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How to prepare the Double column cash book?
Refer the data given below −
Transactions
Feb 1 Cash balance $120000
Feb 1 Bank account balance $200000
Feb 2 Received cheque from Mr. B $15000
Feb 4 Purchased stationery $1500
Feb 5 Goods bought for cash $18000
Feb 8 Office expenses paid in cash $1100
Feb 11 Goods sold for cash $12500
Feb 12 Goods purchases from A on credit basis $7500
Feb 13 Amount withdrawn from bank for business purpose $30000
Feb 17 Payment for advertisement through check $800
Feb 19 Goods sold on credit $3500
Feb 25 Paid rent through cheque $5000
Feb 28 Paid salaries in cash $18000
| Date | Description | V N | P R | Cash ($) | Bank ($) | Date | Description | V R | P R | Cash ($) | Bank ($) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Feb 1 | To balance b/d | 120000 | 200000 | Feb 4 | By stationery A/c | 1500 | |||||
| Feb 2 | To Mr. B A/c | 15000 | Feb 5 | By purchases | 18000 | ||||||
| Feb 11 | To sale A/c | 12500 | Feb 8 | By office expenses A/c | 1100 | ||||||
| Feb 13 | To bank A/c | 30000 | Feb 13 | By Cash A/c | C | 30000 | |||||
| Feb 17 | By Advertisement A/c | 800 | |||||||||
| Feb 25 | By Rent A/c | 5000 | |||||||||
| Feb 28 | By Salary A/c | 18000 | |||||||||
| Feb 28 | By balance c/d | 123900 | 179200 | ||||||||
| 162500 | 215000 | 162500 | 215000 | ||||||||
| Mar 1 | By balance b/d | 123900 | 179200 |
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