Page 66 - DEBK-XI(2020)

10.6 Double Entry Book Keeping—CBSE XI

Solution:
Dr. TWO-COLUMN CASH BOOK Cr.
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank

` ` ` `
2020 2020
Apr. 1 To Balance b/d 4,500 15,500 Apr. 5 By Purchases A/c 2,000 8,000
Apr. 2 To Bills Receivable A/c 4,800 Apr. 12 By Bills Payable A/c 3,500
Apr. 8 To Sales A/c 5,000 12,000 Apr. 16 By Office Expenses A/c 500
Apr. 19 To Ramesh 500 Apr. 16 By Stationery A/c 600
Apr. 22 To Rakesh 10,000 Apr. 16 By Cartage A/c 100
Apr. 28 To Bills Receivable A/c 5,600 Apr. 24 By Rajesh 2,500
Apr. 28 To Cash A/c C 5,600 Apr. 28 By Bank A/c C 5,600
Apr. 30 By Bank Charges A/c 30
Apr. 30 By Balance c/d 4,300 36,370
15,600 47,900 15,600 47,900
May 1 To Balance b/d 4,300 36,370
JOURNAL
Date Particulars L.F. Dr. (`) Cr. (`)
2020
April 2 Discount Charges A/c ...Dr. 200
To Bills Receivable A/c 200
(Being the discounting charges)
April 22 Discount Allowed A/c ...Dr. 200
To Rakesh 200
(Being the discount allowed)
April 24 Rajesh ...Dr. 20
To Discount Received A/c 20
(Being the discount received)
5. Write Double Column Cash Book with cash and bank columns from the following
transactions:
2020 `
March 1 Cash in Hand ........................................................................................................................................ 75,000
Cash at Bank ........................................................................................................................................ 2,00,000
March 3 Purchased goods .................................................................................................................................. 60,000
March 5 Deposited in bank ................................................................................................................................ 50,000
March 8 Cash sales ............................................................................................................................................ 1,00,000
March 10 Cash withdrawn from bank for office use ............................................................................................ 20,000
March 12 Received cash from Damini .................................................................................................................. 30,000
March 15 Received cheque from Dolly and deposited in the bank on the same day .......................................... 20,000
March 18 Received cheque from Deepak (not banked) ....................................................................................... 50,000
March 19 Cheque received from Deepak deposited in bank
March 24 Paid to Chander by cheque ................................................................................................................. 25,000
March 27 Withdrew from bank for personal use .................................................................................................. 15,000
March 28 Sold goods to Ashok Mitra ................................................................................................................... 40,000
March 30 Purchased goods from Chander ........................................................................................................... 50,000
March 31 Received cheque from Ashok Mitra and deposited in bank ................................................................. 20,000
March 31 Bank Charges for the month ................................................................................................................ 1,000