Prepare Simple column cash book:
2018
Jan.1 Cash in hand Rs. 5,100
Jan. 2 Cash sales Rs. 5,600
Jan. 5 Received from Lal on account Rs. 800
Jan. 7 Paid for wages Rs. 500
Jan. 22 Drew for personal use Rs. 900
Jan. 26 Goods sold for cash to Harman Rs. 9,300.
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Answer:
Cash Book
Dr. Cr.
Date Particulars L.F. Cash (Rs) Date Particulars L.F. Cash (Rs)
2016 2016
May 01 Capital A/c 25,000 May 03 Purchases A/c 10,000
May 04 Sales A/c 6,000 May 03 Carriage A/c 200
May 10 Ram 1,000 May 12 Shiv Kumar 2,600
May 15 Sales A/c 8,400 May 18 Furniture A/c 5,000
May 27 Commission A/c 1,500 May 20 Advertisement A/c 500
May 24 Mahesh 4,000
May 25 Wages A/c 400
May 28 Drawings A/c 2,200
May 31 Salary A/c 700
May 31 Balance c/d 16,300
41,900 41,900
June 01 Balance b/d 16,300
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