Question No 03 B Chapter No 7

Question No 03 B Chapter No 7

03(B). Write the following transactions in a Cash Book with discount, cash, and bank columns:−

2020 Rs
Jun.1Cash in hand800
 Bank Overdraft5,700
Jun.7Received a cheque from Bharti3,250
Jun.9Deposited the above cheque into the bank 
Jun.12Paid to Bhavana by cheque2,425
Jun. 15Bharti’s cheque returned dishonored 
Jun. 20Withdrew from bank for office use250
Jun.25Cheque received from Panna Lal and endorsed it in favor of Kamal on 28th June 1,200
Jun.30Income Tax paid by cheque 150
Jun.30Bank charges25

The solution of Question No 03 B Chapter No 7: –

Dr.Cash Book  Cr.
DateParticulars
L.
F.
Discount
Allowed
CashBankDateParticulars
L.
F.
Discount ReceivedCashBank
2020     2020     
Jun.1To Balance b/d 800Jun.1By Purchases A/c 5,700
Jun.9To cheque in hand a/c 1503,250Jun.12By Bhavana A/c 752,425
Jun.20To Bank A/c 250Jun.15By Bharti A/c 3,250
      Jun.20By Cash A/c 250
      Jun.30By Drawings A/c 150
      Jun.30By Bank Charges A/c 25
            
Jun.30To Balance c/d 150 8,550Jun.30By Balance C/d 75
1,050
   1501,05011,800   751,05011,800

 

Cash Book | Types of Cash Book | Subsidiary Books

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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

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