Q. Enter the following transactions of Sept 1997, in two columns cash book Sept, 1997
1) Started business with cash 25,000
1) opened bank account 12500
1) cash purchases 2000
2) paid rent by cheque 500
2) Sold goods to Samir 2000
3 Received a crossed cheque from samir 500
3) purchased goods for cash, amount paid by cheque 1500
3) Sold goods for cash, amount received by cheque 1000
4) Purchased goods from Vipan and paid by Cheque which was received for sales 1000
4) purchased goods from sohan 4500
5) Paid to Sohan by cheque 1400
He allowed discount 100
5)Withdraw cash for personal use 200
6) Withdraw cash for office use 500
7) Sold goods to Tilak amount received by cheque 1000
8) Purchased goods from Rakesh 1050
9) Endorced the cheque received from Tilak to Ramesh in full settlement of his account 1050
10) Cash sales 2000
11) cash deposited to bank 1000
12) purchased furniture 1000
13) Bank collected dividend 500

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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)
Sep
1997

Sep
1997

1
Capital A/c

25,000

1
Bank A/c
C
12,500

1
Cash A/c
C

12,500
1
Purchases A/c

2,000

3
Samir A/c

500
2
Rent A/c

500
5
Drawings A/c

200

3
Purchases A/c

1,500
6
Bank A/c

500

5
Sohan A/c

1,400
10
Sales A/c

2,000

6
Cash A/c

500
11
Cash A/c
C

1,000
11
Bank A/c
C
1,000

13
Dividend A/c

500
12
Furniture A/c

1,000

30
Balance c/d

11,000
10,600

27,700
14,500

27,500
14,500

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