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How to prepare a single column cash book?
Let us understand how to make the respective entries in the single column cash book with the help of the given data.
May 1 Cash in hand $50000
May 1 Bank balance $160000
May 4 Received a cheque from a customer “A” of $18000
May 5 Deposited customer “A” cheque in Bank.
May 8 Cash withdrawn from bank for business purpose is $15000
May 11 Goods sold for cash $28000
May 14 Goods bought for cash $53000
May 19 Goods sold for cash $40000
May 21 Paid Mr.B by cheque $16000
May 25 Deposited into bank $18000
May 30 Paid salary in cash $12000
May 31 Paid rent by cheque $7500
Solution
The solution is as follows −
DATE | PARTICULARS | VN | LF | $ | DATE | PARTICULARS | VN | LF | $ |
---|---|---|---|---|---|---|---|---|---|
2008 |
Balance b/d |
|
|
50000 |
2005 |
|
|
|
|
May 4 |
Customer(Being cheque A/c received) |
|
|
18000 |
May 5 |
Bank A/c(Being cheque deposited) |
|
|
18000 |
May 8 |
Bank A/c(Being amount withdrawn) |
|
|
15000 |
May 14 |
Purchases(Being goods bought for cash) |
|
|
53000 |
May 11 |
Sales A/C(Being goods sold for cash) |
|
|
28000 |
May 25 |
Bank A/c (Being cash deposited) |
|
|
18000 |
May 19 |
Sales A/c(Being goods sold for cash) |
|
|
40000 |
May 30 |
Salary A/c(Being salary paid) |
|
|
12000 |
|
|
|
|
|
May 31 |
Balance c/d |
|
|
50000 |
|
|
|
|
151000 |
|
|
|
|
151000 |
June 1 |
Balance b/d |
|
|
50000 |
|
|
|
|
|
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