10 Wahabi S Loan A
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Two Columnar Cash Book : (With Bank and Discount Columns)
0.3. Enter the following transactions in a Cash Book having Discount and Bank
columns assuming that all receipts are banked and that all payments are made through
cheques only
Rs.
1998
March 1 Cash at Bank
30.000
4 Paid for cash purchases
5,000
5 Received for cash sales
17,000
3,950
7 Parkash paid us cash
We allowed him discount
50
11 Paid Satish & Co.
4,400
They allowed us discount
100
13 Received Commission
200
15 Issued a cheque to Dinesh towards an account
of Rs. 10.000 less 5% cash discount.
17 Issued a cheque for Rs. 3,800 to Faquir Chand in full
settlement of his account for Rs. 4,000.
21 Bought goods for Cash
9,200
25 A cheque issued by the proprietor for gift at the
marriage of his wife's friend
500
28 Purchased filing Cabinet for office
4,500
29 Drew cheque for Petty Expenses
400
31 Paid Office Rent
1,500
Paid Sales Tax
3,000
Received Interest
250
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