1.

From the following particulars, prepare a Cash Book with Cash and Bank Columns: 2017 Jan. 1 Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000 3 Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200. 4 Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹ 200. 5 Given as charity ₹ 100. 7 Issued a cheque of ₹ 500 to the petty cashier. 15 Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount. 16 Deposited the above cheque into Bank. 17 Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount. 18 Bought postage stamps ₹ 200. 20 Paid ₹ 4,000 by cheque for furniture purchased. 22 Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹. 24 Collected from Anil ₹ 5,000 in cash and deposited into bank the next day. 24 Cash purchases of stationery ₹ 200. 25 X settled his account of ₹ 7,000 by cheque of ₹ 6,850. Cheque was deposited into the bank on 28th January. 27 Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 212% cash discount. 29 Cash sales for ₹ 10,000, received cheque. 30 Interest charged by bank ₹ 1,500.

Answer» From the following particulars, prepare a Cash Book with Cash and Bank Columns:
















































































2017


Jan. 1 Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000
3 Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200.
4 Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹ 200.
5 Given as charity ₹ 100.
7 Issued a cheque of ₹ 500 to the petty cashier.
15 Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount.
16 Deposited the above cheque into Bank.
17 Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount.
18 Bought postage stamps ₹ 200.
20 Paid ₹ 4,000 by cheque for furniture purchased.
22 Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹.
24 Collected from Anil ₹ 5,000 in cash and deposited into bank the next day.
24 Cash purchases of stationery ₹ 200.
25 X settled his account of ₹ 7,000 by cheque of ₹ 6,850.
Cheque was deposited into the bank on 28th January.
27 Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 212% cash discount.
29 Cash sales for ₹ 10,000, received cheque.
30 Interest charged by bank ₹ 1,500.


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