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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Feb 13 Amount withdrawn from bank for business purpose $30000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 |
|
|
|
|
|
|