Page 52 - NOTES- CASH BOOK

Recording of Transactions - II 145

Cash Book

Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
Rs. Rs. Rs. Rs.
2017 2017
Apr. April
01 Capital 1,00,000 02 Bank C 40,000
02 Cash C 40,000 02 Furniture 6,000
05 6% Loan 25,000 02 Land 42,000
06 Cash C 25,000 03 Purchases 17,000
21 Ramneek 3,700 04 Stationery 2,300
23 Cash C 3,700 05 Miscellaneous 100
expenses
23 Sales 14,500 06 Bank C 25,000
28 Cash C 5,000 11 Rent 4,000
11 Purchases 225
16 Advertisement 1,200
23 Bank C 3,700
24 Purchases 3,700
25 Electric 1,320
charges
25 Burari Ltd. 7,728
28 Bank C 5,000
30 Drawings 8,000
30 Telephone 2,700
charges
30 Insurance 1,600
30 Handa Co. 2,450
30 Kochhar & Co. 28,000
30 Balance c/d 4,655 10,222
1,43,200 73,700 1,43,200 73,700
May
01 Balance b/d 4,655 10,222

The recorded transactions will be posted in the ledger.
Capital Account
Dr. Cr.

Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2014
Apr. 30 Balance c/d 1,00,000 Apr. 01 Cash 1,00,000
1,00,000 1,00,000

2018-19