Page 1 :
Illustration:7, Prepare Three column cash book from the following transaction of M/S Vinayaka, Enterprises for the month of January 2012, Date, 2012, Details, Amount, January 01 Cash in hand, 4,000, Bank overdraft, 3,200, 05 Cash sales, 9,000, 07 Purchased goods by cheque, 2,000, 09 Purchased furniture for cash, 2,200, 11 Cash paid to Mr.Rohit, 2,000, 14 Deposited into bank, 7,000, 16 Bank charged interest on overdraft, 200, 25 Sale of goods for cheque & sent to bank, immediately, 3,000, 27 Rent paid by cheque, 800, 500, 28 Paid wages by cheque, 29 Drew cash for personal use, 500, 30 Paid salary, 1,000, 31 Interest collected by bank, 1,700
Page 2 :
Illustration: 8, Record the following transaction in three column cash book & balance it., Date, Details, Amount, 2012, August 01 Cash balance, 15,000, Bank balance, 10,006, 03 Paid Insurance premium by cheque, 4,200, 08 Cash sales, 22,000, 09 Payment for cash, opurchax, 21,000, 09 Cash densited into bank, 15,000, 14 Withdrawn from bank for personal use, 6,000, 16 Withdrawn from bank for office use, 14,500, 20 Received cheque from John in full and final, settlement for 10,800 & deposited the same, into the bank, 10,700, 23 Received cash from Michael and, diseount allowed, 6,850, 150, 25 Cheque received from kumar, 4,500, 28 Cheque received from kumar deposited into bank, 31 Cheque deposited on August 28th dishonoured, 4,500, and returned from the bank, 31 Rent paid by cheque, 4,000
Page 3 :
NGCOTUITIY UI II disactIons - 11, 1J1, Clapter, Illustration: 9, From the following transactions made by M/S WIPRO LTD for the month of June, 2012, prepare three- column cash book., Date, Details, Amount, 2012, June 01 Cash in hand, 2,065, Cash at Bank, 6,780, 02 Cash paid to net chic, 1,000, petty cashien, 03 Received cheque from Priya, 3,000, 04 Cash sales, 18,200, 05 Deposited into bank, 1,200, 06 Priya's cheque deposited into bank, 3,000, 08 Purchased Furniture by cheque, 14,050, 13 Bank charges, 300, 15 Dividend collected by bank, 1,200, 17 Cash purchases, 2,000, 21 Goods sold and received a cheque, sent to bank, on the same day, 6,000, 23 Drew from bank for personal use, 2,000, 30 Commission received by cheque & banked, immediately, 2,500
Page 4 :
tration: 10, From the following transactions, prepare a three- column cash book, Amo, Date, 2012, Details, 20,000, June 01 Cash in hand, Balance at Bank, 80,000, 7,000, 05 Bougnt furniture and paid by cheque, 30,000, 09 Bought goods and issued cheque, 12 Received cash from Suresh, 6,000, 100, & discount allowed, 14 Cash withdrawn from bank for office use, 10,000, 16 Received crossed cheque from Vikas, 1,200, & Allowed him discount, 200, 20 Received cheque from Makosh & deposited into bank 16,800, 24 Paid Ritesh by cheque, 9,900, and discount received, 100, 25 Cheque received from Harsha, 2,000, 26 Cheque of Harsha deposited into bank, 27 Paid Rent, 8,000, 28 Withdrew from bank for personal use, 12,000, 30 cheque received from Harsha dishnoured, 2,000
Page 5 :
12. Enter the following transactions in a cash book with Discount, Cash and, Bank columns., 2012, November, 7 16,000, * 14,500, * 3,850, 680, 01, Commenced business with cash, 02, Paid into bank, Bought goods and paid by cheque, Bought Furniture for cash., 15, 10, 12, Sold goods for cash, and deposited the same into the bank, 16, * 2,600, 7 4,850, 185, 680, Bought goods and paid by cheque, Bought stationery., Received cash from Hegde, allowing him a discount of, 24, 20, 22, 20, Paid Santhosh his dues by a cheque, receiving a discount of, * 240, 10, 25, Paid Chandra by cheque, * 400, 26, Sold goods for cash, and remitted the same into the bank,, - 585, 28, Our cheque to Chandra returned dishonoured, Drew cheque for salary, Drew cheque for Personal use, * 2,365, * 100, 30, 31, (ANS: Cash in hand 1,315; Cash at bank 6,280;, Discount allowed 20; Discount Received z 10)
