Prepare double column cash book from the following information for July 2017-0 0 0 0 1 0 0 1-2 01 Cash in handBank overdraft03 Paid wages05 Cash sales10 Cash deposited into bank15 Goods purchased and paid by cheque20 Paid rent25 Drew from bank for personal use30 Salary paid Rs7-5003-5002007-0004-0002-0005004001-000

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Standard XII

Accountancy

Stationary/ Food Supplies

Prepare doubl...

Question

Prepare double column cash book from the following information for July 2017:

Rs

01

Cash in hand

7,500

Bank overdraft

3,500

03

Paid wages

200

05

Cash sales

7,000

10

Cash deposited into bank

4,000

15

Goods purchased and paid by cheque

2,000

20

Paid rent

500

25

Drew from bank for personal use

400

30

Salary paid

1,000

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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

2017

2017

Jul.01

Balance b/d

7,500

Jul.01

Balance b/d (Overdraft)

3,500

Jul.05

Sales

7,000

Jul.03

Wages

200

Jul.10

Cash

C

4,000

Jul.10

Bank

C

4,000

Jul.15

Purchases

2,000

Jul.20

Rent

500

Jul.25

Drawings

400

Jul.30

Salaries

1,000

Jul.30

Balance c/d (Over draft)

1,900

Jul.30

Balance c/d

8,800

14,500

5,900

14,500

5,900

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		Rs
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		Rs
01	Cash in hand	7,500
	Bank overdraft	3,500
03	Paid wages	200
05	Cash sales	7,000
10	Cash deposited into bank	4,000
15	Goods purchased and paid by cheque	2,000
20	Paid rent	500
25	Drew from bank for personal use	400
30	Salary paid	1,000

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date	Particulars	L.F.	Cash Rs	Bank Rs
2017					2017
Jul.01	Balance b/d		7,500		Jul.01	Balance b/d (Overdraft)			3,500
Jul.05	Sales		7,000		Jul.03	Wages		200
Jul.10	Cash	C		4,000	Jul.10	Bank	C	4,000
					Jul.15	Purchases			2,000
					Jul.20	Rent		500
					Jul.25	Drawings			400
					Jul.30	Salaries		1,000
Jul.30	Balance c/d (Over draft)			1,900	Jul.30	Balance c/d		8,800
			14,500	5,900				14,500	5,900