Question

Enter the following transaction in a double column cash book of M/s Mohit Traders for January 2017:

		Rs
01	Cash in hand	3,500
	Bank overdraft	2,300
03	Goods purchased for cash	1,200
05	Paid wages	200
10	Cash sales	8,000
15	Deposited into bank	6,000
22	Sold goods for cheque which was deposited into bank same day	2,000
25	Paid rent by cheque	1,200
28	Drew from bank for personal use	1,000
31	Bought goods by cheque	1,000

Answer 1

Books of M/s. Mohit Traders
Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date	Particulars	L.F.	Cash Rs	Bank Rs
2017					2017
Jan.01	Balance b/d		3,500		Jan.01	Balance b/d (overdraft)			2,300
Jan.10	Sales		8,000		Jan.03	Purchases		1,200
Jan.15	Cash	C		6,000	Jan.05	Wages		200
Jan.22	Sales			2,000	Jan.15	Bank	C	6,000
					Jan.25	Rent			1,200
					Jan.28	Drawings			1,000
					Jan.31	Purchases			1,000
					Jan.31	Balance c/d		4,100	2,500
			11,500	8,000				11,500	8,000