Question

Enter the following transactions in a Single Column Cash Book∶

2017		(₹)
Feb. 1	Mr. Vipin commenced business with Cash	2,00,000
3	Opened a Bank Account and deposited	75,000
5	Purchased goods for Cash	30,000
7	Purchased goods	15,000
10	Purchased goods from Surya Kant	40,000
12	Paid to Surya Kant	38,800
	Discount received	1,200
15	Paid Wages in Cash	22,500
16	Paid to casual labour	1,500
20	Sold goods to Dev Raj for Cash	80,000
25	Paid electricity bill in Cash	12,000
26	Withdrew Cash from Bank	40,000
27	Received for Cash sales	5,000
27	Paid for miscellaneous expenses	500

Answer 1

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2017				2017
Feb.01	Capital A/c		2,00,000	Feb.03		Bank A/c		75,000
Feb.20	Sales A/c		80,000	Feb.05		Purchases A/c		30,000
Feb.26	Bank A/c		40,000	Feb.07		Purchases A/c		15,000
Feb.27	Sales A/c		5,000	Feb.12		Surya Kant		38,800
				Feb.15		Wages A/c		22,500
				Feb.16		Wages A/c		1,500
				Feb.25		Electricity Charges A/c		12,000
				Feb.27		Miscellaneous Expenses A/c		500
				Feb.28		Balance c/d		1,29,700
			3,25,000					3,25,000
Mar.01	Balance b/d		1,29,700