Record the following transaction ,in the suitable cash book
Jan 1 cash balance 210000
Jan1 bank balance 190000
Jan2 purchased goods and paid by cheque 16000
Jan3 paid ganesh by cheque 2150
Jan4 paid into bank 31000
Jan10 sold goods to hari on credit 55000
Jan 13 hari paid by cheque in full settlement of his account 53000
Jan 15 paid haris cheque in to bank
Jan 16 withdraw from bank 18000
Jan 20 paid wages by cheque 4500
Jan 22 recevied from mohan 5000
Jan 25 cash sales 7000
Jan 30 cheque received from jai deposited in the bank 20000
Prepare appropriate cash book from the following
1 april cash balance of Rs 12500.bank balance rs 27350
April cash paid to ram lal and co for paint work done at office rs 1700
5 April cash paid for printing and stationary rs 250
11 april cash withdrawn from bank rs 5000
7 May a cash sales rs 2750
11 may cheque issued to shankar lal rs 800
18 may cheque received from lal and co rs 1150
(a)
Cash Book | |||||||||||
Dr. |
| Cr. | |||||||||
Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | ||
Jan |
|
|
| Jan |
|
| |||||
1 | Balance b/d |
| 2,10,000 | 1,90,000 | 2 | Purchases A/c |
| 16,000 | |||
4 | Cash A/c | C | 31,000 | 3 | Ganesh A/c |
| 2,150 | ||||
13 | Hari A/c |
| 4 | Bank A/c | C | 31,000 | |||||
15 | Cheques in Hand A/c |
| 53,000 | 16 | Cash A/c | C | 18,000 | ||||
16 | Bank A/c | C | 18,000 | 20 | Wages A/c |
| 4,500 | ||||
22 | Mohan A/c |
| 5,000 | 31 | Balance c/d |
| 2,09,000 | 2,53,350 | |||
25 | Sales A/c |
| 7,000 |
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30 | Cheque in Hand A/c (Jai’s Cheque) |
| 20,000 |
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| |||
|
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| 2,40,000 | 2,94,000 |
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| 2,40,000 | 2,94,000 | ||
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(b)
Cash Book | |||||||||||
Dr. |
| Cr. | |||||||||
Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | Date | Particulars | L.F. | Cash (Rs) | Bank (Rs) | ||
April 1 | Balance b/d |
| 12,500 | 27,350 | April | Office Maintenance A/c |
| 1,700 | |||
April 11 | Bank A/c | C | 5,000 | April 5 | Printing & Stationary A/c |
| 250 | ||||
May 7 | Sales A/c |
| 2,750 | April 11 | Cash A/c | C | 5,000 | ||||
May 18 | Lal & Co. A/c |
| 1,150 | May 11 | Shankar Lal A/c |
| 800 | ||||
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| Balance c/d |
| 18,300 | 22,700 | ||
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| 20,250 | 28,500 |
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| 20,250 | 28,500 | ||
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Note: It is being assumed that the cheque received from Lal & Co. was deposited in Bank on the same day.