Question

Prepare double column cash book from the following information for July 2017:

		₹
01	Cash in hand	7,500
	Bank overdraft	3,500
03	Paid wages	200
05	Cash sales	7,000
10	Cash deposited into bank	4,000
15	Goods purchased and paid by cheque	2,000
20	Paid rent	500
25	Drew from bank for personal use	400
30	Salary paid	1,000

Answer 1

Dr.	Cash Book								Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date	Particulars	L.F.	Cash Rs	Bank Rs
2017					2017	By Balance b/d (Overdraft)			3,500
Jul.01	To Balance b/d		7,500		Jul.01
Jul.05	To Sales A/c		7,000		Jul.03	By Wages A/c		200
Jul.10	To Cash A/c	C		4,000	Jul.10	By Bank A/c	C	4,000
					Jul.15	By Purchases A/c			2,000
					Jul.20	By Rent A/c		500
					Jul.25	By Drawings A/c			400
					Jul.30	By Salaries A/c		1,000
Jul.30	To Balance c/d (Overdraft)			1,900
					Jul.30	By Balance c/d		8,800
			14,500	5,900				14,500	5,900