Question

Record the following transactions in Double Columns Cash Book and balance the book on 31st March, 2019:

2019			₹
March 1	Cash in Hand		12,750
	Cash at Bank		72,400
March 4	Received from Asha cash ₹ 1,200 and a cheque for ₹ 3,200, allowed discount ₹ 400
March 7	Paid salary to staff by cheque		25,600
March 9	Withdrawn cash from bank for office use		21,900
March 12	Interest paid by bank on bank balance		1,200
March 16	Purchased furniture in cash		16,500
March 21	Paid Mohan & Co. by cheque, discount received ₹ 100		10,900
March 24	Proprietor withdrew from office cash for his personal use		11,600
March 29	Sold goods to Manoj for cash		14,800
March 31	Deposited office cash into bank		21,200

Answer 1

Cash Book
Dr.											Cr.
Date		Particulars	L.F.	Cash (₹)	Bank (₹)	Date	Particulars	L.F.	Cash (₹)	Bank (₹)
2019						2019
Mar 01		Balance b/d		12,750	72,400	Mar 07	Salary A/c			25,600
Mar 04		Asha A/c		1,200	3,200	Mar 09	Cash A/c	C		21,900
Mar 09		Bank A/c	C	21,900		Mar 16	Furniture A/c		16,500
Mar 12		Bank Interest			1,200	Mar 21	Mohan & Co.			10,900
Mar 29		Sales A/c		14,800		Mar 24	Drawings A/c		11,600
Mar 31		Cash A/c	C		21,200	Mar 31	Bank A/c	C	21,200
							Balance c/d		1,350	39,600
				50,650	98,000				50,650	98,000