Question

M/s Ruchi trader started their cash book with the following balances on December 1,2010 cash in hand Rs. 1,354 and balance in bank current account Rs. 7,560. He had the following transaction in the month of December 2010.

$\begin{array}{ccc}& & \text{Rs.}\\ 3& \text{Cash sales}& 2,300\\ 5& \text{Purchased goods, paid by cheque}& 6,000\\ 8& \text{Cash sales}& 10,000\\ 12& \text{Paid trade expenses}& 700\\ 15& \text{Sold goods, received cheque (deposited same day)}& 20,000\\ 18& \text{Purchase motor car paid by cheque}& 15,000\\ 20& \text{Cheque received from Manisha (deposited same day)}& 10,000\\ 22& \text{Cash Sales}& 7,000\\ 25& \text{Manisha's cheque returned dishonoured}& \\ 28& \text{Paid Rent}& 2,000\\ 29& \text{Paid telephone expenses by cheque}& 500\\ 31& \text{Cash withdrawn for personal use}& 2,000\end{array}$
Prepare bank column cash book.

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}$

$\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ 2010& & & & & 2010& & & & \\ \text{Dec 1}& \text{Balance b/d}& & 1,354& 7,560& \text{Dec 5}& \text{Purchase}& & & 6,000\\ & & & & & & & & & \\ \text{Dec 3}& \text{Sales}& & 2,300& & \text{Dec 12}& \text{Trade}& & 700& \\ & & & & & & \text{Expenses}& & & \\ \text{Dec 8}& \text{Sales}& & 10,000& & \text{Dec 18}& \text{Motor Car}& & & 15,000\\ & & & & & & & & & \\ \text{Dec 15}& \text{Sales}& & & 20,000& \text{Dec 25}& \text{Manisha}& & & 10,000\\ & & & & & & \text{(Dishonour)}& & & \\ \text{Dec 20}& \text{Manisha}& & & 10,000& \text{Dec 28}& \text{Rent}& & 2,000& \\ \text{Dec 22}& \text{Sales}& & 7,000& & \text{Dec 29}& \text{Telephone}& & & 500\\ & & & & & & \text{Expenses}& & & \\ & & & & & \text{Dec 31}& \text{Drawings}& & 2,000& \\ & & & & & & & & & \\ & & & & & \text{Dec 31}& \text{Balance c/d}& & 15,954& 6,060\\ & & & \overline{\underset{–}{20,654}}& \overline{\underset{–}{37,560}}& & & & \overline{\underset{–}{20,654}}& \overline{\underset{–}{37,560}}\\ 2011& & & & & & & & & \\ \text{Jan 1}& \text{Balance b/d}& & 15,954& 6,060& & & & & \end{array}$