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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May 8 Cash withdrawn from bank for business purpose is $15000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May 8 | Bank A/c(Being amount withdrawn) | 15000 | May 14 | Purchases(Being goods bought for cash) | 53000 | ||||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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