Question

Prepare Cash Book with Bank Column of Vinod from the following transactions:

Jan. 1 Cash in hand Rs.2,300 and Bank overdraft Rs.12,000

Jan. 7 Cheque received from Ram Rs.4,000.

Jan. 9 Deposited the above cheque into Bank.

Jan. 12 Goods sold for Rs.15,000 and deposited into the bank on the same day.

Jan. 18 Money withdrawn from bank for office use Rs.2,000.

Jan. 23 Money withdrawn from bank for personal use Rs.1,000.

Jan. 31 Bank charges Rs.200.

Answer 1

Cash Book

$\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{L.F}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{L.F}& \text{Cash}& \text{Bank}\\ \text{Jan 1}& \text{To Balance b/d}& & 2,300& & \text{Jan 1}& \text{By balance}& & & 12,000\\ 9& \text{To Cheque in hand}& & & 4,000& 18& \text{By Cash}& C& & 2,000\\ 12& \text{To Sales}& & & 15,000& 23& \text{By drawings}& & & 1,000\\ 18& \text{To Bank}& C& & & 31& \text{By bank charge}& & & 200\\ & & & & & 31& \text{By balance}& & 2,300& 3,800\\ & & & \overline{2,300}& \overline{19,000}& & & & \underset{–}{\overline{2,300}}& \underset{–}{\overline{19,000}}\\ \text{Feb 1}& \text{To Balance b/d}& & \overline{2,300}& \overline{3,800}& & & & & \end{array}$