Enter the following transactions in the cash book with cash and bank column
1st jan 2012-cash in hand-4000
cash at bank-12000
4th jan 2012-Sold goods for cash-13200
5th jan 2012-recieved from suresh-2500
6th jan 2012-recieved a cheque from ravi and immediatly depsited into bank-6400(please state the transaction for this)
7th jan 2012-salaries paid by cheque
10th jan 2012-paid sudhir by cheque-5000
12 jan 2012-paid for travelling expenses-120015th jan 2010-cash purchases
16 jan 2012-cash deposited into bank-10000
20th jan 2012-cash sales-15100
purchased machinery and payment made by cheque-6800
21 jan 2012-paid wages for installation of machinery-400
22jan 2012-withdrew from bank for office use-7500
23rd jan 2012-recieved a cheque from anil and deposited it into bank-4600
27th jan 2012-anil's cheque dishonored by bank-4600
28 jan 2012-purchased typewriter and payment made by cheque-8000
30 jan 2012-paid salary-120
31 jan 2012-paid into bank-1200
Two Column Cash Book | |||||||||
Date | Particulars | L.F. | Cash | Bank | Date | Particulars | L.F. | Cash | Bank |
2012 |
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Jan. 01 | Balance b/d |
| 4,000 | 12,000 | Jan. 07 | Salaries |
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Jan. 04 | Sales A/c |
| 13,200 |
| Jan. 10 | Sudhir |
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| 5,000 |
Jan. 05 | Suresh |
| 2,500 |
| Jan. 12 | Travelling Expenses |
| 1,200 |
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Jan. 06 | Ravi |
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| 6,400 | Jan. 15 | Purchases |
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Jan. 16 | Cash | C |
| 10,000 | Jan. 16 | Bank | C | 10,000 |
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Jan. 20 | Sales |
| 15,100 |
| Jan. 21 | Machinery |
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| 6,800 |
Jan. 22 | Bank | C | 7,500 |
| Jan. 21 | Machinery |
| 400 |
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Jan. 23 | Anil |
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| 4,600 | Jan. 22 | Cash | C |
| 7,500 |
Jan. 31 | Cash | C |
| 1,200 | Jan. 27 | Anil |
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| 4,600 |
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| Jan. 28 | Typewriter |
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| 8,000 |
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| Jan. 30 | Salary |
| 120 |
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| Jan. 31 | Bank | C | 1,200 |
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| Jan. 31 | Balance c/d |
| 29,380 | 2,300 |
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| 42,300 | 34,200 |
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| 42,300 | 34,200 |
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Notes:
- Purchase of Machinery is assumed to be made on January 20 as the date is not mentioned.
- Wages paid for installation of Machinery that is paid on January 21 is assumed to be paid in cash, therefore, recorded in the cash column.
- The amount paid for salaries by cheque on January 07, 2012 and the amount of cash purchases made on January 15 is missing in the given question. Therefore, these transactions are not recorded in the Cash Book. However, if amounts are given, then we record Salaries paid by cheque on the credit side in the Bank column and Cash purchases are recorded on the credit side in the Cash column.