4. Prepare simple cash book from the following transactions and post them
into ledger:
2020...year
June 1.Cash in hand. 5000
June 3. Bought goods for cash 35000
June 5.Sold goods to Ram for cash
6,000
June 7. Paid Ram
2.500
June 9.Paid Salary
2,000
June 11.Received Interest
300
June 15.Paid rent to landlord
1,500
June 18.Bought furniture
2,000
June 21.Sold goods
3,400
(Ans. Cash Balance 3,200)
Answers
Answer:
Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:
2017
(₹)
April 1 Balance of Cash in hand
50,000
3 Purchased goods for cash 22,000
7 Purchased goods 15,000
10 Purchased goods from Gopi 30,000
13 Purchased goods from Gopi for cash 10,000
15 Sold goods 20,000
18 Sold goods to Vishwakarma 45,000
20 Sold goods to Raghunandan for cash 18,000
25 Received commission 5,000
30 Paid Rent
10,000
ANSWER:
Cash Book
Dr.
Cr.
Date
Particulars
L.F.
Cash
(Rs)
Date
Particulars
L.F.
Cash
(Rs)
2017
2017
April 01
Balance b/d
50,000
April 03
Purchases A/c
22,000
April 15
Sales A/c
20,000
April 07
Purchases A/c
15,000
April 20
Sales A/c
18,000
April 13
Purchases A/c
10,000
April 25
Commission A/c
5,000
April 30
Rent A/c
10,000
April 30
Balance c/d
36,000
93,000
93,000
May 01
Balance b/d
36,000