Question

Enter the following transactions in a simple cash book for December 2016:

		₹
01	Cash in hand	12,000
05	Cash received from Bhanu	4,000
07	Rent Paid	2,000
10	Purchased goods Murari for cash	6,000
15	Sold goods for cash	9,000
18	Purchase stationery	300
22	Cash paid to Rahul on account	2,000
28	Paid salary	1,000
30	Paid rent	500

Answer 1

Dr.	Cash Book						Cr.
Date	Particulars	L.F.	Amount Rs	Date	Particulars	L.F.	Amount Rs
2016				2016
Dec. 01	Balance b/d		12,000	Dec. 07	Rent		2,000
Dec. 05	Bhanu		4,000	Dec. 10	Purchases		6,000
Dec. 15	Sales		9,000	Dec. 18	Stationery		300
				Dec. 22	Rahul		2,000
				Dec. 28	Salaries		1,000
				Dec. 30	Rent		500
				Dec. 31	Balance c/d		13,200
			25,000				25,000