Recording of Transactions – II – Bank Column Cash Book Solutions

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Bank Column Cash Book – Numerical Questions

Record the following transactions in a bank column cash book for December 2014:

		₹
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

Cash book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Dec	Capital		80,000		04 Dec	Bank	C		50,000
04 Dec	Cash	C		50,000	15 Dec	Purchases		8,000
10 Dec	Rahul		1,000		22 Dec	Purchases			10,000
30 Dec	Bank	C	2,000		25 Dec	Shyam		20,000
					30 Dec	Cash	C		2,000
					31 Dec	Rent			1,000
					31 Dec	Balance c/d		5,000	37,000
			83,000	50,000				83,000	50,000

Prepare double column cash book with the help of following information for December 2014:

		₹
01	Started business with cash	1,20,000
03	Cash paid into bank	50,000
05	Purchased goods from Sushmita	20,000
06	Sold goods to Dinker and received a cheque	20,000
10	Paid to Sushmita cash	20,000
14	Cheque received on December 06, 2014 deposited into bank
18	Sold goods to Rani	12,000
20	Cartage paid in cash	500
22	Received cash from Rani	12,000
27	Commission received	5,000
30	Drew cash for personal use	2,000

Cash book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Dec	Capital		1,20,000		03 Dec	Bank	C	50,000
03 Dec	Cash	C		50,000	10 Dec	Sushmita		20,000
06 Dec	Dinker		20,000		14 Dec	Bank	C	20,000
14 Dec	Cash	C		20,000	20 Dec	Cartage		500
22 Dec	Rani		12,000		30 Dec	Drawings	C	2,000
27 Dec	Commission		5,000		31 Dec	Balance c/d		64,500	70,000
			1,57,000	70,000				1,57,000	70,000

Enter the following transactions in double column cash book of M/S Ambica Traders for Novermber 2014:

		₹
01	Commenced business with cash	50,000
03	Opened bank account with ICICI	30,000
05	Purchased goods for cash	10,000
10	Purchased office machine for cash	5,000
15	Sales goods on credit from Rohan and received cheque	7,000
18	Cash sales	8,000
20	Rohan’s cheque deposited into bank
22	Paid cartage by cheque	500
25	Cash withdrawn for personal use	2,000
30	Paid rent by cheque	1,000

M/s. Ambika Traders Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Nov	Capital		50,000		03 Nov	Bank	C	30,000
03 Nov	Cash	C		30,000	05 Nov	Purchases		10,000
15 Nov	Rohan		7,000		10 Nov	Office Machine		5,000
18 Nov	Sales		8,000		20 Nov	Bank	C	7,000
20 Nov	Cash	C		7,000	22 Nov	Cartage			500
					25 Nov	Drawings		2,000
					30 Nov	Rent			1,000
					30 Nov	Balance c/d		11,000	35,500
			65,000	37,000				65,000	37,000

Prepare double column cash bok from the following information for September 2014:

		₹
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

Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Sep	Balance b/d		7,500		01 Sep	Balance b/d (Overdraft)			3,500
05 Sep	Sales		7,000		03 Sep	Wages		200
10 Sep	Cash	C		4,000	10 Sep	Bank	C	4,000
					15 Sep	Purchases			2,000
					20 Sep	Rent		500
					25 Sep	Drawings			400
					30 Sep	Salaries		1,000
30 Sep	Balance c/d (Overdraft)			1,900	30 Sep	Balance c/d		8,800
			14,500	5,900				14,500	5,900

Enter the following transactions in a double column cash book of M/s. Mohit Traders for January 2014:

		₹
01	Cash in hand	3,500
	Bank overdraft	2,300
03	Goods purchased for cash	1,200
05	Paid wages	200
10	Cash sales	8,000
15	Deposited into bank	6,000
22	Sold goods for cheque which was deposted into bank same day	2,000
25	Paid rent by cheque	1,200
28	Drew from bank for personal use	1,000
31	Bought goods by cheque	1,000

M/s. Mohit Traders Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Jan	Balance b/d		3,500		01 Jan	Balance b/d (overdraft)			2,300
10 Jan	Sales		8,000		03 Jan	Purchases		1,200
15 Jan	Cash	C		6,000	05 Jan	Wages		200
22 Jan	Sales			2,000	15 Jan	Bank	C	6,000
					25 Jan	Rent			1,200
					28 Jan	Drawings			1,000
					31 Jan	Purchases			1,000
					31 Jan	Balance c/d		4,100	2,500
			11,500	8,000				11,500	8,000

Prepare double column cash book from the following transactions for the year 2014:

		₹
01	Cash in hand	17,500
	Cash at bank	5,000
03	Purchased goods for cash	3,000
05	Received cheque from Jasmeet	10,000
08	Sold goods for cash	7,000
10	Jasmeet’s cheque deposited into bank
12	Purchased goods and paid by cheque	20,000
15	Paid establishement expenses through bank	1,000
18	Cash sales	7,000
20	Deposited into bank	10,000
24	Paid trade expenses	500
27	Received commission by cheque	6,000
29	Paid Rent	2,000
30	Withdrew cash for personal use	1,200
31	Salary paid	6,000

Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Dec	Balance b/d		17,500	5,000	03 Dec	Purchases		3,000
05 Dec	Jasmeet		10,000		10 Dec	Bank	C	10,000
08 Dec	Sales		7,000		12 Dec	Purchases			20,000
10 Dec	Cash	C		10,000	15 Dec	Establishment Expenses			1,000
18 Dec	Sales		7,000		20 Dec	Bank	C	10,000
20 Dec	Cash	C		10,000	24 Dec	Trade Expenses		500
27 Dec	Commission			6,000	29 Dec	Rent		2,000
					30 Dec	Drawings		1,200
					31 Dec	Salaries		6,000
					31 Dec	Balance c/d		8,800	10,000
			41,500	31,000				41,500	31,000

M/s Ruchi trader started their cash book with the following balances on 01-Dec-2014: cash in hand ₹ 1,354 and balance in bank current account ₹ 7,560. he had the following transactions in the month of December, 2014:

		₹
03	Cash sales	2,300
05	Purchased goods, paid by cheque	6,000
08	Cash sales	10,000
12	Paid trade expenses	700
15	Sales goods, received cheque (deposited same day)	20,000
18	Purchased motor car paid by cheque	15,000
20	Cheque received from Manish (deposited same day)	10,000
22	Cash sales	7,000
25	Manisha’s cheque returned dihonoured
28	Paid Rent	2,000
29	Paid telephone expenses by cheque	500
31	Cash withdrawn for personal use	2,000

Prepare bank column cash book.

Cash Book
Dr.					Cr.
Date	Receipts	L.F.	Cash ₹	Bank ₹	Date	Payments	L.F.	Cash ₹	Bank ₹
2014					2014
01 Dec	Balance b/d		1,355	7,560	05 Dec	Purchases			6,000
03 Dec	Sales		2,300		12 Dec	Trade Expenses		700
08 Dec	Sales		10,000		18 Dec	Motor Car			15,000
15 Dec	Sales			20,000	25 Dec	Manisha (Dishonoured)			10,000
20 Dec	Manisha			10,000	28 Dec	Rent		2,000
22 Dec	Sales		7,000		29 Dec	Telephone Expenses			500
					31 Dec	Drawings		2,000
					31 Dec	Balance c/d		15,954	6,060
			20,654	37,560				20,654	37,560

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