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Question -

Record the following transactions in a bank column cash book for December 2016:

 

 

01

Started business with cash

80,000

04

Deposited in bank

50,000

10

Received cash from Rahul

1,000

15

Bought goods for cash

8,000

22

Bought goods by cheque

10,000

25

Paid to Shyam by cash

20,000

30

Drew from Bank for office use

2,000

31

Rent paid by cheque

1,000



Answer -

Cash book

Dr.

Cr.

Date

Receipts

L.F.

Cash

Bank

Date

Payments

L.F.

Cash

Bank

2016

2016

01 Dec

Capital

80,000

04 Dec

Bank

C

50,000

04 Dec

Cash

C

50,000

15 Dec

Purchases

8,000

10 Dec

Rahul

1,000

22 Dec

Purchases

10,000

30 Dec

Bank

C

2,000

25 Dec

Ram

20,000

30 Dec

Cash

C

2,000

31 Dec

Rent

1,000

31 Dec

Balance c/d

5,000

37,000

83,000

50,000

83,000

50,000



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