4. From the following particulars, prepare simple cash book, balance it and post it into ledger:
2011
₹
Dec. 1 Cash in hand
9,500
Dec. 2 Bought goods
4,000
Dec. 3 Paid to Kartar
500
Dec. 4 Cash sales
2,000
Dec. 6 Bought goods on credit from Surjeet
3,000
Dec. 8 Paid for stationery
100
Dec. 10
Paid to Surjeet
3,000
Dec. 15 Paid travelling expenses
100
Dec. 16 Sold goods on credit to Sudhakar
1,600
Dec. 18 Purchased furniture
2,000
Dec. 20 Received from Sudhakar
1,600
Dec. 25 Purchased typewriter
5.000
Dec. 31 Withdrew for personal use
300
Hint : Credit transactions dated 6th and 16th are not to be recorded in cash book. These
should be entered in respective subsidiary books.
Answers
Explanation:
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
Note: Transaction dated May 20, 2016, will not be recorded in Cash Book because credit transactions do not affect the cash balance.
Explanation:
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