Question

Prepare a Two Column Cash Book :−

2013		(₹)
Jan. 1.	Cash in hand	5,000
	Bank Overdraft	1,000
2.	Paid Wages	1,500
3.	Deposited into Bank	2,000
4.	Cash sales	7,500
5.	Sold goods for cheque whcih was deposited in bank on the same day	5,000
6.	Purchased goods from Hari on credit	4,000
7.	Drew from Bank for personal use	1,000
8.	Paid to Hari in full settlement	3,500
9.	Received from Ram,who owes ₹5,000, ₹2,000 only on account.

Answer 1

Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2013						2013
Jan. 01		Balance b/d		5,000		Jan. 01	Balance b/d			1,000
Jan. 03		Cash A/c	C		2,000	Jan. 02	Wages A/c		1,500
Jan. 04		Sales A/c		7,500		Jan. 03	Bank A/c	C	2,000
Jan. 05		Sales A/c			5,000	Jan. 07	Drawing A/c			1,000
Jan. 09		Ram		2,000		Jan. 08	Hari		3,500	–
						Jan. 31	Balance c/d		7,500	5,000
				14,500	7,000				14,500	7,000
Feb. 01		Balance b/d		7,500	5,000

Note: Transaction dated January 06, 2013, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.