Question

Enter the following transaction in a double column cash book of M/s Mohit Traders for January 2010.

$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Cash in hand}& 3,500\\ & \text{Bank overdraft}& 2,300\\ 3& \text{Goods purchased for cash}& 1,200\\ 5& \text{Paid wages}& 200\\ 10& \text{Cash sales}& 8,000\\ 15& \text{Deposited into bank}& 6,000\\ 22& \text{Sold goods for cheque which was deposited into bank same day}& 2,000\\ 25& \text{Paid rent by cheque}& 1,200\\ 28& \text{Drew from bank for personal use}& 1,000\\ 31& \text{Bought goods by cheque}& 1,000\end{array}$

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ 2010& & & & & 2010& & & & \\ \text{Jan 1}& \text{Balance}& & 3,500& & \text{Jan 1}& \text{Balance b/d}& & & 2,300\\ & \text{b/d}& & & & & \text{(Overdraft)}& & & \\ \text{Jan 10}& \text{Sales}& & 8,000& & \text{Jan 3}& \text{Purchase}& & 1,200& \\ \text{Jan 15}& \text{Cash}& \text{C}& & 6,000& \text{Jan 5}& \text{Wages}& & 200& \\ \text{Jan 22}& \text{Sales}& & & 2,000& \text{Jan 15}& \text{Bank}& & 6,000& \\ & & & & & \text{Jan 25}& \text{Rent}& & & 1,200\\ & & & & & \text{Jan 28}& \text{Drawings}& & & 1,000\\ & & & & & \text{Jan 31}& \text{Purchase}& & & 1,000\\ & & & & & \text{Jan 31}& \text{Balance c/d}& & 4,100& 2,500\\ & & & \overline{\underset{–}{11,500}}& \overline{\underset{–}{8,000}}& & & & \overline{\underset{–}{11,500}}& \overline{\underset{–}{8,000}}\\ 2010& & & & & & & & & \\ \text{Feb 1}& \text{Balance b/d}& & 4,100& 2,500& & & & & \end{array}$