Professional Documents
Culture Documents
f CASH BOOK
Tripule Column CASH BOOK
with Discount, Cash and Bank Columns
1 2014
3 2014
4 2014
5 2014
12 2014
14 2014
15 2014
20 2014
24 2014
28 2014
1,000.00
500.00
1,700.00
200.00
150.00
200.00
2,000.00
225.00
250.00
75.00
Kumaran.
Capital A/c
Purchase A/c
Sales A/c
Siva A/c
Balam A/c
Furniture A/c
Credit Purchase/Sales are not entered in CASH BOOK
Electric Charges A/c
Salaries A/c
Commission A/c
Particulars
To Capital A/c
To Sales A/c
To Siva A/c
To Commission A/c
1,000.00
1,700.00
200.00
75.00
2,975.00
Particulars
To Capital A/c
1,650.00
1,650.00
k of MR. Kumaran
Date
Particular
Jan 3 2014 By Purchases A/c
Jan 12 201 By Balan A/c
Jan 14 201 By Furniture A/c
Jan 20 201 By Electrical Charges A/c
Jan 24 201 By Salaries A/c
Cr.
Vocher No. L.F Amount(Rs)
500.00
150.00
200.00
225.00
250.00
1,650.00
2,975.00
k of MR. Kumaran
Date
Particular
Cr.
Vocher No. L.F Amount(Rs)
Particulars
Discount
Amount (Rs)
Allowed (Rs)
20.00
20.00
4,000.00
6,000.00
1,980.00
11,980.00
Particulars
To Balance b/d
Discount
Amount (Rs)
Allowed (Rs)
5,000.00
5,000.00
6 2014
10 2014
19 2014
27 2014
28 2014
Particulars
By
By
By
By
By
Purchase A/c
Wages A/c
Meena A/c
Radha A/c
Purchase A/c
Discount
Received(Rs)
30.00
Amount(Rs)
2,000.00
40.00
2,470.00
400.00
2,070.00
5,000.00
30.00
11,980.00
Particulars
Discount
Received(Rs)
Amount(Rs)
ount(Rs)
ount(Rs)
Prepare a "Double Column CASH BOOK" from the following transaction of 'Mr. Gopalan:
Date
Description
Amount
Discount
Jan 1 2014
Cash in Hand
4,000.00
Jan 6 2014
Cash Purchases
2,000.00
Jan 10 2014
Wages Paid
40.00
Jan 11 2014
Cash Sales
6,000.00
Jan 12 2014
Description
1,980.00 20.00
Jan 19 2014
Jan 27 2014
Jan 28 2014
2,470.00
400.00
2,070.00
30.00
'Mr. Gopalan:
Particulars
Balance b/d
Sales A/c
Rambabu A/c
Jayammans A/c
Bank A/c
Sales A/c
Sales A/c
Cash A/c
Cash (Rs)
Bank (Rs)
4,250.00
13,750.00
1,750.00
4,500.00
6,000.00
2,500.00
3,750.00
6,750.00
10,000.00
19,000.00
34,250.00
Cash (Rs)
Bank (Rs)
2,000.00
16,500.00
2,000.00
16,500.00
Particulars
Petty Cash A/c
Arun's A/c
Purchases A/c
Rent A/c
Cash A/c
Stationary A/c
Bank A/c
Drawing A/c
Salary A/c
Cash (Rs)
2,500.00
3,750.00
2,500.00
2,500.00
9,000.00
2,000.00
16,500.00
2,500.00
C
C
1,000.00
10,000.00
1,000.00
Credit
Bank (Rs)
19,000.00
34,250.00
Particulars
Credit
Bank (Rs)
Cash (Rs)
Enter the following transactions in the double column cash book of Mr. Rajesh and
balance it.
1-Aug Opening Balance: Cash in Hand
Cash at Bank
2-Aug Paid to petty Cashier
2-Aug Cash sales
3-Aug Paid to Arun by Cheque
4,250.00
13,750.00
2,500.00
1,750.00
3,750.00
4,500.00
6,000.00
2,500.00
2,500.00
2,500.00
3,750.00
1,000.00
6,750.00
10,000.00
1,000.00
9,000.00
S.No.
Transaction
Cr.
Dr.
Cr.
Dr.
Cr.
Cash withdrawn for Dr.
6
office use from bank Cr.
7 Cheque Received
Dr.
Cheque Deposited
Dr.
8 into Bank
Cr.
Cheque Received and
deposited into bank
for collection
immediately
9
Dr.
10 Cheque issued
Cr.
Customer directly
11 paid into bank
Cash
Cash
Disc. Allowed
Disc. Recevied
Bank
Cash
Cash
Bank
Cash
Bank
Cash
Bank
Bank
Dr.
Bank
Bank
Dr.
Cr.
Bank
Bank
Interest allowed by
15 Bank
Dr.
Bank
Bank
Payments directly
made by the bank as
per standing
17 instructions
Cr.
Bank
Amounts directly
received by bank as
per standing
18 instructions
Bank
Cr.
Trible Column
Particulars
Receipt No.
Capital A/c
Cash A/c
Mano's A/c
Bank A/c
Nathan's A/c
L.F.
Discount
Allowed
(Rs)
Cash (Rs)
200,000.00
10.00
50.00
490.00
10,000.00
210,490.00
Bank (Rs)
###
4,950.00
Date
2-Aug By
4-Aug By
5-Aug By
10-Aug By
12-Aug By
15-Aug By
Particulars
Voucher No.
Bank A/c
Purchases A/c
Purchases A/c
Carriage A/c
Cash A/c
Sundari's A/c
54,950.00
L.F.
Discount
Received
(Rs)
40.00
Credit
Cash (Rs)
Bank (Rs)
50,000.00
5,000.00
1,000.00
4,960.00
6,000.00
10,000.00
149,530.00
38,950.00
210,490.00
54,950.00
Complile three column CASH BOOK of Mr.Sundar from the following transactions:
Date
Description
Amount
Discount
1-Aug Sundar started business with cash
200,000.00
2-Aug Deposited into Bank
50,000.00
4-Aug Cash Purchases
5,000.00
5-Aug Purchases by cheque
6,000.00
6-Aug Goods sold to Nathan on credit
5,000.00
Received cheque for Mano and
8-Aug Discount allowed
10-Aug Paid cariage
12-Aug Withdrew form bank for office use
490.00
1,000.00
10,000.00
10
4,960.00
40