from the following prepare Single Column Cash Book of Suresh, Chennai and post them
into ledger accounts:
1 Cash in Hand.............
₹
3) Received Cash from Anupama
6,400
41 Paid into Bank .........
1,00,000
5 Received from Bhumika as commission 26,000 plus CGST and SGST @ 6% each
80,000
6/ Paid Wages.
30,000
Withdrawn from Bank for expenses
30,000
Purchased goods from Ashok on credit of 10,000 plus CGST and SGST @ 6% each
91 Cash sales of 10,000 charged CGST and SGST @ 6% each
11 Drew Cash for domestic purposes...........
10,000
12 Purchased furniture for 4,000 plus CGST and SGST @ 6% each
13 Paid to Ruma............
1.200
14 Paid to Ganguly Brothers for office fan 1,500 plus CGST and SGST @ 6% each
15 Paid own life insurance premium from office cash.............
80
16 Purchased stationery 1,000 plus CGST and SGST @ 6% each
17 Paid office expenses .....
18 Remitted to Raman .......
10
19 Paid electricity charges
5
20 Received interest from Gupta & Co.
2,0
30 Deposited all cash into bank in excess of
Cash Balance-2,000; Cash Deposited into Bank- 22,04
50
90
Answers
Answer:
Explanation:
Cash Book
Particulars cash particular Cash
Balance b/d 6400 Bank A/c 80000
Anupama A/c 100,000 Wages A/c 30000
Commission A/c 6000 Drawing A/c 10000
Output CGST 360 Furniture A/c 4000
Output SGST 360 Input CGST 240
Bank A/c 30000 Input SGST 240
Sales A/c 10000 Rama A/c 1200
Output CGST 600 Office fan A/c 1500
Output SGST 600 Input CGST 90
Interest 500 Input SGST 90
Drawing 800
Stationery 1000
Input CGST 60
Input SGST 60
Office exp 500
Raman A/c 900
Electricity charges 100
Bank A/c 22040
Bal c/d 2000
154820 154820