15. Prepare a double column cash book from the following transactions February-2017: Month Date Particulars Feb 01 Cash in hand Feb 01 Bank overdraft Feb 03 Paid wages Feb 07 Goods purchased and paid by cheque Feb 12 Cash paid into bank Feb Cash sales Feb 21 Paid establishment expenses by cheque Feb 28 Commission received Rs. 7.500 12.500 500 2.400 5.000 8.000 1.500 2.500 6 (Ans: Cash in hand Rs. 12400/- Bank overdraft Rs.11400/-)
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Cash Book
Dr. Cr.
Date Particulars L.F. Cash (Rs) Date Particulars L.F. Cash (Rs)
2016 2016
May 01 Capital A/c 25,000 May 03 Purchases A/c 10,000
May 04 Sales A/c 6,000 May 03 Carriage A/c 200
May 10 Ram 1,000 May 12 Shiv Kumar 2,600
May 15 Sales A/c 8,400 May 18 Furniture A/c 5,000
May 27 Commission A/c 1,500 May 20 Advertisement A/c 500
May 24 Mahesh 4,000
May 25 Wages A/c 400
May 28 Drawings A/c 2,200
May 31 Salary A/c 700
May 31 Balance c/d 16,300
41,900 41,900
June 01 Balance b/d 16,300
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