Question

Record the following transactions in a bank column cash book for December 2016:

		₹
01	Started business with cash	80,000
04	Deposited in bank	50,000
10	Received cash from Rahul	1,000
15	Bought goods for cash	8,000
22	Bought goods by cheque	10,000
25	Paid to Shyam by cash	20,000
30	Drew from Bank for office use	2,000
31	Rent paid by cheque	1,000

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	Capital		80,000		Dec.04	Bank	C	50,000
Dec.04	Cash	C		50,000	Dec.15	Purchases		8,000
Dec.10	Rahul		1,000		Dec.22	Purchases			10,000
Dec.30	Bank	C	2,000		Dec.25	Shyam		20,000
					Dec.30	Cash	C		2,000
					Dec.31	Rent			1,,000
					Dec.31	Balance c/d		5,000	37,000
			83,000	50,000				83,000	50,000