 3,550 Q. 11. Record the following transactions in a simple cash book: Date Particulars 01-01-2017 Balance of cash in hand 18,000 04-01-2017 Purchased goods for cash from Subbanna 3,000 08-01-2017 Sold goods to Chadrappa for Cash 4,000 10-01-2017 Cash received from Rajanna 1,000 15-01-2017 Paid power charges to KPTCL 500 18-01-2017 Paid commission to Ramappa 800 20-01-2017 Paid miscellaneous expenses to Gundappa 200 23-01-2017 Paid to Ranganath 4,500 26-01-2017 Paid salary to Rajakumar 1,500 31-01-2017 Paid rent to Rajanikanth 2,600 Q.8. On 1st March 2017 Mr. Sharma started business with cash 15,000. Of this pays 5,000 into his bank account His transactions during the month were: March-05 Cash sales March-08 Cash purchases March-12 Withdrew from bank for office use March-15 Paid for sundry expenses March-18 Purchase of type writer March-20 Withdrew cash for domestic use March-26 Paid travelling expenses March-30 Postage paid Prepare a Single Column Cash Book. 12,000 7,000 3,000 2,500 4,000 5,000 1,500 400 (PUC IQ.B) 06. Prepare simple cash book from the following transactions: Dec-01 Cash in hand Purchased furniture for cash 75,000 12,000 Dec-03 Dec-06 Sold goods for cash Dec-10 Paid to Mohan on account 32,500 Dec-15 Bought goods for cash Dec-18- Dec-20 Dec-24 Dec-28 Dec-31 Paid for stationery Sold old type writer for cash Deposited into bank Paid salary to staff Paid for carriage on purchase 5,000 12,000 1,500 1,000 25,000 1,200 800 (PUC1QB) Q.4. Record the following transactions in a simple cash book of Mr. Sundar for 2017: Dec-01 Sundar started business with capital Dec-02 Purchased machinery Dec-06 Purchased goods for cash Dec-08 Sold goods for cash Dec-12 Dec-16 Opened a current A/c in SBI Cash sales Dec-20 Advertising charges paid Dec-23 Interest received Dec-26 Paid to Kishore Dec-31 Rent paid for the month 2,00,000 50,000 1,20,000 1,64,000 1,00,000 82,000 50,000 80,000 20.000 8,000