Topic: Accounts Chp- Journal Entry & Cash Book Standard: 11th CBSE

Total Time: 60 min Date: 28/07/2019 Total Marks: 30

1. Journalise the following : (6)
a) Goods costing Rs. 1,000 given as charity (Sales Price Rs. 1,500)
b) Goods valued at Rs. 2,500 distributed from stock as samples, as part of an advertising campaign. These
goods were purchased paying CGST and SGST @ 9% each.
c) A new machine of Rs. 2,40,000 was purchased from Machine Tools Ltd., Delhi in exchange of an old
machine valued at Rs. 50,000. He gave a cheque of Rs. 1,00,000 from his savings account and balance
from firm’s account.
d) Sold goods to Ajay for Rs. 50,000 plus CGST and SGST @ 9% each allowing 10% T.D. and 2% C.D. Half of
the amount received by cheque immediately.
e) Paid Rs. 8,000 as income tax.
f) Interest due but not received Rs. 4,500.
2. Journalise the following : (6)
a) S kumar who owed Rs.3,000 has failed to pay the amount. He pays a compensation of 45 paise in a rupee.
b) Sold goods costing Rs.1,00,000 to Asha of delhi at Profit of 20% on sales less 20% T.D plus CGST and SGST
@9% each and paid cartage Rs.250 (Not to be charged from customer).
c) Goods uninsured of Rs.3,000 were destroyed by fire.
d) Goods costing Rs.8,000 damaged by fire and insurance company accepted a claim of Rs.6500 and cheque is
received from insurance company. (CGST and SGST @9% each.)
e) Paid for Bricks , cement, etc to construct foundation to install machinery Rs.30,000. (CGST and SGST @9%
each )
f) Received Commission of Rs.7,500 by cheque , half of which is advance.
3. Following balances appear in books of Ashok ,Delhi on 1st April 2019: (8)
Assets : Cash Rs. 50,000 ; Stock Rs. 30,000 ; Debtors - Ram Rs. 50,000; Machinery Rs. 60,000.
Liabilities : Creditor – Rajesh Rs. 30,000.
April 2019 Rs.
4 Sold Goods for cash 7,000
6 Goods returned by Ram, Delhi 1,000
10 Purchased goods from Rajesh , Jaipur of list price Rs.10,000 for 9,000
15 Bought goods of list price of Rs.15,000 from Rakesh , Kolkata less 10% TD and 5%
CD and paid 40% of amount immediately
20 Paid to Rajesh in full settlement of his account* 38,600
25 Paid for Life Insurance premium of the proprietor* 500
30 Received commission (Including CGST and SGST @6% each) 2,000
CGST and SGST @ 6% each is levied on intra-state transaction and IGST is levied @12% on inter state transaction.
Transaction marked with * are not subject to levy of GST. Pass the Journal Entries for above and prepare ledger of Cash
A/c , Purchases A/c , Ram A/c and Rakesh A/c.

P.T.O
4. Prepare Two-Column Cash book of Tarun, Kanpur from the following transaction: (10)
2018
April 1 Cash in Hand Rs 1,200; Overdraft at bank Rs 15,000
April 3 Capital introduced Rs 20,000 out of which Rs 16,000 is by cheque and is deposited in the bank.
April 4 Purchased goods from Shyam Traders, Lucknow for Rs 3,000 plus CGST and SGST @6% each and they
allowed trade discount Rs 200. The amount was paid by cheque.
April 4 Goods purchased for cash Rs 4,000 plus CGST and SGST@6% each.
April 5 Sold goods to Mohan on credit Rs 5,000 plus CGST and SGST @6%each.
April 6 Received cheque from Rakesh Rs 2,450.
Allowed him discount Rs 50.
April 10 Cheque received from Rakesh deposited in bank.
April 11 Settled the account of Tej Printers Rs 750 by paying cash Rs 680.
April 12 Cash received from Mohan Rs 4,750 in full settlement of his account of Rs 5,000.
April 16 An amount of Rs 1,000 dur from Gupta brothers written off as bad debts in the previous year,now received.
April 17 Received from Murli on behalf of Manohar Rs 200.
April 20 Sale of old furniture for Rs 700 plus CGST and SGST @6% each, payment received in cash.
April 25 Drew from bank for household expenses Rs 1,000 and for income tax Rs 500.
April 28 Surendra who owed Rs 400 became bankrupt and paid 60 paise in a rupee.
April 28 Received repayment of a loan advanced to Ram Rs 3,000 and deposited out of it Rs 2,500 in bank.
April 30 Deposited with the bank the entire balance after retaining Rs 2,000 at office.
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