Question

Double column Cash Book
2013 Amount (Rs.)
Jan 10 Received a cheque from Karan 2,000
Jan 13 Endorsed Karan's cheque to
Saran

Answer 1

here no entries will be made in the double column cash book. All the entries will be recorded in separate journal book. the journal entries are:-

Jan 10 | Cheque in hand Account dr. 2000

to karan. 2000

(being cheque received from karan)

Jan 13 | Saran Account dr. 2000

to cheque in hand Account. 2000

(Being cheque of Karan endorsed to Saran's account)