Question

Record the following transaction in simple cash book for November 2016:

		₹
01	Cash in hand	12,500
04	Cash paid to Hari	600
07	Purchased goods	800
12	Cash received from Amit	1,960
16	Sold goods for cash	800
20	Paid to Manish	590
25	Paid cartage	100
31	Paid salary	1,000

Answer 1

Dr.	Cash Book						Cr.
Date	Particulars	L.F.	Amount Rs	Date	Particulars	L.F.	Amount Rs
2016				2016
Nov.01	Balance b/d		12,500	Nov.04	Hari		600
Nov. 12	Amit		1,960	Nov.07	Purchases		800
Nov. 16	Sales		800	Nov.20	Manish		590
				Nov.25	Cartage		100
				Nov.30*	Salaries		1,000
				Nov.30*	Balance c/d		12,170
			15,260				15,260

* Note:

There is a misprint in the question as there is a transaction on November 31, which is not possible as there are only 30 days in the month of November.