Question

23. (Without GST) Enter the following transactions in the cash book of Amit,
Delhi with cash and bank columns:
Jan. 2020
1
3
5
9
11
12
15
Cash Dr. 4,000; Bank (Cr) 9,500.
Received cheque from Mohan 4,800, allowed discount 200.
It was banked on the same day.
Bought goods from Rakesh for 10,000 less 10% trade discount.
Sold goods to Raman 4,000 and to Nitin 5,000.
Received cheque for 3,920 from Raman and for 4,880 from
Nitin in full settlement of thier accounts.
Endorsed both the cheques to Rakesh in full settlement of his
claim.
Bank was asked to issue draft in favour of Ashok for 2,500.
Bank commission was 100.
A bill of exchange received from Sohan 6,000 was discounted
from bank @ 1%.
Sold goods for cash 2,000.
Received V.P.P. for 600 for goods.
Bank debited our account for 500 towards interest charged.
Paid salary * 2,000, rent * 1500 and Income tax * 1000.
[Hint. (i) Jan. 5 & 9, will come in journal. (ii) Cheque received
Jan. 11 & endorsed Jan. 12 — Journal Proper. (iii) Jan. 20,
received V.P.P. refers to goods purchased.]
[Ans. Cash 900; Bank o/d 1,860]
18
19
20
25
27​

Answer 1

Answer:

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