Prepare a double column cash book with the help of following information for December 2016 -Rs01Started business with cash 1-20-000 03 Cash p paid -1 into bank 50-000 05 Sushmita 20-000 Purchased from goods 06 Sold g Id goods to - Dinker ra and 1 l received a cheque 20-00030000 10 Sushmita 20-000 Paid t to cash 14 Cheque received on 1 December 06 - 2010 deposited into bank18 Sold d goods to Rani 12-000 20 cash in 500 Cartage di 1 paid se p 22 Received cash h f from R Rani 50012-0005-000 27 Commission received 12-0005-0002-000 30 Drew H- Cash use for personal

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Prepare a dou...

Question

Prepare a double column cash book with the help of following information for December 2016:

Rs

01

Started business with cash

1,20,000

03

Cash paid into bank

50,000

05

Purchased goods from Sushmita

20,000

06

Sold goods to Dinker and received a cheque

20,000

10

Paid to Sushmita cash

20,000

14

Cheque received on December 06, 2010 deposited into bank

18

Sold goods to Rani

12,000

20

Cartage paid in cash

500

22

Received cash from Rani

12,000

27

Commission received

5,000

30

Drew cash for personal use

2,000

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Solution

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

Rs

Bank

Rs

Date

Particulars

L.F.

Cash

Rs

Bank

Rs

2016

2016

Dec.01

Capital

1,20,000

Dec.03

Bank

C

50,000

Dec.03

Cash

C

50,000

Dec.10

Sushmita

20,000

Dec.06

Dinker

20,000

Dec.14

Bank

C

20,000

Dec.14

Cash

C

20,000

Dec.20

Cartage

500

Dec.22

Rani

12,000

Dec.30

Drawings

C

2,000

Dec.27

Commission

5,000

Dec.31

Balance c/d

64,500

70,000

1,57,000

70,000

1,57,000

70,000

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		Rs
01	Cash in hand	17,500
	Cash at bank	5,000
03	Purchased goods for cash	3,000
05	Received cheque from Jasmeet	10,000
08	Sold goods for cash	7,000
10	Jasmeet’s cheque deposited into bank
12	Purchased goods and paid by cheque	20,000
15	Paid establishment expenses through bank	1,000
18	Cash sales	7,000
20	Deposited into bank	10,000
24	Paid trade expenses	500
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29	Paid Rent	2,000
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Prepare a double column cash book with the help of the following information for December 2010.
$\begin{matrix} Rs. 1 & Started business with cash & 1, 20, 000 3 & Cash paid into bank & 50, 000 5 & Purchased goods from Sushmita & 20, 000 6 & Sold goods to Dinker and received a cheque & 20, 000 10 & Paid to Sushmita cash & 20, 000 14 & Cheque received on December 6,2010 deposited into bank 18 & Sold goods to Rani & 12, 000 20 & Cartage paid in cash & 500 22 & Received cash from Rani & 12, 000 27 & Commission received & 5, 000 30 & Drew cash for personal use & 2, 000 \end{matrix}$

Enter the following transactions in double column cash book of M/s Ambica Traders for July 2017:

		Rs
01	Commenced business with cash	50,000
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10	Purchased office machine for cash	5,000
15	Sales goods on credit from Rohan and received cheque	7,000
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Prepare double column cash book from the following transactions for the year December 2010

$\begin{matrix} Rs. 1 & Cash in hand & 17, 500 Cash in bank & 5, 000 3 & Purchased goods for cash & 3, 000 5 & Received cheque from Jasmeet & 10, 000 8 & Sold goods for cash & 7, 000 10 & Jasmeet's cheque deposited into bank & 20, 000 12 & Purchased goods and paid by cheque 15 & Paid establishment expenses through bank & 1, 000 18 & Cash sales & 7, 000 20 & Deposited into bank & 10, 000 24 & Paid trade expesnes & 500 27 & Received commission by cheque & 6, 000 29 & Paid Rent & 2, 000 30 & Withdrew cash for personal use & 2, 000 31 & Salary paid & 6, 000 \end{matrix}$

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		Rs
01	Started business with cash	1,20,000
03	Cash paid into bank	50,000
05	Purchased goods from Sushmita	20,000
06	Sold goods to Dinker and received a cheque	20,000
10	Paid to Sushmita cash	20,000
14	Cheque received on December 06, 2010 deposited into bank
18	Sold goods to Rani	12,000
20	Cartage paid in cash	500
22	Received cash from Rani	12,000
27	Commission received	5,000
30	Drew cash for personal use	2,000

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date	Particulars	L.F.	Cash Rs	Bank Rs
2016					2016
Dec.01	Capital		1,20,000		Dec.03	Bank	C	50,000
Dec.03	Cash	C		50,000	Dec.10	Sushmita		20,000
Dec.06	Dinker		20,000		Dec.14	Bank	C	20,000
Dec.14	Cash	C		20,000	Dec.20	Cartage		500
Dec.22	Rani		12,000		Dec.30	Drawings	C	2,000
Dec.27	Commission		5,000		Dec.31	Balance c/d		64,500	70,000

			1,57,000	70,000				1,57,000	70,000