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11th Accountancy Weekly Test - 2 ( subsidiary books - II )

MABS Institution

11th Accountancy Weekly Test - 2 ( subsidiary books - II )-Aug 2020

Time : 1.30 Hours

Part - A

Generic 2 - Answer All Question

Bank column of the cash book can have credit balance. Why?

Is the balance of petty cash book an asset or income?

Cash book of NTPC Ltd, shows a payment called 'Travel expense'. However, this travel was a personal travel of the managing director with no relation to business. Identify the value being violated.

Give the specimen of 'Three column Cash book'.

Give the specimen of 'Double column Cash book'.

What are the different types of cash book?

What is a petty cash book?

What is Cash. Book Folio Number (C.B.F.N.)?

What is cash book?

Give the specimen of single column cash book?

Part - B

Generic 5 - Answer All Question

Record the following transaction in the three column cash book of Rajeswari for the month of June, 2017

2017 June Rs

1 Cash balance 30,000

Bank balance 2,55,000

5 Money withdrawn from bank for personal use 7,500

7 Sold goods for cash 9,000

8 Received cheque from Nirmala for Rs.9,900

in full settlement of Rs.10,000

10 Nirmala's cheque deposited with bank

11 Sold goods to Dhanalakshmi on credit 7,000

16 Nirmala's cheque returned dishonoured

25 Withdrawn cash from bank for office use 5,000

28 Chelladurai a customer paid money into bank by debit card 10,000

30 Cash deposited in CDM 15,000

30 Interest credited by the bank 100

30 Payment made to Aavin through RTGS 2,00,000

Enter the following transactions in the single column cash book of Mrs. Lalitha.

2012, August Rs.

1. Cash in hand 46,000

3 Paid into Bank 12,000

4 Cash sales 24,000

5 Credit sales to Mani 3,000

7 Printing charges 3,000

9 Received cheque from Natesan 8,000

12 Dividend received 2,000

14 Computer purchased 35,000

17 Cash received from Mani 3,000

24 Cash withdrawn from bank 2,000

Enter the following transaction in Chandran's cash book with cash and discount column.

Rs

2017 Nov 1 Cash balance 22,000

2 Cash Sales 14,000

3 Credit sales to Govindan 12,000

4 Credit purchases from Balaraman 27,000

5 Cash purchases 8,800

8 Govindan settled his account @ 2% cash discount

12 Paid Balaraman Rs 26,800 and settle his account

15 Cash withdrawn for personal expenses 4,000

28 Cash paid into Bank 5,000

29 Received from Madhan Rs 4,800 in settlement of his account for 5,000

30 Paid salaries in cash 4,000

Enter the following transactions in the double column cash book of Mr. Srinivasan.

2002 May Rs

1 Cash in hand 50,000

3 Cash Paid to Rajan 6,000

Discount allowed by him 100

6 Cash Purchases 10,000

10 Received cash from Arun Rs 2,900 and allowed hime discount 100

13 Cash Sales 15,000

15 Electricity charges paid 1,000

18 Paid for miscellaneous expenses 2,000

20 Received cash from Murali 3,450

Discount allowed 50

Prepare Petty Cash book on imprest system from the following particulars:

Rs

2016 Sep 1 Received for petty cash payments 1,000

4 Paid for stationery 140

9 Paid for postage 80

10 Paid for printing charges 150

11 Paid for carriage 125

17 Paid for telegrams 25

20 Purchased envelops 30

21 Paid for coffee to office staff 30

22 Paid for office cleaning 50

30 Paid to Rajeev 200

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