Prepare a simple cash book from the following information:

2011 Jan.

1.

Mr. Ashvin started business with cash Rs 95,000.

3.

Purchased furniture for office use Rs 17,500.

4.

Purchased goods worth Rs 11,000.

7.

Purchased machinery for Rs 15,000.

10.

Sold goods of Rs 14,300 to Sanket Traders for cash.

13.

Received from Suyash Rs 9,000.

15.

Withdrew Rs 2,500 from business for personal use.

19.

Borrowed loan from Mr. Trilok Rs 40,000.

22.

Purchased goods of Rs 14,000 at 5% trade discount.

26.

Paid salary to staff Rs 18,000.

29.

Paid carriage on goods purchased Rs 1,400.

30.

Paid electricity bill Rs 4,980.

31

Deposited into bank Rs 7,000.

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Solution

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(Rs)

Date

Particulars

L.F.

Cash

(Rs)

Jan 2011

Jan 2011

1

Capital A/c

95,000

3

Furniture A/c

17,500

10

Sales A/c

14,300

4

Purchases A/c

11,000

13

Suyash

9,000

7

Machinery A/c

15,000

19

Mr. Trilok’s Loan A/c

40,000

15

Drawings A/c

2,500

22

Purchases A/c

[14,000 – 700]

13,300

26

Salary A/c

18,000

29

Carriage A/c

1,400

30

Electricity A/c

4,980

31

Bank A/c

7,000

31

Balance c/d

67,620

1,58,300

1,58,300

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2011 Jan.
1.	Mr. Ashvin started business with cash Rs 95,000.
3.	Purchased furniture for office use Rs 17,500.
4.	Purchased goods worth Rs 11,000.
7.	Purchased machinery for Rs 15,000.
10.	Sold goods of Rs 14,300 to Sanket Traders for cash.
13.	Received from Suyash Rs 9,000.
15.	Withdrew Rs 2,500 from business for personal use.
19.	Borrowed loan from Mr. Trilok Rs 40,000.
22.	Purchased goods of Rs 14,000 at 5% trade discount.
26.	Paid salary to staff Rs 18,000.
29.	Paid carriage on goods purchased Rs 1,400.
30.	Paid electricity bill Rs 4,980.
31	Deposited into bank Rs 7,000.

Cash Book
Dr.	Cr.
Date		Particulars	L.F.	Cash (Rs)	Date	Particulars	L.F.	Cash (Rs)
Jan 2011					Jan 2011
1		Capital A/c		95,000	3	Furniture A/c		17,500
10		Sales A/c		14,300	4	Purchases A/c		11,000
13		Suyash		9,000	7	Machinery A/c		15,000
19		Mr. Trilok’s Loan A/c		40,000	15	Drawings A/c		2,500
					22	Purchases A/c [14,000 – 700]		13,300
					26	Salary A/c		18,000
					29	Carriage A/c		1,400
					30	Electricity A/c		4,980
					31	Bank A/c		7,000
					31	Balance c/d		67,620
				1,58,300				1,58,300