2014 May 1 Balance of cash …
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2014 May 1 Balance of cash in hand Rs. 15,600; Overdraft at bank Rs. 7,400 2 Further capital introduced Rs. 30,000, out of which Rs. 25,000 deposit into bank. 3 Purchased goods on credit from Mohan of the list price of Rs. 15,000. Out of this amount he allowed us a trade discount of 20% 6 Settled the account of Mohan by paying cash Rs. 11,600 8 An amount of Rs. 2,500 due from chaturvedi & Sons written off as bad the previous year, now recovered. 10 Cashed a cheque for Rs. 7,500, 14 debts in Drew from bank for household expenses Rs. 3,000 and for income tax Rs. 800 Received Rs. 500 from sale of old chairs. 15 20 Received from X on behalf of Y Rs. 2,200. Discount allowed Rs 100 22 Received a cheque from Naresh RS. 4,210 in full settlement of his account of Rs. 4,400, 25 Cheque received from Naresh sent to bank 26 Sagar Chand, who owed us Rs. 10,000 became bankrupt and paid us 40 paisa in a rupe. 28 Received repayment of a loan of Rs. 3,600 and deposited out of it Rs. 2,000 into the bank Cheque received from Naresh dishonored, bank debited Rs. 20 as bank charges. Interest debited by bank Rs. 650. Deposited with the bank the entire amount after retaining Rs. 5,000 at office.
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