Enter the following transactions in a Single Column Cash Book:-

Enter the following transactions in a Single Column Cash Book:- 2016 ₹ Dec. 1 Cash-in-hand 25,000 2 Cash Sales (CGST 6%, SGST 6%) 40,000 4 Received from X on behalf of Y 4,000 9 Paid to Som Pal 4,900 Discount Received 100 12 Received from Vijay Kumar 7,800 and discount allowed 200 20 Bought goods for Cash (CGST 6%, SGST 6%) 20,000 21 Paid Cartage (CGST 6%, SGST 6%) 1,000 23 Remitted to Dharamvir 1,880 and discount allowed by him 120 25 Received M.O. from Mohan 500 27 Borrowed from Mahabir 7,500 29 Received from Bhushan 3,900 discount allowed 100 31 Paid to Lalit ₹ 2,700 in full settlement of his account of ₹ 3,000

Answer» Enter the following transactions in a Single Column Cash Book:-

2016		₹
Dec. 1	Cash-in-hand	25,000
2	Cash Sales (CGST 6%, SGST 6%)	40,000
4	Received from X on behalf of Y	4,000
9	Paid to Som Pal	4,900
	Discount Received	100
12	Received from Vijay Kumar	7,800
	and discount allowed	200
20	Bought goods for Cash (CGST 6%, SGST 6%)	20,000
21	Paid Cartage (CGST 6%, SGST 6%)	1,000
23	Remitted to Dharamvir	1,880
	and discount allowed by him	120
25	Received M.O. from Mohan	500
27	Borrowed from Mahabir	7,500
29	Received from Bhushan	3,900
	discount allowed	100
31	Paid to Lalit ₹ 2,700 in full settlement of his account of ₹ 3,000