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How to prepare a bank account in a ledger?\\n
Refer the data given below to prepare a bank account in a ledger with a single column cashbook −
| DATE | PARTICULARS | V N |
LF | $ | DATE | PARTICULARS | VN | LF | $ |
|---|---|---|---|---|---|---|---|---|---|
| 2010 |
Balance b/d |
|
|
70000 |
2010 |
|
|
|
|
| Mar 1 |
Customer(Being cheque A/c received) |
|
|
20000 |
Mar 1 |
Bank A/c(Being cheque deposited) |
|
|
22000 |
| Mar 5 |
Bank A/c(Being amount withdrawn) |
|
|
25000 |
Mar 12 |
Purchases(Being goods bought for cash) |
|
|
47000 |
| Mar 9 |
Sales A/C(Being goods sold for cash) |
|
|
35000 |
Mar 24 |
Bank A/c (Being cash deposited) |
|
|
17500 |
| Mar 20 |
Sales A/c(Being goods sold for cash) |
|
|
38000 |
Mar 31 |
Salary A/c(Being salary paid) |
|
|
14000 |
|
|
|
|
|
|
Mar 31 |
Balance c/d |
|
|
87500 |
|
|
|
|
|
188000 |
|
|
|
|
188000 |
| April 1 |
Balance b/d |
|
|
87500 |
|
|
|
|
|
Mar 1 - Bank balance $180000
Mar 21 - Paid Mr.B by cheque $20000
Mar 31 - Paid rent by cheque $8000
Mar 5 - Deposited cheque from A $22000
May 25 - Deposited into bank $17500
Solution
The solution is as follows −
| DATE | Reference | J/F | $ | DATE | PARTICULARS | J/F | $ |
|---|---|---|---|---|---|---|---|
| 2010 |
|
|
|
2010 |
|
|
|
| Mar 1 |
Balance b/d |
|
18000 |
mar 5 |
Cash A/c |
|
25000 |
| Mar 5 |
Cash A/c |
|
22000 |
mar 21 |
Mr.B |
|
20000 |
| Mar 25 |
Cash A/c |
|
17500 |
mar 31 |
Rent A/c |
|
8000 |
|
|
|
|
|
mar 31 |
Balance c/d |
|
146700 |
|
|
|
|
199700 |
|
|
|
199700 |
| April 1 |
Balance b/d |
|
146700 |
|
|
|
|
Updated on: 2021-07-09T08:27:07+05:30
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