Page 25 - NOTES- CASH BOOK

118 Accountancy

Jan. 20 Paid telephone bill by cheque 600
Jan. 25 Sale of goods and received cheque 3,000
(deposited same day)
Jan. 27 Paid rent 800
Jan. 29 Drew cash for personal use 500
Jan. 30 Paid salary 1,000
Jan. 31 Interest collected by bank 1,700

Solution
Books of Laser Zone
Cash Book
Dr. Cr.
Date Receipts L.F. Cash Bank Date Payments L.F. Cash Bank
Rs. Rs. Rs. Rs.
2017 2017
Jan. Jan.
01 Balance b/d 4,000 01 Balance b/d 3,200
05 Sales 7,000 04 Wages 400
13 Sales 4,500 07 Purchase 2,000
14 Cash C 7,000 09 Furniture 2,200
25 Sales 3,000 11 Rohit 2,000
31 Interest 1,700 14 Bank C 7,000
16 Overdraft 200
interest
20 Telephone 600
27 Rent 800
29 Drawings 500
30 Salary 1,000
01 Balance c/d 1,600 5,700
15,500 11,700 15,500 11,700
Oct.
01 Balance b/d 1,600 5,700

Wages Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Jan.04 Cash 400

2018-19