Table of Contents
Problem
Enter the following transactions of the Premier Trading Company in Cash Book with three columns- Discount, Cash and Bank and balance the accounts as on 31st December 2004:
- 2004 Dec. 1 Cash in hand Rs 4,000
- 2004 Dec. 1 Bank Rs 1,000 (Cr.)
- 2004 Dec. 3 Received a cheque from A Rs 290 and allowed him discount of Rs 40
- 2004 Dec. 7 A’s cheque deposited into the bank
- 2004 Dec. 10 Withdrew from bank for office use Rs 800
- 2004 Dec. 12 Paid B/P by cheque Rs 600
- 2004 Dec. 15 B/R from Ram. Rs 2,500: Discounted it, crediting with bank Rs 2,400
- 2004 Dec. 20 Issued a cheque for Petty Cashier Rs 100
- 2004 Dec. 25 Paid to Gupta by cheque Rs 920; discount received Rs 30
- 2004 Dec. 28 Made cash-sales Rs 900.
Solution
Problem
Enter the following transactions in the cash book of M/s. Rohan Traders:
Date Details Amount (Rs.)
2005
- December 01 Cash in Hand 27,500
- December 05 Cash received from Nitu 12,000
- December 08 Insurance Premium paid 2,000
- December 10 Furniture purchased 6,000
- December 14 Sold Goods for cash 16,500
- December 18 Purchased Goods from Naman for cash 26,000
- December 22 Cash paid to Rohini 3,200
- December 25 Sold Goods to Kanika for cash 18,700
- December 28 Cash Deposited into Bank 5,000
- December 30 Rent paid 4,000
- December 31 Salary paid 7,000
Solution
Problem
Prepare Cash Book for the month of April 2006 from the following particulars :
Date Details Amount (Rs.) 2006
- April 01 Cash in hand 17,600
- April 03 Purchased Goods for cash from Rena 7,500
- April 06 Sold Goods to Rohan 6,000
- April 10 Wages paid in cash 500
- April 15 Cash paid to Neena 3,500
- April 17 Cash Sales 10,000
- April 19 Commission paid 700
- April 21 Cash received from Teena 1,500
- April 25 Furniture Purchased for cash 1,700
- April 28 Rent paid 3,000
- April 30 Paid Electricity bill in cash 1,300
Solution
Here is pdf of Cashbook. Problems. You may go through it too to clear concepts.