Question

Enter the following transactions in the Cash Book with Cash and Bank Columns:−

2016		(₹)
June 1	Cash in hand	800
	Bank Overdraft	5,700
7	Received a cheque from Bharti	3,250
9	Deposited the above cheque into bank
12	Paid to Bhavana by cheque	2,425
15	Bharti's cheque returned dishonoured
20	Withdrew from Bank for office use	250
25	Cheque received from Panna Lal and endorsed it in favour of Kamal on 28th June	1,200
30	Income Tax paid by cheque	150
30	Bank charges	25

Answer 1

Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)		Bank (Rs)
2016						2016
June 01		Balance b/d		800		June 01	Balance b/d				5,700
June 09		Cheques-in-Hand			3,250	June 12	Bhavana				2,425
June 20		Bank A/c	C	250		June 15	Bharti				3,250
June 30		Balance c/d			8,550	June 20	Cash A/c	C			250
						June 30	Drawings A/c				150
						June 30	Bank Charges A/c				25
						June 30	Balance c/d		1,050
				1,050	11,800				1,050		11,800
July 01		Balance b/d		1,050		July 01	Balance b/d				8,550

Working Note:

Journal Proper
Date	Particulars				L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2016
June 07	Cheques-in-Hand A/c			Dr.		3,250
	To Bharti						3,250
	(Received cheque from Bharti)
June 25	Cheques-in-Hand A/c			Dr.		1,200
	To Panna Lal						1,200
	(Received cheque from Panna Lal)
June 28	Kamal			Dr.		1,200
	To Cheques-in-Hand A/c						1,200
	(Cheque received from Panna Lal, endorsed in favour of Kamal)