Page 107 - DCOM101_FINANCIAL_ACCOUNTING_I

Unit 9: Cash Book

Oct. 7 Paid to K.K. & Co. by cheque 260 Notes
Oct. 9 Received a cheque from B & Co. 2,500
Oct. 12 Bought goods for cash paid by cheque 750
Oct. 15 Received cash from M/s. S. Chand 1,500
Oct. 17 Deposited cash into bank 1,450
Oct. 18 Sundry creditors were paid by cheque 1,250
Oct. 19 Received from debtors by cheque which could not be sent to bank 1,780
Oct. 20 B & Co. cheque dishonoured 2,500
Oct. 22 B & Co. paid cash 2,500
Oct. 24 R & Co. issued a cheque for ` 470 in full satisfaction of his account for 500
Oct. 27 Shyam lal was paid ` 395 in full settlement of his A/c amounting to 400
Oct. 31 Deposited into the Bank 2,200
Solution:

Three Columns Cash Book
Date Particulars L.F. Dis- Cash Bank Date Particulars L.F. Dis- Cash Bank
count (`) (`) count (`) (`)
(`) (`)
2006 2006
Oct. 1 To Balance b/d 100 3,500 Oct. 5 By Salaries A/c – 250
Oct. 9 To B & Co. – 2,500 Oct. 7 By K & Co. – 260
Oct. 15 To S. Chand 1,500 Oct. 12 By Purchase A/c – 750
Oct. 17 To Cash A/c (C) – 1450 Oct. 17 By Bank A/c (C) 1450 –
Oct. 19 To Debitors A/c 1,780 – Oct. 18 By S. Creditors – 1250
Oct. 22 To B & Co. 2,500 – Oct. 20 By B & Co. – 2,500
Oct. 24 To R & Co. 30 470 Oct. 27 By Shyam Lal 5 395
Oct. 31 To Cash A/c (C) 2,200 Oct. 31 By Bank A/c (C) 2,200
By Balance c/d 4,885 5,110
30 5,880 10,120 5 5,880 10,120
Illustration 3: Enter the following transactions in Analytical petty Cash Book:
2006 `
Jan. 1 Received cheque from head cashier 100.00
Jan. 2 Paid for postage and telegram 15.00
Jan. 3 Stationery purchased 5.00
Jan. 14 Paid for cartage 8.00
Jan. 18 Paid for travelling 7.00
Jan. 27 Tea for guests 6.00

Jan. 29 Office cleaning charges 12.00
Jan. 30 Paid for carriage 4.00
Jan. 31 Telegram charges 8.00
Solution:

Analytical Petty Cash Book
Re- Date Particulars Voucher Total Postage Stationary Cartage Tea &
ceipts No. Amount telegram Travelling offi ce
expenses
` 2006 ` ` ` ` `
100.00 Jan. 1 To cash a/c –
Jan. 2 By Postage & telegram 15.00 15.00 – – –
Jan. 3 By Stationery 5.00 – 5.00 – –
Contd....

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