Question

how can I do it in cash book
cash sales 6,000 out of which 3,000 deposit into bank

Answer 1

1. Jan10 paid 6000 by cheque for a bill drwan upon us.  Journal entry for this will be:

Bills Payable A/c  Dr.   6000

 To Bank                                 6000

2. Jan25 received ₹2000 for a b/e from ram and deposited into bank.  Journal entries for this will be:

Cash A/c             Dr.  2000

 To Bills Receivable A/c           2000

Bank A/c            Dr.  2000

 To Cash A/c                          2000

(Being cash deposited in bank).

3. Jan28 received repayment of a loan ₹ 3000 and deposited out of it ₹ 2500 in the bank.  Journal entries for this will be:

Cash A/c            Dr.   3000

 To Loan A/c                          3000

Bank A/c           Dr.   2500

 To Cash A/c                         2500