Question

Prepare Simple Cash Book from the following transactions of Mr. Suresh, Delhi:

2018						₹	2018		₹
April 1					Mr. Suresh commenced business with cash	80,000	April 17	Paid for stationery	200
April 3					He bought goods	50,000	April 18	Paid for office furniture	3,000
April 5					Sold goods for Cash	40,000	April 21	Received from Mr. Kailash Chand	6,800
April 6					Received cash from Mr. Manohar	3,600	April 22	Paid for advertising	1,008
April 9					Paid into Bank	30,000	April 25	Purchased postage stamps	80
April 13					Paid cash Harikrishan	2,150	April 28	Paid Rent	1,120
							April 30	Paid electricity charges	150

Answer 1

Books of Mr. Ram Gopal of Delhi Cash Book
Dr.									Cr.
Date		Particulars	L.F.	Amount (Rs)	Date	Particulars	L.F.	Amount (Rs)
2018					2018
April 01		Capital		80,000	April 03	Purchases		50,000
April 05		Sales		40,000	April 09	Bank		30,000
April 06		Mr. Manohar Lal		3,600	April 13	Hari Krishan		2,150
April 21		Mr. Kailash Chand		6,800	April 17	Stationery		200
					April 18	Office Furniture		3,000
					April 22	Advertising		1,008
					April 25	Postage Stamps		80
					April 28	Rent		1,120
					April 30	Electricity Charges		150
					April 30	Balance c/d		42,692
				1,30,400				1,30,400