{"id":4409,"date":"2018-04-13T15:06:37","date_gmt":"2018-04-13T15:06:37","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=4409"},"modified":"2020-03-03T05:37:41","modified_gmt":"2020-03-03T05:37:41","slug":"questions-on-123-column-cash-book","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/fr\/questions-on-123-column-cash-book\/","title":{"rendered":"Questions on 1,2,3 Column Cash Book"},"content":{"rendered":"<p>Welcome back! I believe you have read extensively and also watched one of my videos on the Cash Book Accounting? if yes, then proceed to answer the questions below but if you have not, <a href=\"https:\/\/hstutorial.com\/fr\/cash-book\/\">follow this link to achieve that.<\/a><\/p>\n<p>There are three questions on the Cash Book Accounting in this post for you. These questions were extracted from Yabatech&#8217;s past questions.<\/p>\n<h2>Cash Book Accounting &#8211; Question 1<\/h2>\n<p>Blessing Enterprises, a Sole trader, started a business with N8,000 in the bank and N2,000 cash on February 1, 2008, other transactions in the business are shown below.<\/p>\n<p>Record the transaction in the two-column cash book and balance the accounts.<\/p>\n<p>Feb. 3\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Withdrew cash from bank N5,000 for the business use<\/p>\n<p>Feb. 6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase goods N3,500<\/p>\n<p>Feb. 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash sales N4000<\/p>\n<p>Feb 15\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Received cash from S. Gbenga N1000<\/p>\n<p>Feb. 18\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Received cheque for N2,000 from B. Adeola<\/p>\n<p>Feb 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 cash paid into bank N3,000<\/p>\n<p>Feb 23. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid T. Abioudun cheque for N1,500<\/p>\n<p>Feb 25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash purchase N800<\/p>\n<p>Feb 27\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid rent for N1,000 cheque<\/p>\n<p>Feb 28\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 paid N500 for electricity bill by cash.<\/p>\n<h2>Cash Book Accounting &#8211; Question 2<\/h2>\n<p>Ibrahim Attah Account shows the following for the month of May 2000<\/p>\n<p>May 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Balance in the bank from last month &#8211; 900<\/p>\n<p>May 4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash sales to date &#8211; 800<\/p>\n<p>May 8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought goods for cash &#8211; 500<\/p>\n<p>May 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought office table for cash &#8211; 200<\/p>\n<p>May 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid insurance premium in cash &#8211; 100<\/p>\n<p>May 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 E. Folake paid cash &#8211; 200<\/p>\n<p>May 22\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash sales &#8211; 600<\/p>\n<p>May 25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash purchase &#8211; 420<\/p>\n<p>May 27\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid wages &#8211; 250<\/p>\n<p>May 29 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid traveling expenses &#8211; 80<\/p>\n<p>May 30\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Withdraw cash for personal uses &#8211; 50<\/p>\n<p>Record the above transactions in the cash book and balance the account.<\/p>\n<h2>Cash Book Accounting &#8211; Question 3<\/h2>\n<p>Abubakar Aliyu started business Jan. 1, 20-8 with N12,000 cash paid into the bank.<\/p>\n<p>The following transactions were made during the month<\/p>\n<p>Jan 2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Withdrew N3,000 cash from the bank for business use<\/p>\n<p>Jan 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash purchase of goods N2,500<\/p>\n<p>Jan 7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Receive cheque from the following debtors less 5% cash discount<\/p>\n<p>Jan 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid the following creditors cheque and received a 10% cash discount: H Eigbe N4,000, Barossa N2,500<\/p>\n<p>Jan 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash sales N6,000<\/p>\n<p>Jan 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid cash into the bank N3,000<\/p>\n<p>Jan 25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought fixture &amp; fittings by cheque N4,000<\/p>\n<p>Jan 27\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Paid salaries with cheque N3,600<\/p>\n<p>Record the above transactions in its relevant cash book and balance the account.<\/p>","protected":false},"excerpt":{"rendered":"<p>Welcome back! I believe you have read extensively and also watched one of my videos on the Cash Book Accounting? if yes, then proceed to answer the questions below but &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/fr\/questions-on-123-column-cash-book\/\"> <span class=\"screen-reader-text\">Questions on 1,2,3 Column Cash Book<\/span> Lire la suite \"<\/a><\/p>","protected":false},"author":2,"featured_media":4416,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[55],"tags":[132,170],"class_list":["post-4409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-exam-questions","tag-accounting","tag-past-questions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Questions on 1,2,3 Column Cash Book - HS Tutorial<\/title>\n<meta name=\"description\" content=\"There are three questions on the Cash Book Accounting in this post for you. 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