Question

Record the following transactions in a cash book with cash and bank columns:

2017		(₹)
Jan. 1	Bank overdraft	12,000
	Cash in hand	2,300
Jan. 7	Cheque received from Ram ₹ 4,000 and discount allowed ₹ 200
Jan. 8	Deposited the above cheque into Bank	4,000
Jan. 12	Banked	200
Jan. 15	Received a money order from Gopal	500
Jan. 16	Money withdrawn from Bank for office use	300
Jan. 18	Bank Charges	20
Jan. 20	Interest on bank overdraft	1,000

Answer 1

Cash Book
Dr.											Cr.
Date		Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017						2017
Jan. 01		Balance b/d		2,300		Jan. 01	Balance b/d			12,000
Jan. 08		Cheques- in-Hand A/c			4,000	Jan. 12	Bank A/c	C	200
Jan. 12		Cash A/c	C		200	Jan. 16	Cash A/c	C		300
Jan. 15		Gopal		500		Jan. 18	Bank Charges A/c			20
Jan. 16		Bank A/c	C	300		Jan. 20	Interest on O/D			1,000
Jan. 31		Balance c/d			9,120	Jan. 31	Balance c/d		2,900
				3,100	13,320				3,100	13,320
Feb. 01		Balance b/d		2,900		Feb. 01	Balance b/d			9,120

Working Note:

Journal Proper
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 07	Cheques-in-Hand A/c		Dr.		4,000
	Discount Allowed A/c		Dr.		200
	To Ram					4,200
	(Received cheque from Ram)