Question

Enter the following transactions in a single column cash book of Ramalingam for the month of July 2017.

July		₹
1	Cash in hand	32,000
5	Received from Keerthana	5,000
6	Paid packing charges in cash	300
7	Cash purchases	12,400
8	Sold goods for cash	2,600
10	Paid salary to manager in cash	7,000
11	Paid to Bala	3,000
12	Purchased goods from Bose	2,500
24	Cash deposited into bank through CDM	4,000
27	Withdraw cash from bank	2,000
31	Paid office rent in cash	6,000

Answer 1

In the books of Ramalingam
Single column cash book

Dr.							Cr.
Date	Receipts	L.F.	Amount ₹	Date	Payments	L.F.	Amount ₹
2017				2017
July 1	To Balance b/d		32,000	July 6	By Packing charges A/c		300
July 5	To Keerthana A/c		5,000	July 7	By Purchase A/c		12,400
July 8	To Sales A/c		2,600	July 10	By Salary A/c		7,000
July 27	To Bank A/c		2,000	July 11	By Bala A/c		3,000
				July 24	By Bank A/c		4,000
				July 31	By Office rent A/c		6,000
				July 31	By Balance c/d		8,900
			41,600				41,600
Aug 1	To Balance b/d		8,900