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Question

Prepare double column cash book with cash and bank column from the following information:
2017
Sept. 2 Paid wages Rs. 2,000
Sept. 5 Cash sales Rs. 70,000
Sept. 20 Goods purchased by cheque Rs. 50,000

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Solution

Cash Book (Double Column)
Date Particulars L.F. Cash Bank Date Particulars L..F. Cash Bank
2017
Sept. 2
Sept. 30
To sales
By Balance c/d
70,000

70,000
-
50,000
50,000
2017
Sept. 1
Sept. 20
Sept. 30
By wages
By purchases
By balance c/d
2,000

68,000
70,000
-
50,0000
50,000

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