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How to prepare the Double column cash book?
Refer the data given below −
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Feb 13 Amount withdrawn from bank for business purpose $30000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
|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|
|Mar 1||By balance b/d||123900||179200|
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