Q10. Prepare a double column cash book from the following
transactions
a. Cash in hand Rupees 415, cash in bank Rupees 2530
b. Paid wages by cheque Rupees 950
C. Cash purchases Rupees 150, CGST AND SGST @ 6% each
d. Bank credited the account with rupees 200 for interest
e. Deposited cash into bank rupees300
f. Bought furniture for rupees 300 paid by cheque, IGST @ 12%
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Answer:
Cash Book
Dr.
Cr.
Date
Particulars
L.F.
Cash
(Rs)
Date
Particulars
L.F.
Cash
(Rs)
2017
2017
April 01
Balance b/d
50,000
April 03
Purchases A/c
22,000
April 15
Sales A/c
20,000
April 07
Purchases A/c
15,000
April 20
Sales A/c
18,000
April 13
Purchases A/c
10,000
April 25
Commission A/c
5,000
April 30
Rent A/c
10,000
April 30
Balance c/d
36,000
93,000
93,000
May 01
Balance b/d
- 36,000
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