Answer Posted / rajesh kumar prusty
subdidiary book is book of leder and journal, it is a book
of original and primery book. for exp - when a transaction
made we can post here by writing a narretion. so it is a
unque book of original or primary book. There is no need
for maintaing in a separate leder for this.
The subsidiary books are - Cash book, puchase book, puchase
return book, sales book, sales return book, bills
reveivable book, bills payable book, journal proper
| Is This Answer Correct ? | 22 Yes | 4 No |
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Expand---------PDBC
AN ESTIMATE OF ASSETS AND LIABILITIES ON AGIVEN DATE
From the following information you are to prepare a Cash Budget for the period from July to December 2008. (i) The estimated sales and expenses are as follows: June July Aug. Sep. Oct. Nov. Dec. Sales 35,000 40,000 40,000 50,000 50,000 60,000 65,000 Purchases 14,000 16,000 17,000 20,000 20,000 25,000 28,000 Wages & Salaries 12,000 14,000 14,000 18,000 18,000 20,000 22,000 Expenses 5,000 6,000 6,000 6,000 7,000 7,000 7,000 Interest Received 2,000 - - 2,000 - - 2,000 Sale of Fixed Assets - - 20,000 - - - - (ii) Sales are 20% in cash and balance on credit. 50% of the debtors are collected in the month of sales and the remaining in the next month. (iii) The time lag in payment of purchases and expenses is 1 month. However, wages and salaries are paid fortnightly with a time lag of 15 days. (iv) The company maintains a minimum cash balance of Rs. 5,000. The cash balance in excess of Rs. 7,000 is invested in government securities in multiples of Rs. 1,000. Short falls in cash balance are made good by borrowing from banks. The interest received as well as paid is to be ignored.
Expand---------NMOP
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