Question

Prepare Two-column Cash Book of Vinod, Delhi from the following transactions:

2018			₹
Oct. 1	Cash in Hand		25,000
Oct. 1	Cash at Bank		75,000
Oct. 7	Bought goods for ₹ 15,000 plus IGST @ 12% against cheque
Oct. 8	Bought goods for ₹ 5,000 plus CGST and SGST @ 6% each
Oct. 10	Honoured our own acceptance by cheque		5,000
Oct. 14	Paid petty expenses		150
Oct. 18	Ramesh who owed ₹ 5,000 became bankrupt and paid us 50 paise in a rupee
Oct. 20	Received cash from Manohar		7,500
	Allowed discount		250
Oct. 23	Withdrew from bank		4,000
Oct. 24	Paid to Ghanshyamdas & Co.		3,000
	Received discount		100
Oct. 25	Withdrew from bank for personal expenses		3,000
Oct. 27	Sold goods for ₹ 11,000 plus CGST and SGST @ 6% against cash
Oct. 28	Received cheque for goods sold for ₹ 9,000 plus CGST and SGST @ 6% each
Oct. 29	Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into bank

Answer 1

Cash Book
Dr.											Cr.
Date		Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2018						2018
Oct 01		Balance b/d		25,000	75,000	Oct 01	Purchases A/c			15,000
Oct 18		Ramesh A/c		2,500		Oct 01	Input IGST A/c			1,800
Oct 20		Manohar A/c		7,500		Oct 08	Purchases A/c		5,000
Oct 23		Bank A/c	C	4,000		Oct 08	Input CGST A/c		300
Oct 27		Sales A/c		11,000		Oct 08	Input SGST A/c		300
Oct 27		Output CGST A/c		660		Oct 10	Bills Payable A/c			5,000
Oct 27		Output SGST A/c		660		Oct 14	Petty Expenses A/c		150
Oct 28		Sales A/c			9,000	Oct 23	Cash A/c			4,000
Oct 28		Output CGST A/c			540	Oct 24	Ghanshyamdas & Co. A/c		3,000
Oct 28		Output SGST A/c			540	Oct 25	Drawings A/c			3,000
Oct 29		Loan A/c		2,000	3,000	Oct 31	Balance c/d		44,570	59,280
				53,320	88,080				53,320	88,080