Page 23 - NOTES- CASH BOOK

116 Accountancy

Sept. 24 Telephone 2,300
charges
Sept. 28 Postal charges 520
Sept. 29 Rent 4,200
Sept. 29 Wages & Salary 8,250
Sept. 30 Purchases 11,000
Sept. 30 Balance c/d 27,960
1,19,600 1,19,600
Oct. 01 Balance b/d 27,960

Illustration 2
Record the following transactions in double column cash book and balance it.

Date Details Amount
Rs.
2017
Aug. 01 Cash balance 15,000
Bank balance 10,000
Aug. 03 Paid insurance premium by cheque 4,200
Aug. 08 Cash sales 22,000
Cash discount 750
Aug. 09 Payment for cash purchases 21,000
Cash discount 700
Aug. 09 Cash deposited in bank 15,000
Aug. 10 Telephone bill paid by cheque 2,300
Aug. 14 Withdrawn from bank for personal use 6,000
Aug. 16 Withdrawn from bank office use 14,500
Aug. 20 Received cheque from John in full and final settlement 10,700
and deposited the same in the bank
Aug. 23 Received cash from Michael 6,850
Discount allowed 150
Aug. 24 Stationery purchased for cash 1,800
Aug. 25 Cartage paid in cash 350
Aug. 25 Cheque received from Kumar 4,500
Aug. 28 Cheque received from Kumar deposited in Bank 4,500
Aug. 31 Cheque deposited on Aug. 28 dishonoured and returned
by the bank
Aug. 31 Rent paid by cheque 4,000
Aug. 31 Paid wages to the watchman in cash 3,000
Aug. 31 Paid cash for postage 220

2018-19