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Question
Anita opens an S.B. account in State Bank of India on August 1, 1983 with Rs. 100. She deposits Rs. 100 on the first or second day every month till and including February 1, 1984. In between she withdrawal Rs. 200 on October 17, 1983 and also on January 13, 1984. Write the entries of the passbook.
Sum
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Solution
The entries in the passbook are given below:
| Date | Particulars | Withdrawals(₹) | Deposits(₹) | Balance(₹) |
| Aug. 1, 1983 | By cash | - | 100·00 | 100·00 |
| Sept. 2 | By cash | - | 100·00 | 200·00 |
| Oct.1 | By cash | - | 100·00 | 300·00 |
| Oct. 3 | By interest | - | 0·83 | 300·83 |
| Oct 17 | To cheque | 200.00 | - | 100·83 |
| Nov. 1 | By cash | - | 100·00 | 200·83 |
| Dec. 1 | By cash | - | 100·00 | 300·83 |
| Jan. 2, 1984 | By cash | - | 100·00 | 400·83 |
| Jan. 13 | To cheque | 200.00 | - | 200·83 |
| Feb. 1 | By cash | - | 100·00 | 300·83 |
| Oct. 1 | By interest | - | 13·40 | 314·23 |
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