Page 28 - NOTES- CASH BOOK

Recording of Transactions - II 121

Dec. 13 Bank charges 300
Dec. 15 Dividend collected by bank 1,200
Dec. 16 Paid electric bill by cheque 600
Dec. 17 Cash purchases 2,000
Dec. 19 Paid for advertising 1,000
Dec. 21 Goods sold and received a cheque 6,000
(deposited same day)
Dec. 22 Paid legal charges 500
Dec. 23 Drew from bank for personal use 2,000
Dec. 24 Paid establishment expenses 340
Dec. 25 Paid for printing of bill book 850
Dec. 26 Paid insurance premium by cheque 2,150
Dec. 27 Cash sales 7,200
Dec. 28 Paid salary by cheque 4,000
Dec. 29 Rent paid 3,000
Dec. 30 Commission received by cheque 2,500
(deposited same day)
Dec. 31 Paid for charity by cheque 800

Solution
Books of Advance Technology
Cash Book
Dr. Cr.
Date Receipts L.F. Cash Bank Date Payments L.F. Cash Bank
Rs. Rs. Rs. Rs.

2016 2016
Dec. Dec.
01 Balance b/d 3,065 6,780 02 Petty Cashier 1,000
03 Priya 3,000 05 Bank C 1,200
04 Sales 2,000 06 Bank C 3,000
05 Cash C 1,200 08 Furniture 6,500
06 Cash C 3,000 10 Trade expenses 400
12 Sales 9,000 13 Bank charges 300
15 Dividend 1,200 16 Electric charges 600
21 Sales 6,000 17 Purchases 2,000
27 Sales 7,200 19 Advertisement 1,000
30 Commission 2,500 22 Legal charges 500
23 Drawings 2,000
24 Establishment 340
expenses
25 Printing 850
26 Insurance 2,150
premium
28 Salary 4,000
29 Rent 3,000

2018-19