Question

Write up Cash Book of Bhanu Partap with Cash and Bank Columns from the following transactions:−

2017		(₹)
March 1	Cash-in-hand	2,710
	Cash at Bank	27,500
3	Received from Subhash	3,500
4	Sold goods for cash	10,000
7	Paid Rent by Cheque	800
8	Paid Sohan by cheque	3,000
10	Bought goods for cash	15,000
12	Paid cash for stationery	200
	Drew from Bank for office use	8,000
15	Received cheque from Surendra and sent it to Bank	6,600
16	Paid for advertisement	750
18	Issued cheque in favour of Nath Brothers	4,300
19	Cash Sales	13,000
	Paid into Bank	16,000
20	Received cheque from Vinod and sent it to Bank	2,400
22	Bought Scooter and paid for the same by cheque	18,000
25	Bank returned Surendra's cheque dishonoured
28	Paid salary by cheque	7,200
	Paid Trade expenses	2,000
29	Cash sales	9,500
30	Paid into Bank	10,000

Answer 1

Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs)	Bank (Rs)	Date	Particulars	L.F.	Cash (Rs)	Bank (Rs)
2017						2017
Mar. 01		Balance b/d		2,710	27,500	Mar. 07	Rent A/c			800
Mar. 03		Subhash		3,500		Mar. 08	Sohan			3,000
Mar. 04		Sales A/c		10,000		Mar. 10	Purchases A/c		15,000
Mar. 12		Bank A/c	C	8,000		Mar. 12	Stationery A/c		200
Mar. 15		Surendra			6,600	Mar. 12	Cash A/c	C		8,000
Mar. 19		Sales A/c		13,000		Mar. 16	Advertisement A/c		750
Mar. 19		Cash A/c	C		16,000	Mar. 18	Nath Brothers			4,300
Mar. 20		Vinod			2,400	Mar. 19	Bank A/c	C	16,000
Mar. 29		Sales A/c		9,500		Mar. 22	Vehicle A/c			18,000
Mar. 30		Cash A/c	C		10,000	Mar. 26	Surendra			6,600
						Mar. 28	Salary A/c			7,200
						Mar. 28	Trade Expenses A/c		2,000
						Mar. 30	Bank A/c	C	10,000
						Mar. 31	Balance c/d		2,760	14,600
				46,710	62,500				46,710	62,500
Apr. 01		Balance b/d		2,760	14,600