The Total solution for NCERT class 6-12
₹
01
Cash in hand
17,500
Cash at bank
5,000
03
Purchased goods for cash
3,000
05
Received cheque from Jasmeet
10,000
08
Sold goods for cash
7,000
10
Jasmeet’s cheque deposited into bank
12
Purchased goods and paid by cheque
20,000
15
Paid establishment expenses through bank
1,000
18
Cash sales
20
Deposited into bank
24
Paid trade expenses
500
27
Received commission by cheque
6,000
29
Paid Rent
2,000
30
Withdrew cash for personal use
1,200
31
Salary paid
Dr.
Cr.
Date
Receipts
L.F.
Cash ₹
Bank ₹
Payments
2017
01 Dec
Balance b/d
03 Dec
Purchases
05 Dec
Jasmeet
10 Dec
Bank
C
08 Dec
Sales
12 Dec
Cash
15 Dec
Establishment Expenses
18 Dec
20 Dec
24 Dec
Trade Expenses
27 Dec
Commission
29 Dec
Rent
30 Dec
Drawings
31 Dec
Salaries
Balance c/d
8,800
41,500
31,000
For the month ofDecember 2017, the cash in hand is ₹.8, 800 and the cash in bank is 10,000.