Question

Enter the following transactions in the Two Column Cash Book of Mr. Hari for the month
of July 2020:
July
1 Cash in Hand
2,200
Cash at Bank
50,000
July 3 Purchased goods for Rs. 75,000, Trade Discount 20%,
CGST 6%, SGST 6%, Payment by Cheque
July
6 Sold goods for Rs. 40,000, Trade Discount 15%, IGST 12%
Payment by Cheque
July 7 Received a cheque from Naresh
1,000
July
8 Cheque received from Naresh endorsed to Suresh in full 1,050
settlement of his Account
July 15 Paid Life Insurance Premium of Mr. Hari
100
July 24 Received a cheque of Rs. 700 from Pawan in full settlement
700
of his account Rs. 750
July 25 Pawan's cheque returned dishonoured by bank
July 28 Deposited into Bank, balance of Cash in excess of Rs. 250.

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Answer 1

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