



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 

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








