M-s Ruchi trader started their cash book with the following balances on July 2017- cash in hand Rs 1-354 and balance in bank current account Rs 7-560 - He had the following transaction in the month of July- 2017-Rs03 Cash sales 0-1 05 Purchased goods- joods- paidxpenses by cheque Cash sales - 08 C- 12 P - 12 expenses Rs2-3006-00010-00070020-00015-00010-0007-000 2 - 2 Pa- 5 Sa - Cash salesPaid trade expeSales goods- rePurchased mot received same cheque day - 12 Pa- 15 Sa- 18 Pul - deposited motor rpaid by cheque 1-4 Purchased mCheque recei or car P 20 received Manisha deposited same day from 22 Sales ed from N 25 5 2 1-3 Cash S cheque 1 Manishairned dish- Manisha-s dishonoured 28 329 Manisha-sPaid RentPaid telepl eque returned dishonoie expenses by cheque 2-0005002-000 Paid RePaid telCash w telephone by chequeonal use 31 Cash withdrawn for personal usePrepare bank column cash book

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M/s Ruchi tra...

Question

M/s Ruchi trader started their cash book with the following balances on July 2017: cash in hand Rs 1,354 and balance in bank current account Rs 7,560. He had the following transaction in the month of July, 2017:

Rs

03

Cash sales

2,300

05

Purchased goods, paid by cheque

6,000

08

Cash sales

10,000

12

Paid trade expenses

700

15

Sales goods, received cheque (deposited same day)

20,000

18

Purchased motor car paid by cheque

15,000

20

Cheque received from Manisha (deposited same day)

10,000

22

Cash Sales

7,000

25

Manisha’s cheque returned dishonoured

28

Paid Rent

2,000

29

Paid telephone expenses by cheque

500

31

Cash withdrawn for personal use

2,000

Prepare bank column cash book

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Solution

Books of M/s. Ruchi Trader

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

1,354

7,560

Jul.05

Purchases

6,000

Jul.03

Sales

2,300

Jul.12

Trade Expenses

700

Jul.08

Sales

10,000

Jul.18

Motor Car

15,000

Jul.15

Sales

20,000

Jul.25

Manisha (Dishonour)

10,000

Jul.20

Manisha

10,000

Jul.28

Rent

2,000

Jul.22

Sales

7,000

Jul.29

Telephone Expenses

500

Jul.31

Drawings

2,000

Jul.31

Balance c/d

15,954

6,060

20,654

37,560

20,654

37,560

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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.

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

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
03	Opened bank account with ICICI	30,000
05	Purchased goods for cash	10,000
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Prepare double column cash book from the following transactions for the year August 2017:

		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
27	Received commission by cheque	6,000
29	Paid Rent	2,000
30	Withdrew cash for personal use	1,200
31	Salary paid	6,000

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

Q. Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:−

2017		(₹)
March 1	Cash-in-hand	2,710
	Cash at Bank	27,500
3	Received from Subhash	3,500
4	Sold goods for cash	10,000
7	Paid Rent by Cheque	800
8	Paid Sohan by cheque	3,000
10	Bought goods for cash	15,000
12	Paid cash for stationery	200
	Drew from Bank for office use	8,000
15	Received cheque from Surendra and sent it to Bank	6,600
16	Paid for advertisement	750
18	Issued cheque in favour of Nath Brothers	4,300
19	Cash Sales	13,000
	Paid into Bank	16,000
20	Received cheque from Vinod and sent it to Bank	2,400
22	Bought Scooter and paid for the same by cheque	18,000
25	Bank returned Surendra's cheque dishonoured
28	Paid salary by cheque	7,200
	Paid Trade expenses	2,000
29	Cash sales	9,500
30	Paid into Bank	10,000

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		Rs
03	Cash sales	2,300
05	Purchased goods, paid by cheque	6,000
08	Cash sales	10,000
12	Paid trade expenses	700
15	Sales goods, received cheque (deposited same day)	20,000
18	Purchased motor car paid by cheque	15,000
20	Cheque received from Manisha (deposited same day)	10,000
22	Cash Sales	7,000
25	Manisha’s cheque returned dishonoured
28	Paid Rent	2,000
29	Paid telephone expenses by cheque	500
31	Cash withdrawn for personal use	2,000

Books of M/s. Ruchi Trader
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		1,354	7,560	Jul.05	Purchases			6,000
Jul.03	Sales		2,300		Jul.12	Trade Expenses		700
Jul.08	Sales		10,000		Jul.18	Motor Car			15,000
Jul.15	Sales			20,000	Jul.25	Manisha (Dishonour)			10,000
Jul.20	Manisha			10,000	Jul.28	Rent		2,000
Jul.22	Sales		7,000		Jul.29	Telephone Expenses			500
					Jul.31	Drawings		2,000
					Jul.31	Balance c/d		15,954	6,060

			20,654	37,560				20,654	37,560