Write the following transactions in a Two Column Cash Book and balance the Cash Book:−

2013

(₹)

Jan. 1 Cash in hand 6,000

Bank Balance (Cr) 3,000

3 Deposited into Bank 2,000

5 Received from Mohan 400

Discount allowed 10

7 Received a cheque from Hari and sent it to bank 600

9 Received a cheque from Prem Mohan 1,600

Discount allowed 25

12 Withdrew from bank for office use 300

13 Bought goods for cash 600

14 Sold goods for cash 1,200

16 Paid to Ganesh by cheque 494

Discount received 6

18 Prem Mohan's cheque deposited in the bank

20 Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800 and a cheque of ₹ 700.

22 Deposited into bank (including Gopal's cheque) 900

24 Paid rent by cheque 150

25 Withdrew from bank for personal use 200

28 Bank notifies that Prem Mohan's cheque was dishonoured

30 Received from Anil ₹ 270 in cash and ₹ 540 by cheque.

Discount Allowed ₹ 90.

The cheque was deposited into bank.

31 Bank charges as shown in Pass Book 5

Paid Salary 500

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Solution

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 6,000 Jan. 01 Balance b/d 3,000

Jan. 03 Cash A/c C 2,000 Jan. 03 Bank A/c C 2,000

Jan. 05 Mohan 400 Jan. 12 Cash A/c C 300

Jan. 07 Hari 600 Jan. 13 Purchases A/c 600

Jan. 12 Bank A/c C 300 Jan. 16 Ganesh 494

Jan. 14 Sales A/c 1,200 Jan. 22 Bank A/c C 200

Jan. 18 Cheques- in- Hand A/c 1,600 Jan. 24 Rent A/c 150

Jan. 20 Gopal 800 Jan. 25 Drawings A/c 200

Jan. 22 Cheques-in- Hand A/c 700 Jan. 28 Prem Mohan 1,600

Jan. 22 Cash A/c C 200 Jan. 31 Bank Charges A/c 5

Jan. 30 Anil 270 540 Jan. 31 Salary A/c 500

Jan. 31 Balance c/d 109 Jan. 31 Balance c/d 5,670

8,970 5,749 8,970 5,749

Feb. 01 Balance b/d 5,670 Feb. 01 Balance b/d 109

Working Note:

Journal Proper

Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)

2017

Jan. 09 Cheques-in-Hand A/c Dr. 1,600

Discount Allowed A/c 25

To Prem Mohan
1,625

(Received cheque from Prem Mohan)

Jan. 20 Cheques-in-Hand A/c Dr. 700

To Gopal
700

(Received cheque from Gopal)

Jan. 28 Prem Mohan Dr. 25

To Discount Allowed A/c
25

(Cheque received from Prem Mohan, dishonoured)

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2013		(₹)
Jan. 1	Cash in hand	6,000
	Bank Balance (Cr)	3,000
3	Deposited into Bank	2,000
5	Received from Mohan	400
	Discount allowed	10
7	Received a cheque from Hari and sent it to bank	600
9	Received a cheque from Prem Mohan	1,600
	Discount allowed	25
12	Withdrew from bank for office use	300
13	Bought goods for cash	600
14	Sold goods for cash	1,200
16	Paid to Ganesh by cheque	494
	Discount received	6
18	Prem Mohan's cheque deposited in the bank
20	Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800 and a cheque of ₹ 700.
22	Deposited into bank (including Gopal's cheque)	900
24	Paid rent by cheque	150
25	Withdrew from bank for personal use	200
28	Bank notifies that Prem Mohan's cheque was dishonoured
30	Received from Anil ₹ 270 in cash and ₹ 540 by cheque.
	Discount Allowed ₹ 90.
	The cheque was deposited into bank.
31	Bank charges as shown in Pass Book	5
	Paid Salary	500

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		6,000		Jan. 01	Balance b/d			3,000
Jan. 03	Cash A/c	C		2,000	Jan. 03	Bank A/c	C	2,000
Jan. 05	Mohan		400		Jan. 12	Cash A/c	C		300
Jan. 07	Hari			600	Jan. 13	Purchases A/c		600
Jan. 12	Bank A/c	C	300		Jan. 16	Ganesh			494
Jan. 14	Sales A/c		1,200		Jan. 22	Bank A/c	C	200
Jan. 18	Cheques- in- Hand A/c			1,600	Jan. 24	Rent A/c			150
Jan. 20	Gopal		800		Jan. 25	Drawings A/c			200
Jan. 22	Cheques-in- Hand A/c			700	Jan. 28	Prem Mohan			1,600
Jan. 22	Cash A/c	C		200	Jan. 31	Bank Charges A/c			5
Jan. 30	Anil		270	540	Jan. 31	Salary A/c		500
Jan. 31	Balance c/d			109	Jan. 31	Balance c/d		5,670
			8,970	5,749				8,970	5,749
Feb. 01	Balance b/d		5,670		Feb. 01	Balance b/d			109

Journal Proper
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2017
Jan. 09	Cheques-in-Hand A/c	Dr.		1,600
	Discount Allowed A/c			25
	To Prem Mohan				1,625
	(Received cheque from Prem Mohan)

Jan. 20	Cheques-in-Hand A/c	Dr.		700
	To Gopal				700
	(Received cheque from Gopal)

Jan. 28	Prem Mohan	Dr.		25
	To Discount Allowed A/c				25
	(Cheque received from Prem Mohan, dishonoured)