1.

Write the following transactions in a Two Column Cash Book and balance the Cash Book:− 2013 (₹) Jan. 1 Cash in hand 6,000 Bank Balance (Cr) 3,000 3 Deposited into Bank 2,000 5 Received from Mohan 400 Discount allowed 10 7 Received a cheque from Hari and sent it to bank 600 9 Received a cheque from Prem Mohan 1,600 Discount allowed 25 12 Withdrew from bank for office use 300 13 Bought goods for cash 600 14 Sold goods for cash 1,200 16 Paid to Ganesh by cheque 494 Discount received 6 18 Prem Mohan's cheque deposited in the bank 20 Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800 and a cheque of ₹ 700. 22 Deposited into bank (including Gopal's cheque) 900 24 Paid rent by cheque 150 25 Withdrew from bank for personal use 200 28 Bank notifies that Prem Mohan's cheque was dishonoured 30 Received from Anil ₹ 270 in cash and ₹ 540 by cheque. Discount Allowed ₹ 90. The cheque was deposited into bank. 31 Bank charges as shown in Pass Book 5 Paid Salary 500

Answer» Write the following transactions in a Two Column Cash Book and balance the Cash Book:−

































































































































2013



(₹)


Jan. 1 Cash in hand 6,000
Bank Balance (Cr) 3,000
3 Deposited into Bank 2,000
5 Received from Mohan 400
Discount allowed 10
7 Received a cheque from Hari and sent it to bank 600
9 Received a cheque from Prem Mohan 1,600
Discount allowed 25
12 Withdrew from bank for office use 300
13 Bought goods for cash 600
14 Sold goods for cash 1,200
16 Paid to Ganesh by cheque 494
Discount received 6
18 Prem Mohan's cheque deposited in the bank
20 Sold goods to Gopal for ₹ 1,500 for which he gave cash ₹ 800 and a cheque of ₹ 700.
22 Deposited into bank (including Gopal's cheque) 900
24 Paid rent by cheque 150
25 Withdrew from bank for personal use 200
28 Bank notifies that Prem Mohan's cheque was dishonoured
30 Received from Anil ₹ 270 in cash and ₹ 540 by cheque.
Discount Allowed ₹ 90.
The cheque was deposited into bank.
31 Bank charges as shown in Pass Book 5
Paid Salary 500


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