1.

Prepare Simple Cash Book from the following transactions of Simran, Delhi: 2018 ₹ 2018 ₹ March 1 Ms. Simran commenced business with cash 65,000 March 17 Paid for miscellaneous expenses 450 March 3 Bought goods for cash, CGST and SGST paid 6% cash 6,850 March 19 Received cash from Mr.Trilok Chand 4,850 March 4 Paid cash to Mr. Mohan 950 March 22 Purchased goods, CGST and SGST paid 6% each 2,500 March 6 Deposited in Bank 40,000 March 22 Paid salary 4,000 March 6 Paid for office furniture in cash, CGST and SGST paid 6% each 4,650 March 25 Paid rent, CGST and SGST paid 6% each 900 March 9 Sold goods for cash charged CGST and SGST 6% each 30,000 March 28 Paid electricity bill 350 March 12 Paid wages in cash 1,200 March 29 Paid for advertising, CGST and SGST paid 6% each 400 March 13 Paid for Stationery, CGST and SGST paid 6% each 400 March 31 Paid into bank 25,000 March 15 Sold goods for cash, charged CGST and SGST 6% each 25,000

Answer» Prepare Simple Cash Book from the following transactions of Simran, Delhi:




























































































2018 2018
March 1 Ms. Simran commenced

business with cash
65,000 March 17 Paid for miscellaneous expenses

450
March 3 Bought goods for cash, CGST and SGST paid 6% cash

6,850
March 19 Received cash from Mr.Trilok Chand

4,850
March 4 Paid cash to Mr. Mohan 950 March 22 Purchased goods, CGST and

SGST paid 6% each


2,500
March 6 Deposited in Bank 40,000 March 22 Paid salary 4,000
March 6 Paid for office furniture in cash,

CGST and SGST paid 6% each
4,650 March 25 Paid rent, CGST and SGST

paid 6% each


900
March 9 Sold goods for cash charged

CGST and SGST 6% each


30,000


March 28


Paid electricity bill


350
March 12 Paid wages in cash 1,200 March 29 Paid for advertising, CGST

and SGST paid 6% each


400
March 13 Paid for Stationery, CGST and

SGST paid 6% each
400

March 31


Paid into bank
25,000
March 15 Sold goods for cash, charged

CGST and SGST 6% each


25,000


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