Question

​Prepare Two-column Cash Book of Bimal, Lucknow from the following transactions:

2019		₹	2019		₹
June 1	Cash Balance	5,000	June 21	Drawn from Bank	5,000
June 1	Bank Balance	17,500	June 29	Paid office salaries in cash	4,000
June 5	Cash received from sale of personal asset deposited in firm's account	5,000	June 30	Sold goods in cash for ₹ 8,000 plus CGST and SGST @ 6% each and banked the same
June 6	Cheque received as advance against sale, paid into bank	50,000	June 30	Paid rent by cheque including CGST and SGST @ 6% each	1,120
June 7	Paid S. Bose by cheque	12,500	June 30	Paid into Bank	7,500
	Discount received	200
June 9	Paid wages in cash	3,000
June 20	Received a cheque from
	A. Mukherjee and sent it to bank	6,000

Answer 1

	Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2019					2019
June 01	Balance b/d		5,000	17,500
June 05	Investment		5,000		June 07	S. Bose			12,500
June 06	Advances A/c			50,000	June 09	Wages A/c		3,000
June 20	A Mukherji			6,000	June 21	Cash A/c	C		5,000
June 21	Bank A/c	C	5,000		June 29	Office Salaries A/c		4,000
June 30	Sales A/c			8,000	June 30	Rent A/c			1,000
June 30	Output CGST A/c			480	June 30	Input CGST A/c			60
June 30	Output SGST A/c			480	June 30	Input SGST A/c			60
June 30	Cash A/c	C		7,500	June 30	Bank A/c	C	7,500
					June 30	Balance c/d		500	71,340
			15,000	89,960				6,500	89,960