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Double Column Cash Book with Cash and Bank Column

Opened bank account on Nepal Bank Ltd with Rs. 60,000; Cash withdrew from bank Rs. 10,000 for office use and Rs. 4,000 for personal use
The following transactions are extracted from the book of Himalayan trading for the month of January.

January 1 Started business with cash Rs. 150,000.

January 2 Opened bank account on Nepal Bank Ltd with Rs. 60,000.

January 6 Purchased office equipment for Rs. 45,000 and paid 1/3 of cash and balance through cheque.

January 10 Purchased goods for Rs. 40,000 from Sital and paid partially Rs. 20,000.

January 15 Cash withdrew from bank Rs. 10,000 for office use and Rs. 4,000 for personal use.

January 18 Sold goods for Rs. 16,000 to Mr. Sharma and received cheque of Rs. 6,000 partially.

January 24 Paid to Sital in full settlement by cheque after deducting 10% cash discount.

January 26 Paid sundry expenses for Rs. 2,000 by cheque.

January 30 Paid Rs. 12,000 for wages and salaries.

January 31 Issued cheque of Rs. 18,000 to Sital after deducting 10% discount

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

Ans: Balance: Cash Rs. 53,000 (Dr.); Bank Rs. 16,000 (Cr.)


Double Column Cash Book with Cash and Bank Column

                Himalayan Trading
    Cash Book with cash and bank column
 Date Particulars PR Cash Bank Date Particulars PR Cash Bank
 January 1
 January 2
 January 15
 January 24
 January  31
 





Feb. 1
 To capital a/c
 To cash a/c
 To Bank a/c
 To sales a/c
 To Balance c/d






 To Balance b/d
 C
 C








 150,000

10,000






              
160000
53,000
 60,000
 
 6,000
 16,000




            
82000
 January 2
 January 6
 January 10
 January 15
 January 15
 January 24
 January 26
 January 30
 January 31
 January 31

 Feb. 1
 By Bank a/c
 By office equipment a/c
 By purchase a/c
 By cash a/c
 By Drawing a/c
 By Sital' a/c
 By sundry expenses a/c
 By wages and salaries a/c
 By Sital's a/c
 By Balance c/d

 By Balance b/d
 C


 C








 60,000
 15,000
 20,000

 


 12,000
 
 53000  
 160000

 
30,000

 10,000
 4,000
 18,000
 2,000

 18,000
            
 82000
 16000

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