Question

Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:

2018			₹
April 1	Opening Balance of Cash in Hand		1,00,000
	Opening Balance of Bank Overdraft		5,00,000
April 2	Sold goods for cash, including CGST and SGST @ 6% each		4,48,000
April 3	Sold goods including CGST and SGST @ 6% each against cheque and paid into bank the same day		3,36,000
April 5	Sold goods to Reema, including IGST @ 12%		1,12,000
April 6	Ram paid by cheque		78,000
	Discount allowed		2,000
April 7	Bought goods from Rahul, Gurugram for ₹48,000 plus CGST and SGST @ 6% each and paid him by cheque		44,800
	Salary paid to staff by cheque		2,20,000
April 10	Deposited into bank		3,10,000
April 11	Received a cheque from Suresh and paid into bank		1,28,000
	Discount allowed		1,500
April 15	Received from R. Kumar a cheque for a full settlement of his account for ₹1,95,000		1,87,500
April 18	Paid wages in cash		30,000
April 20	Bank charges, including CGST and SGST @ 6% each		5,600
April 22	Withdrew from bank for office use		1,00,000
	Withdrew from Bank for personal use		1,20,000
April 25	Paid electricity bill by cheque		31,500
	Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav		2,00,000
April 26	Received a cheque from Amar		58,200
	Allowed discount to him		1,800
April 28	Cheque received from Amar sent to bank
April 30	Bank collected interest received on investments		15,000
	Paid rent for the month of May, 2018, including CGST and SGST @ 6% each		22,400

Answer 1

Cash Book
Dr.											Cr.
Date		Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2018						2018
Apr 01		Balance b/d		1,00,000		Apr 01	Balance b/d			5,00,000
Apr 02		Sales A/c		4,00,000		Apr 07	Purchases A/c			40,000
Apr 02		Output CGST A/c		24,000		Apr 07	Input CGST A/c			2,400
Apr 02		Output SGST A/c		24,000		Apr 07	Input SGST A/c			2,400
Apr 03		Sales A/c			3,00,000	Apr 07	Salary A/c			2,20,000
Apr 03		Output CGST A/c			18,000	Apr 10	Bank A/c	C	3,10,000
Apr 03		Output SGST A/c			18,000	Apr 18	Wages A/c		30,000
Apr 06		Ram A/c			78,000	Apr 20	Bank Charges A/c			5,000
Apr 10		Cash A/c	C		3,10,000	Apr 20	Input CGST A/c			300
Apr 11		Suresh A/c			1,28,500	Apr 20	Input SGST A/c			300
Apr 15		R. Kumar A/c			1,87,500	Apr 22	Cash A/c	C		1,00,000
Apr 22		Bank A/c	C	1,00,000		Apr 22	Drawings A/c			1,20,000
Apr 28		Cheques in Hand A/c			58,200	Apr 25	Electricity A/c			31,500
Apr 30		Interest on Investments A/c			15,000	Apr 25	Drawings A/c			2,00,000
Apr 30		Balance c/d			1,08,700	Apr 30	Rent A/c		20,000
						Apr 30	Input CGST A/c		1,200
						Apr 30	Input SGST A/c		1,200
						Apr 30	Balance c/d		2,85,600
				6,48,000	12,21,900				6,48,000	12,21,900