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Special Purpose Books I—Cash Book                                              10.5

                     Solution:
                     Dr.                             TWO-COLUMN CASH BOOK                             Cr.
                     Date  Particulars         L.F.  Cash  Bank  Date  Particulars       L.F.  Cash  Bank

                                                      `    `                                  `     `
                     2024                                      2024
                     April  1  To  Balance b/d         5,000      April  1  By  Balance b/d        20,000
                     April  1  To  Bank A/c     C    5,000               (overdraft)
                     April  1  To  Sales A/c         6,000      April  1  By  Cash A/c    C         5,000
                     April  1  To  Om Prakash         1,800  8,000  April  1  By  Salaries A/c         4,000
                     April  1  To  Cash A/c     C         5,000  April  1  By  Hari          2,500
                     April  1  To  Vikas            1,200      April  1  By  Drawings A/c        2,500
                     April  1  To  Balance c/d           28,900  April  1  By  Shiv & Co.           14,900
                                                               April  1  By  Rent A/c               2,000
                                                               April  1  By  Bank A/c     C    5,000
                                                               April  1  By  Balance c/d     5,000
                                                   19,000  41,900                            19,000  41,900
                     April  2  To  Balance b/d      5,000      April  2  By  Balance b/d           28,900
                                                                         (overdraft)

                                                           JOURNAL
                     Date     Particulars                                          L.F.   Dr. (`)   Cr. (`)
                     2024
                     April   1  Discount Allowed A/c                         ...Dr.         200
                                To  Om Prakash                                                       200
                             (Discount allowed to Om Prakash against payment received)
                     April   1  Shiv & Co.                                   ...Dr.         100
                                To  Discount Allowed A/c                                             100
                             (Discount allowed written back on dishonour of cheque)


                      4.  Prepare a Cash Book from the following having cash and  bank columns:
                     2024
                     April  1  Cash in hand ` 10,500; Cash at bank ` 15,500.
                     April  5  Bought goods by cheque ` 8,000; Bought goods for cash ` 2,000.
                     April  8  Sold goods for cash ` 5,000; Sold goods for ` 12,000 and received cheque from
                               the customer. Cheque was deposited into bank the same day.
                     April 16  Paid office expenses ` 500; Paid for stationery ` 600; Paid cartage ` 100.
                     April 19  Ramesh who owed us ` 2,000 became bankrupt and paid us @ 25 paise in the
                               rupee in cash.
                     April 22  Received cheque of ` 10,000 from Rakesh on account and discount allowed
                               to him ` 200. The cheque was immediately deposited in bank.
                     April 24  Paid ` 2,500 in cash to Rajesh; discount allowed by him ` 20.
                     April 28  Received ` 5,600 in cash and deposited the same into bank.

                     April 30  Bank charges ` 30 for the month.
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