Question

Enter the following transactions in double column cash book of M/s Ambica Traders for November 2010.
$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Commenced business with cash}& 50,000\\ 3& \text{Opened bank account with ICICI}& 30,000\\ 5& \text{Purchased goods for cash}& 10,000\\ 10& \text{Purchased office machine for cash}& 5,000\\ 15& \text{Sales goods on credit from Rohan and received cheque}& 7,000\\ 18& \text{Cash sales}& 8,000\\ 20& \text{Rohan's cheque deposited into bank}& \\ 22& \text{Paid cartage by cheque}& 500\\ 25& \text{Cash withdrawn for personal use}& 2,000\\ 30& \text{Paid rent by cheque}& 1,000\end{array}$

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}$ $\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ 2010& & & & & 2010& & & & \\ \text{Nov 1}& \text{Capital}& & 50,000& & \text{Nov 3}& \text{Bank}& \text{C}& \text{30,000}& \\ & & & & & & & & & \\ \text{Nov 3}& \text{Cash}& \text{C}& & 30,000& \text{Nov 5}& \text{Purcahse}& & \text{10,000}& \\ & & & & & & & & & \\ \text{Nov 15}& \text{Rohan}& & 7,000& & \text{Nov 10}& \text{Machinery}& & \text{5,000}& \\ \text{Nov 18}& \text{Sales}& & 8,000& & \text{Nov 20}& \text{Bank}& \text{C}& \text{7,000}& \\ & & & & & & & & & \\ \text{Nov 20}& \text{Cash}& \text{C}& & 7,000& \text{Nov 22}& \text{Cartage}& & & \text{500}\\ & & & & & & & & & \\ & & & & & \text{Nov 25}& \text{Drawings}& & 2,000& \\ & & & & & \text{Nov 30}& \text{Rent}& & & 1,000\\ & & & & & \text{Nov 30}& \text{Balance c/d}& & 11,000& 35,500\\ & & & \overline{\underset{–}{65,000}}& \overline{\underset{–}{37,000}}& & & & \overline{\underset{–}{65,000}}& \overline{\underset{–}{37,000}}\\ 2010& & & & & & & & & \\ \text{Dec 1}& \text{Balance c/d}& & 11,000& 35,500& & & & & \end{array}$