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	$	DATE	PARTICULARS	$
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Mar 5	Bank A/c(Being amount withdrawn)	25000	Mar 12	Purchases(Being goods bought for cash)	47000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	$	DATE	PARTICULARS	$
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