Question

Record the following transactions in a bank column cash book for December 2010

$\begin{array}{ccc}& & \text{Rs.}\\ 1& \text{Started business with cash}& 80,000\\ 4& \text{Deposited in bank}& 50,000\\ 10& \text{Received cash from Rahul}& 1,000\\ 15& \text{Bought goods for cash}& 8,000\\ 22& \text{Bought goods by cheque}& 10,000\\ 25& \text{Paid to Shyam by cash}& 20,000\\ 30& \text{Drew from Bank for office use}& 2,000\\ 31& \text{Rent paid by cheque}& 1,000\end{array}$

Answer 1

$\begin{array}{cccccccc}\text{Dr}& & & & \text{Cash Book}& & & \text{Cr}\end{array}$ $\begin{array}{cccccccccc}\text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}& \text{Date}& \text{Particulars}& \text{JF}& \text{Cash}& \text{Bank}\\ & & & \text{(Rs)}& \text{(Rs)}& & & & \text{(Rs)}& \text{(Rs)}\\ \text{2010}& & & & & \text{2010}& & & & \\ \text{Dec 1}& \text{Capital}& & 80,000& & \text{Dec 4}& \text{Bank}& \text{C}& 50,000& \\ \text{Dec 4}& \text{Cash}& \text{C}& & 50,000& \text{Dec 15}& \text{Purchase}& & 8,000& \\ \text{Dec 10}& \text{Rahul}& & 1,000& & \text{Dec 22}& \text{Purchase}& & & 10,000\\ \text{Dec 30}& \text{Bank}& \text{C}& 2,000& & \text{Dec 25}& \text{Shyam}& & 20,000& \\ & & & & & \text{Dec 30}& \text{Cash}& \text{C}& & \text{2,000}\\ & & & & & \text{Dec 31}& \text{Rent}& & & \text{1,000}\\ & & & & & \text{Dec 31}& \text{Balance c/d}& & \text{5,000}& \text{37,000}\\ & & & \overline{\underset{–}{83,000}}& \overline{\underset{–}{50,000}}& & & & \overline{\underset{–}{83,000}}& \overline{\underset{–}{50,000}}\\ \text{2011}& & & & & & & & & \\ \text{Jan 1}& \text{Balance b/d}& & 5,000& 37,000& & & & & \end{array}$