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Question
Enter the following transaction in Simple cash book for December 2017:
₹ | ||
01 | Cash in hand | 7,750 |
06 | Paid to Sonu | 45 |
08 | Purchased goods | 600 |
15 | Received cash from Parkash | 960 |
20 | Cash sales | 500 |
25 | Paid to S. Kumar | 1,200 |
30 | Paid rent | 600 |
Solution
Dr. | Cash Book | Cr. | |||||
Date | Particulars | L.F. | Amount Rs |
Date | Particulars | L.F. | Amount Rs |
2017 | 2017 | ||||||
Dec.01 | Balance b/d | 7,750 | Dec.06 | Sonu | 45 | ||
Dec.15 | Prakash | 960 | Dec.08 | Purchases | 600 | ||
Dec.20 | Sales | 500 | Dec.25 | S. Kumar | 1,200 | ||
Dec.30 | Rent | 600 | |||||
Dec.31 | Balance c/d | 6,765 | |||||
9,210 | 9,210 |
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Enter the following transactions in a simple cash book for December 2016:
₹ | ||
01 | Cash in hand | 12,000 |
05 | Cash received from Bhanu | 4,000 |
07 | Rent Paid | 2,000 |
10 | Purchased goods Murari for cash | 6,000 |
15 | Sold goods for cash | 9,000 |
18 | Purchase stationery | 300 |
22 | Cash paid to Rahul on account | 2,000 |
28 | Paid salary | 1,000 |
30 | Paid rent | 500 |
Record the following transaction in simple cash book for November 2016:
₹ | ||
01 | Cash in hand | 12,500 |
04 | Cash paid to Hari | 600 |
07 | Purchased goods | 800 |
12 | Cash received from Amit | 1,960 |
16 | Sold goods for cash | 800 |
20 | Paid to Manish | 590 |
25 | Paid cartage | 100 |
31 | Paid salary | 1,000 |
Record the following transactions in a bank column cash book for December 2016:
₹ | ||
01 | Started business with cash | 80,000 |
04 | Deposited in bank | 50,000 |
10 | Received cash from Rahul | 1,000 |
15 | Bought goods for cash | 8,000 |
22 | Bought goods by cheque | 10,000 |
25 | Paid to Shyam by cash | 20,000 |
30 | Drew from Bank for office use | 2,000 |
31 | Rent paid by cheque | 1,000 |
Enter the following transactions in double column cash book of M/s Ambica Traders for July 2017:
₹ | ||
01 | Commenced business with cash | 50,000 |
03 | Opened bank account with ICICI | 30,000 |
05 | Purchased goods for cash | 10,000 |
10 | Purchased office machine for cash | 5,000 |
15 | Sales goods on credit from Rohan and received cheque | 7,000 |
18 | Cash sales | 8,000 |
20 | Rohan's cheque deposited into bank | |
22 | Paid cartage by cheque | 500 |
25 | Cash withdrawn for personal use | 2,000 |
30 | Paid rent by cheque | 1,000 |
Prepare double column cash book from the following information for July 2017:
₹ | ||
01 | Cash in hand | 7,500 |
Bank overdraft | 3,500 | |
03 | Paid wages | 200 |
05 | Cash sales | 7,000 |
10 | Cash deposited into bank | 4,000 |
15 | Goods purchased and paid by cheque | 2,000 |
20 | Paid rent | 500 |
25 | Drew from bank for personal use | 400 |
30 | Salary paid | 1,000 |
Enter the following transaction in a double column cash book of M/s.Mohit Traders for January 2017:
₹ | ||
01 | Cash in hand | 3,500 |
Bank overdraft | 2,300 | |
03 | Goods purchased for cash | 1,200 |
05 | Paid wages | 200 |
10 | Cash sales | 8,000 |
15 | Deposited into bank | 6,000 |
22 | Sold goods for cheque which was deposited into bank same day | 2,000 |
25 | Paid rent by cheque | 1,200 |
28 | Drew from bank for personal use | 1,000 |
31 | Bought goods by cheque | 1,000 |
M/s Ruchi trader started their cash book with the following balances on July 2017: cash in hand ₹ 1,354 and balance in bank current account ₹ 7,560. He had the following transaction in the month of July 2017:
₹ | ||
03 | Cash sales | 2,300 |
05 | Purchased goods, paid by cheque | 6,000 |
08 | Cash sales | 10,000 |
12 | Paid trade expenses | 700 |
15 | Sales goods, received cheque (deposited same day) | 20,000 |
18 | Purchased motor car paid by cheque | 15,000 |
20 | Cheque received from Manisha (deposited same day) | 10,000 |
22 | Cash Sales | 7,000 |
25 | Manisha's cheque returned dishonoured | |
28 | Paid Rent | 2,000 |
29 | Paid telephone expenses by cheque | 500 |
31 | Cash withdrawn for personal use | 2,000 |
Prepare bank column cash book
Prepare petty cash book from the following transactions. The imprest amount is ₹ 2,000.
January | ₹ | |
01 | Paid cartage | 50 |
02 | STD charges | 40 |
02 | Bus fare | 20 |
03 | Postage | 30 |
04 | Refreshment for employees | 80 |
06 | Courier charges | 30 |
08 | Refreshment of customer | 50 |
10 | Cartage | 35 |
15 | Taxi fare to manager | 70 |
18 | Stationery | 65 |
20 | Bus fare | 10 |
22 | Fax charges | 30 |
25 | Telegrams charges | 35 |
27 | Postage stamps | 200 |
29 | Repair on furniture | 105 |
30 | Laundry expenses | 115 |
31 | Miscellaneous expenses | 100 |
Record the following transactions during the week ending Dec.30, 2014 with a weekly imprest ₹ 500.
January | ₹ | |
24 | Stationery | 100 |
25 | Bus fare | 12 |
25 | Cartage | 40 |
26 | Taxi fare | 80 |
27 | Wages to casual labour | 90 |
29 | Postage | 80 |