Question

Prepare double column cash book from the following transactions for the year December 2010

$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Cash in hand}& 17,500\\ & \text{Cash in bank}& 5,000\\ 3& \text{Purchased goods for cash}& 3,000\\ 5& \text{Received cheque from Jasmeet}& 10,000\\ 8& \text{Sold goods for cash}& 7,000\\ 10& \text{Jasmeet's cheque deposited into bank}& 20,000\\ 12& \text{Purchased goods and paid by cheque}& \\ 15& \text{Paid establishment expenses through bank}& 1,000\\ 18& \text{Cash sales}& 7,000\\ 20& \text{Deposited into bank}& 10,000\\ 24& \text{Paid trade expesnes}& 500\\ 27& \text{Received commission by cheque}& 6,000\\ 29& \text{Paid Rent}& 2,000\\ 30& \text{Withdrew cash for personal use}& 2,000\\ 31& \text{Salary paid}& 6,000\end{array}$

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}$
$\begin{array}{ccccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}& \\ 2010& & & & & 2010& & & & & \\ \text{Dec 1}& \text{Balance b/d}& & 17,500& 5,000& \text{Dec 3}& \text{Purchase}& & 3,000& & \\ & & & & & & \text{A/c}& & & & \\ \text{Dec 5}& \text{Jasmeet}& & 10,000& & \text{Dec 10}& \text{Bank A/c}& \text{C}& 10,000& & \\ \text{Dec 8}& \text{Sales A/c}& & 7,000& & \text{Dec 12}& \text{Purchase A/c}& & & 20,000& \\ & & & & & & \text{A/c}& & & & \\ \text{Dec 10}& \text{Cash A/c}& \text{C}& & 10,000& \text{Dec 15}& \text{Establishment}& & & 1,000& \\ & & & & & & \text{Expenses A/c}& & & & \\ \text{Dec 18}& \text{Sales A/c}& & 7,000& & \text{Dec 20}& \text{Bank A/c}& \text{C}& 10,000& & \\ \text{Dec 20}& \text{Cash A/c}& & & 10,000& \text{Dec 29}& \text{Trade}& & 500& & \\ & & & & & & \text{Expenses A/C}& & & & \\ \text{Dec 27}& \text{Commission A/c}& & & 6000& \text{Dec 29}& \text{Rent A/c}& & 2,000& & \\ & & & & & \text{Dec 30}& \text{Drawings A/c}& & 1,200& & \\ & & & & & \text{Dec 31}& \text{Salary A/c}& & 6,000& & \\ & & & & & \text{Dec 31}& \text{Balance c/d}& & 8,800& 10,000& \\ & & & \overline{\underset{–}{41,500}}& \overline{\underset{–}{31,000}}& & & & \overline{\underset{–}{41,500}}& \overline{\underset{–}{31,000}}& \\ 2011& & & & & & & & & & \\ \text{Jan 1}& \text{Balance b/d}& & 8,800& 10,000& & & & & & \end{array}$