Question

Enter the following transactions in a single column cash book of Seshadri for May 2017.

May		₹
1	Cash in hand	40,000
5	Cash received from Swathi	4,000
7	Paid wages in cash	2,000
10	Purchased goods from Sasikala for cash	6,000
15	Sold goods for cash	9,000
18	Purchased computer	15,000
22	Cash paid to Sabapathi	5,000
28	paid salary	2,500
30	Interest received	500

Answer 1

In the books of Seshadri
Single column cash book

Dr.							Cr.
Date	Receipts	L.F.	Amount ₹	Date	Payments	L.F.	Amount ₹
2017				2017
May 1	To Balance b/d		40,000	May 7	By Wages A/c		2,000
May 5	To Swathi A/c		4,000	May 10	By Purchase A/c		6,000
May 15	To Sales A/c		9,000	May 18	By Computer A/c		15,000
May 30	To Interest A/c		500	May 22	By Sabapathi A/c		5,000
				May 28	By Salary A/c		2,500
				May 31	By Balance c/d		23,000
			53,500				53,500
June 1	To Balance b/d		23,000