Question

Prepare a double column cash book with the help of the following information for December 2010.
$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Started business with cash}& 1,20,000\\ 3& \text{Cash paid into bank}& 50,000\\ 5& \text{Purchased goods from Sushmita}& 20,000\\ 6& \text{Sold goods to Dinker and received a cheque}& 20,000\\ 10& \text{Paid to Sushmita cash}& 20,000\\ 14& \text{Cheque received on December 6,2010 deposited into bank}& \\ 18& \text{Sold goods to Rani}& 12,000\\ 20& \text{Cartage paid in cash}& 500\\ 22& \text{Received cash from Rani}& 12,000\\ 27& \text{Commission received}& 5,000\\ 30& \text{Drew cash for personal use}& 2,000\end{array}$

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}$ $\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ 2010& & & & & 2010& & & & \\ \text{Dec 1}& \text{Capital}& & 1,20,000& & \text{Dec 3}& \text{Bank}& \text{C}& 50,000& \\ \text{Dec 3}& \text{Cash}& \text{C}& & 50,000& \text{Dec 10}& \text{Sushmita}& & 20,000& \\ \text{Dec 6}& \text{Dinker}& & 20,000& & \text{Dec 14}& \text{Bank}& \text{C}& 20,000& \\ \text{Dec 14}& \text{Cash}& \text{C}& & 20,000& \text{Dec 20}& \text{Cartage}& & 500& \\ & & & & & & & & & \\ \text{Dec 22}& \text{Rani}& & 12,000& & \text{Dec 30}& \text{Drawing}& & 2,000& \\ & & & & & & & & & \\ \text{Dec 27}& \text{Commission}& & 5,000& & \text{Dec 31}& \text{Balance}& & 64,500& 70,000\\ & & & & & & \text{c/d}& & & \\ & & & \overline{\underset{–}{1,57,000}}& \overline{\underset{–}{70,000}}& & & & \overline{\underset{–}{1,57,000}}& \overline{\underset{–}{70,000}}\\ 2011& & & & & & & & & \\ \text{Jan 1}& \text{Balance b/d}& & 64,500& 70,000& & & & & \end{array}$