(a) Enter the following transactions in Cash book with discount and cash column of Anand.

| 2017 December | | ₹ |
| --- | --- | --- |
| 1 | Cash in hand | 19,500 |
| 4 | Sold goods for cash | 32,000 |
| 5 | Credit purchases from Gandhi | 20,000 |
| 9 | Received from Gopu | 11,80

Question

(a) Enter the following transactions in Cash book with discount and cash column of Anand.

| 2017 December | | ₹ |
| --- | --- | --- |
| 1 | Cash in hand | 19,500 |
| 4 | Sold goods for cash | 32,000 |
| 5 | Credit purchases from Gandhi | 20,000 |
| 9 | Received from Gopu | 11,800 |
| | Discount allowed to him | 200 |
| 15 | Cash paid for Electricity charges | 12,500 |
| 17 | Bought computer and its accessories by cash | 16,800 |
| 25 | Paid cash to Gandhi ₹ 19,700 in full settlement of his account | |
| 28 | Received cash from Thiruvengadam | 8,900 |
| | Discount allowed to him | 100 |
| 30 | Paid trade expenses in cash | 3,500 |

OR

(b) What are the differences between Manual and Computerised accounting system ? (any 5)

Accepted Answer

>

> [!TLDR]
> (a) Two-column cash book of Anand → closing cash balance ₹19,700 (discount allowed ₹300, discount received ₹300); (b) five differences between manual and computerised accounting.
>
> ## (a) Cash Book (Discount and Cash columns) of Anand — December 2017
>
> | Dr — Date & Particulars | Disc. ₹ | Cash ₹ | Cr — Date & Particulars | Disc. ₹ | Cash ₹ |
> | --- | --- | --- | --- | --- | --- |
> | Dec 1 To Balance b/d | | 19,500 | Dec 15 By Electricity charges A/c | | 12,500 |
> | Dec 4 To Sales A/c | | 32,000 | Dec 17 By Computer A/c | | 16,800 |
> | Dec 9 To Gopu A/c | 200 | 11,800 | Dec 25 By Gandhi A/c | 300 | 19,700 |
> | Dec 28 To Thiruvengadam A/c | 100 | 8,900 | Dec 30 By Trade expenses A/c | | 3,500 |
> | | | | Dec 31 By Balance c/d | | 19,700 |
> | **Total** | **300** | **72,200** | **Total** | **300** | **72,200** |
>
> **Notes:**
> - **5 Dec credit purchase from Gandhi ₹20,000 is excluded** (not a cash/discount transaction).
> - 25 Dec — Gandhi's account ₹20,000 settled by paying ₹19,700, so **discount received ₹300**.
> - The discount columns are memorandum totals: discount **allowed** ₹300 (posted to Discount Allowed A/c Dr) and discount **received** ₹300 (posted to Discount Received A/c Cr).
> - Closing cash balance c/d = 72,200 − 52,500 = **₹19,700**, brought down on 1 Jan 2018.
>
> ## (b) Differences between Manual and Computerised accounting (any 5)
>
> | Basis | Manual accounting | Computerised accounting |
> | --- | --- | --- |
> | Recording | Entries written by hand in the books | Data entered into accounting software | …

2017 December		₹
1	Cash in hand	19,500
4	Sold goods for cash	32,000
5	Credit purchases from Gandhi	20,000
9	Received from Gopu	11,800
	Discount allowed to him	200
15	Cash paid for Electricity charges	12,500
17	Bought computer and its accessories by cash	16,800
25	Paid cash to Gandhi ₹ 19,700 in full settlement of his account
28	Received cash from Thiruvengadam	8,900
	Discount allowed to him	100
30	Paid trade expenses in cash	3,500

Dr — Date & Particulars	Disc. ₹	Cash ₹	Cr — Date & Particulars	Disc. ₹	Cash ₹
Dec 1 To Balance b/d		19,500	Dec 15 By Electricity charges A/c		12,500
Dec 4 To Sales A/c		32,000	Dec 17 By Computer A/c		16,800
Dec 9 To Gopu A/c	200	11,800	Dec 25 By Gandhi A/c	300	19,700
Dec 28 To Thiruvengadam A/c	100	8,900	Dec 30 By Trade expenses A/c		3,500
			Dec 31 By Balance c/d		19,700
Total	300	72,200	Total	300	72,200

(a) Cash Book (Discount and Cash columns) of Anand — December 2017

(b) Differences between Manual and Computerised accounting (any 5)

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