Page 27 - NOTES- CASH BOOK

120 Accountancy

Rent Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Jan.27 Cash 800

Drawings Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Jan.29 Cash 500

Salary Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Jan.30 Cash 1,000

Interest (Received) Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Jan.31 Bank 1,700

Illustration 4
Prepare double column cash book of M/s Advance Technology Pvt. Ltd. for the month of
December 2014 from the following transactions :
Date Details Amount
Rs.
2017
Dec. 01 Cash in hand 3,065
Cash at bank 6,780
Dec. 02 Cash paid to petty cashier 1,000
Dec. 03 Received cheque from Priya 3,000
Dec. 04 Cash sales 2,000
Dec. 05 Deposited into bank 1,200
Dec. 06 Priya’s cheque deposited into bank 3,000
Dec. 08 Purchased furniture by cheque 6,500
Dec. 10 Paid trade expenses 400
Dec. 12 Cash sales 9,000

2018-19