Cash received from debtors needed for the construction of cash account can be ascertained from _________.

Total debtors account

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Balance sheet

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Analysis of cash book

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Pass book

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Solution

The correct option is C Total debtors account
Dr Total Debtors Account Cr
Particulars Amt Particulars Amt
To Balance B/d
To Sales A/c X
X By Bad Debts A/c
By Discount A/c
By Bill Receivable A/c
By Cash A/c
By Sales Return A/c
By Balance C/d X
X
$B a l F i g$
X
XX XX

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10, 000

Opening balance of cash account Rs. 1,00,000. Expenditure paid Rs. 30,000. Amount received from debtors Rs. 80,000. What is the closing cash balance.

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Particulars	Amt	Particulars	Amt
To Balance B/d To Sales A/c	X X	By Bad Debts A/c By Discount A/c By Bill Receivable A/c By Cash A/c By Sales Return A/c By Balance C/d	X X $B a l F i g$ X
	XX		XX