Question

Prepare double column cash book from teh following information for September 2010

$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Cash in hand}& 7,500\\ & \text{Bank overdraft}& 3,500\\ 3& \text{Paid wages}& 200\\ 5& \text{Cash sales}& 7,000\\ 10& \text{Cash deposited into bank}& 4,000\\ 15& \text{Goods purchased and paid by cheque}& 2,000\\ 20& \text{Paid rent}& 500\\ 25& \text{Drew from bank for personal use}& 500\\ 30& \text{Salary paid}& 1,000\end{array}$

Answer 1

$\begin{array}{ccccc}\text{Dr}& \text{Cash Book}& & & \text{Cr}\end{array}$
$\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ 2010& & & & & 2010& & & & \\ \text{Sep 1}& \text{Balance}& & 7,500& & \text{Sep 1}& \text{Balance}& & & 3,500\\ & \text{b/d}& & & & & \text{b/d}& & & \\ & & & & & & \text{(Overdraft)}& & & \\ \text{Sep 5}& \text{Sales}& & 7,000& & \text{Sep 3}& \text{Wages}& & 200& \\ \text{Sep 10}& \text{Cash}& \text{C}& & 4,000& \text{Sep 10}& \text{Bank}& \text{C}& 4,000& \\ \text{Sep 30}& \text{Balance}& & & 2,000& \text{Sep 15}& \text{Purchase}& & & 2,000\\ & \text{c/d}& & & & & & & & \\ & \text{(Overdraft)}& & & & & & & & \\ & & & & & \text{Sep 20}& \text{Rent}& & 500& \\ & & & & & \text{Sep 25}& \text{Drawings}& & & 500\\ & & & & & & & & & \\ & & & & & \text{Sep 30}& \text{Salary}& & 1,000& \\ & & & & & \text{Sep 30}& \text{Balance c/d}& & 8,800& \\ & & & \overline{\underset{–}{14,500}}& \overline{\underset{–}{6,000}}& & & & \overline{\underset{–}{14,500}}& \overline{\underset{–}{6,000}}\\ 2010& & & & & 2010& & & & \\ \text{Oct 1}& \text{Balance b/d}& & 8,800& & \text{Oct 1}& \text{Balance b/d}& & & 2,000\end{array}$