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Answer:
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Answer:
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Balance c/d = 51000.
To record the transactions in cash book, we have to prepare the journal entries to the transactions.
☆Journal entries are Follows :
1 ) Cash a/c Dr 75000
To capital a/c 75000
( cash in hand )
2) Furniture a/c Dr. 12000
To cash a/c 12000
( Purchased furniture )
3) Cash a/c Dr. 32,500
To sales a/c. 1000
( sold goods for cash )
4) Mohan a/c Dr 5000
To cash a/c 5000
( Paid to Mohan )
5) Purchases a/c Dr. 12000
To cash a/c 12000
(Bought goods for cash)
6) Stationery a/c Dr. 1500
To cash. a/c 1500
( paid for stationery )
7) Cash a/c Dr. 1000
To type writer a/c 1000
( sold typewriter )
8) Bank a/c Dr. 25000
To cash a/c. 25000
( deposited to bank )
9) Salary a/c Dr. 1200
To Cash ac. 1200
( Paid salary to staff )
10) Carriage a/c Dr. 800
To cash a/c. 800
( Paid for carriage )