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Double Column Cash Book with Bank and Discount Column

This Tutorial will guide you on how to solve numerical problems related to Double column cash book with Bank and Discount column.
The following transactions are given to you for the month of October:

October 1 Cash deposited into bank Rs. 90,000.

October 6 Purchased goods from A and Company for Rs. 35,000 and paid Rs. 25,000 by cheque partially.

October 8 Withdrew cash from bank Rs. 5,000 for office use and Rs. 3,000 for personal use.

October 15 Goods sold to Ranjeet for Rs. 23,000 and received cheque Rs. 12,000 partially.

October 19 Paid commission Rs. 6,000 by cheque.

October 22 Issued cheque to Rajesh of Rs. 18,000 after deducting 10% discount.

Required: Double column cash book with bank and discount column.

Ans: Bank Rs. 45,000 Dr. and Double column cash book (Bank and Discount column) Cr.    

Double column cash book

 Date ParticularsPR  Bank Discount DateParticulars PR  Bank Discount
 October 1
 October 15

November 1
 To cash a/c
 To sales a/c

To Balance b/d


 October 6
 October 8
 October 19
 October 22
 October 31

 By purchase a/c
 By cash a/c
 By commission a/c
 By Rajesh a/c
 By Balance c/d



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