Question No 28 Chapter No 5 - USHA Publication 11 Class

Question No 28 Chapter No 5

Table of Contents

Bank Transaction

28. Record the following transactions in the book of Rakhi:

2018
Mar. 1	Cash deposited into bank Rs 40,000
Mar. 4	Personal cash deposited into business bank account Rs 60,000
Mar. 10	Cash is withdrawn from bank for personal use Rs 15,000
Mar. 11	Cash is withdrawn from bank for personal use Rs 9,900
Mar. 14	Cheque issued to Shreya Rs 14,400
Mar. 18	Cheque issued to Balbir Rs 16,000 for Salary
Mar. 19	Received cheque from Amrita Rs 9,100 and deposited into the bank the same day
Mar. 21	Cheque issued to Shreya returned dishonoured

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In the Books of Rakhi
Date	Particulars		L.F.	Debit	Credit
2018
Mar.1	Bank A/c	Dr.		40,000
	To Cash A/c				40,000
	(Being cash deposited into the bank.)

Mar.4	Bank A/c	Dr.		60,000
	To Capital A/c				60,000
	(Being personal cash deposited into the bank )

Mar.10	Drawings A/c	Dr.		15,000
	To Bank A/c				15,000
	(Being cash withdrawn from bank for personal use)

Mar.11	Cash A/c	Dr.		9,900
	To Bank A/c				9,900
	(Being cash withdrawn from bank for office use)

Mar.14	Shreya A/c	Dr.		14,400
	To Bank A/c				14,400
	(Being cheque issued )

Mar.18	Salary A/c	Dr.		16,000
	To Bank A/c				16,000
	(Being salary paid by cheque)

Mar.19	Bank A/c	Dr.		9,100
	To Amrita A/c				9,100
	(Being cheque received from Amrita)

Mar.21	Bank A/c	Dr.		14,400
	To Shreya A/c				14,400
	(Being issued cheque dishonoured)