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Question

Enter the following transaction in Simple cash book for December 2017:

Rs

01

Cash in hand

7,750

06

Paid to Sonu

45

08

Purchased goods

600

15

Received cash from Parkash

960

20

Cash sales

500

25

Paid to S. Kumar

1,200

30

Paid rent

600

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Solution

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Amount Rs

Date

Particulars

L.F.

Amount Rs

2017

2017

Dec.01

Balance b/d

7,750

Dec.06

Sonu

45

Dec.15

Prakash

960

Dec.08

Purchases

600

Dec.20

Sales

500

Dec.25

S. Kumar

1,200

Dec.30

Rent

600

Dec.31

Balance c/d

6,765

9,210

9,210


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