Question

Enter the following transactions in a simple cash book for December 2010

$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Cash in hand}& \text{12,000}\\ 5& \text{Cash received from Bhanu}& \text{4,000}\\ 7& \text{Rent paid}& \text{2,000}\\ 10& \text{Purchased goods from Murari for cash}& \text{6,000}\\ 15& \text{Sold goods for cash}& \text{9,000}\\ 18& \text{Purchase stationery}& \text{300}\\ 22& \text{Cash paid to Rahul on account}& \text{2,000}\\ 28& \text{Paid salary}& \text{1,000}\\ 30& \text{Paid rent}& \text{500}\end{array}$

Answer 1

$\begin{array}{cccccccccccc}\text{Dr}& & & & \text{Cash Book}& & & & & & & \text{Cr}\end{array}$
$\begin{array}{cccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Amt. (Rs)}& \text{Date}& \text{Particulars}& \text{JF}& \text{Amt. (Rs)}\\ \text{2010}& & & & 2010& & & \\ \text{Dec 1}& \text{Balance b/d}& & \text{12,000}& \text{Dec 7}& \text{Rent}& & \text{2,000}\\ \text{Dec 5}& \text{Bhanu}& & \text{4,000}& \text{Dec 10}& \text{Purchase}& & \text{6,000}\\ \text{Dec 15}& \text{Sales}& & \text{9,000}& \text{Dec 18}& \text{Stationery}& & \text{300}\\ & & & & \text{Dec 22}& \text{Rahul}& & \text{2,000}\\ & & & & \text{Dec 28}& \text{Salary}& & \text{1,000}\\ & & & & \text{Dec 30}& \text{Rent}& & \text{500}\\ & & & & \text{Dec 31}& \text{Balance c/d}& & \text{13,200}\\ & & & \overline{\underset{–}{25,000}}& & & & \overline{\underset{–}{25,000}}\\ \text{2011}& & & & & & & \\ \text{Jan 1}& \text{Balance b/d}& & \text{13,200}& & & & \end{array}$