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Enter the following transaction in double …

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Enter the following transaction in double column cash book (10) Cash in hand 4000 Cash at bank 12000 Sold goods for cash 13200 Recieved from suresh 2500 Salary paid to office staff by cheque 7600 Paid sudhir by cheque 5000 Paid for travelling expenses 1200 Cash purchases 8000 Cash deposited into bank 10000 Cash sales 15100 Withdraw from bank for office use 7500 Recieved a cheque from the Anil and deposited into bank 4600 Paid charity 120 Paid into bank 12000
  • 1 answers

Gaurav Seth 3 years, 11 months ago

Two Column Cash Book

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2012

 

 

 

 

 

 

 

 

 

Jan. 01

Balance b/d

 

4,000

12,000

Jan. 07

Salaries

 

 

 

Jan. 04

Sales A/c

 

13,200

 

Jan. 10

Sudhir

 

 

5,000

Jan. 05

Suresh

 

2,500

 

Jan. 12

Travelling Expenses

 

1,200

 

Jan. 06

Ravi

 

 

6,400

Jan. 15

Purchases

 

 

 

Jan. 16

Cash

C

 

10,000

Jan. 16

Bank

C

10,000

 

Jan. 20

Sales

 

15,100

 

Jan. 21

Machinery

 

 

6,800

Jan. 22

Bank

C

7,500

 

Jan. 21

Machinery

 

400

 

Jan. 23

Anil

 

 

4,600

Jan. 22

Cash

C

 

7,500

Jan. 31

Cash

C

 

1,200

Jan. 27

Anil

 

 

4,600

 

 

 

 

 

Jan. 28

Typewriter

 

 

8,000

 

 

 

 

 

Jan. 30

Salary

 

120

 

 

 

 

 

 

Jan. 31

Bank

C

1,200

 

 

 

 

 

 

Jan. 31

Balance c/d

 

29,380

2,300

 

 

 

 

 

 

 

 

 

 

 

 

 

42,300

34,200

 

 

 

42,300

34,200

 

 

 

 

 

 

 

 

 

 

Notes:

  1. Purchase of Machinery is assumed to be made on January 20 as the date is not mentioned.
  2. 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.
  3. 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.
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