April 2 Cash sales 25,000, out of which
deposited in Bank
15,000
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Cash BookDr.Cr.DateParticularsL.F.Cash (Rs)DateParticularsL.F.Cash (Rs)2016 2016 May 01Capital A/c 25,000May 03Purchases A/c 10,000May 04Sales A/c 6,000May 03Carriage A/c 200May 10Ram 1,000May 12Shiv Kumar 2,600May 15Sales A/c 8,400May 18Furniture A/c 5,000May 27Commission A/c 1,500May 20Advertisement A/c 500 May 24Mahesh 4,000 May 25Wages A/c 400 May 28Drawings A/c 2,200 May 31Salary A/c 700 May 31Balance c/d 16,300 41,900 41,900June 01Balance 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.
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