Prepare a Double Column Cash Bank from the following transactions:
2012 Rs.
1. Cash in Hand 1,800
1. Cash at bank 11,000
5. Discounted a bill of exchange at 1% through bank 4,000
7. Bought goods by cheque 7,000
8. Bought goods for cash 500
10. Honored our own acceptance by cheque 5,000
14. Paid trade expenses 105
16. Paid into bank 1,000
18. Ramesh who owed Rs.500 become bankrupt and paid us 50 paise in a rupee
20. Received cash from manohar 400
Allowed discount 10
23. Withdrew from bank 400
24. Paid to ghanshyamdas & co. 300
Allowed discount 10
24. Received Rs. 2000 for a bill of exchange from hari ram and deposited into bank
25. Withdrew from bank for private expenses 300
27. Sold goods for cash 200
28. Received cheque for goods sold 9,000
29. Received repayment of loan Rs. 5000 and deposited Rs. 3000 into the bank
30. Bank charges as per pass book 60
Cash Book | |||||||||||
Dr. |
| Cr. | |||||||||
Date | Particulars | L.F. | Cash Rs | Bank Rs | Date | Particulars | L.F. | Cash Rs | Bank Rs | ||
01 | Balance b/d |
| 1,800 | 11,000 | 07 | Purchases |
| - | 7,000 | ||
05 | Bills Receivable |
| - | 3,960 | 08 | Purchases |
| 500 |
| ||
16 | Cash | C | - | 1,000 | 10 | Bills Payable |
| - | 5,000 | ||
18 | Ramesh |
| 250 | - | 14 | Trade Expenses |
| 105 | - | ||
20 | Manohar |
| 400 | - | 16 | Bank | C | 1,000 | - | ||
23 | Bank | C | 400 | - | 23 | Cash | C | - | 400 | ||
24 | Bills Receivable |
|
| 2,000 | 24 | Ghanshyamdas & Co. |
| 300 | - | ||
27 | Sales |
| 200 | - | 25 | Drawings |
| - | 300 | ||
28 | Sales |
| - | 9,000 | 30 | Bank |
| - | 60 | ||
29 | Loan |
| 2,000 | 3,000 | 31 | Balance c/d |
| 3,145 | 17,200 | ||
|
|
|
|
|
|
|
|
|
| ||
|
|
| 5,050 | 29,960 |
|
|
| 5,050 | 29,960 | ||
|
|
|
|
|
|
|
|
|
| ||