Page 24 - NOTES- CASH BOOK

Recording of Transactions - II 117

Solution
Cash Book
Dr. Cr.
Date Receipts L.F. Cash Bank Date Payments L.F. Cash Bank
Rs. Rs. Rs. Rs.
2017 2017
Aug. Aug.
01 Balance b/d 15,000 10,000 03 Insurance 4,200
08 Sales 22,000 09 Purchases 21,000
09 Cash C 15,000 09 Bank C 15,000
16 Bank C 14,500 10 Telephone 2,300
expenses
20 John 10,700 14 Drawings 6,000
23 Michael 6,850 16 Cash C 14,500
25 Kumar 4,500 24 Printing and 1,800
stationery
28 Cash C 4,500 25 Cartage 350
31 Balance c/d 6,000 28 Bank C 4,500
31 Kumar 4,500
31 Rent 4,000
31 Wages 3,000
31 Postage 220
31 Balance c/d 16,980 4,700
62,850 40,200 62,850 40,200
Sept.
01 Balance b/d 16,980 4,700

Illustration 3

Prepare bank column cash book from the following tansactions of M/s Laser Zone for the
month of January 2014 and post them to the related ledger accounts :
Date Details Amount
Rs.
2017
Jan. 01 Cash in hand 4,000
Bank overdraft 3,200
Jan. 04 Wage paid 400
Jan. 05 Cash sales 7,000
Jan. 07 Purchased goods by cheque 2,000
Jan. 09 Purchased furniture for cash 2,200
Jan. 11 Cash paid to Rohit 2,000
Jan. 13 Cash sales 4,500
Jan. 14 Deposited into bank 7,000
Jan. 16 Bank charged interest on overdraft 200

2018-19