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Question

Prepare Double column Cash Book of Vinod from the following transactions:

2010 Amt. (Rs.)

June. 1 Cash in hand Rs. 800, Bank overdraft .......5,700

June. 7 Received a cheque from Bharti ..................3,250

June. 9 Deposited the above cheque into bank.

June. 15 Cheque Received from Panna Lal ........... 1,200

June. 20 Bharti's Cheque returned dishonoured

June. 28 Panna Lal's cheque was endorsed to Kamal

June. 30 Income Tax paid by cheque................... 150

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Solution

DateParticularsLFCashBankDateParticularsLFAmountBankJune 1To Balance b/d800June 1By Balance b/d5,7009To Cheques in hand3,25020By Bharti3,25030To Balance c/d5,85030By Drawings15030By Balance c/d800¯¯¯¯¯¯¯¯800––¯¯¯¯¯¯¯¯¯¯¯¯¯9,100––––¯¯¯¯¯¯¯¯800––¯¯¯¯¯¯¯¯¯¯¯¯¯9,100––––1 JulTo Balance b/d8001 JulBy Balance b/d5,850


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