Question

Prepare a double column cash book with the help of following information for December 2016:

		₹
01	Started business with cash	1,20,000
03	Cash paid into bank	50,000
05	Purchased goods from Sushmita	20,000
06	Sold goods to Dinker and received a cheque	20,000
10	Paid to Sushmita cash	20,000
14	Cheque received on December 06, 2010 deposited into bank
18	Sold goods to Rani	12,000
20	Cartage paid in cash	500
22	Received cash from Rani	12,000
27	Commission received	5,000
30	Drew cash for personal use	2,000

Answer 1

Dr.	Cash Book								Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date	Particulars	L.F.	Cash Rs	Bank Rs
2016					2016
Dec. 01	To Capital A/c		1,20,000		Dec. 03	By Bank A/c	C	50,000
Dec. 03	To Cash A/c	C		50,000	Dec. 10	By Sushmita A/c		20,000
Dec. 06	To Dinkar A/c		20,000		Dec. 14	By Bank A/c	C	20,000
Dec. 14	To Cash A/c	C		20,000	Dec. 20	By Cartage A/c		500
Dec. 22	To Rani A/c		12,000		Dec. 30	By Drawings A/c	C	2,000
Dec. 27	To Commission A/c		5,000		Dec. 31	By Balance c/d		64,500	70,000
			1,57,000	70,000				1,57,000	70,000
2017 Jan. 01	To Balance b/d		64,500	70,000