Question

Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:

2017		(₹)
April 1	Balance of Cash in hand	50,000
3	Purchased goods for cash	22,000
7	Purchased goods	15,000
10	Purchased goods from Gopi	30,000
13	Purchased goods from Gopi for cash	10,000
15	Sold goods	20,000
18	Sold goods to Vishwakarma	45,000
20	Sold goods to Raghunandan for cash	18,000
25	Received commission	5,000
30	Paid Rent	10,000

Answer 1

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs)	Date		Particulars	L.F.	Cash (Rs)
2017				2017
April 01	Balance b/d		50,000	April 03		Purchases A/c		22,000
April 15	Sales A/c		20,000	April 07		Purchases A/c		15,000
April 20	Sales A/c		18,000	April 13		Purchases A/c		10,000
April 25	Commission A/c		5,000	April 30		Rent A/c		10,000
				April 30		Balance c/d		36,000
			93,000					93,000
May 01	Balance b/d		36,000