Page 67 - ISCDEBK-XI

Sub-Division of Journal—Cash Book 9.5

Solution:

In the Books of John
Dr. TRIPLE-COLUMN CASH BOOK Cr.
Date Particulars L.F. Discount Cash Garden Your Date Particulars L.F. Discount Cash Garden Your
Allowed Bank Bank Received Bank Bank
` ` ` ` ` ` ` `
2022 2022
Jan. 1 To Capital A/c 50,000 ... ... Jan. 1 By Bank A/c C 40,000 ... ...
Jan. 1 To Cash A/c C ... 20,000 20,000 Jan. 3 By Rent A/c ... 5,000 ...
Jan. 2 To Capital A/c ... 1,00,000 75,000 Jan. 4 By Furniture A/c ... ... 10,000
Jan. 5 To Sales A/c 10,500 ... ... Jan. 4 By Purchases A/c ... ... 25,000
Jan. 6 To Robin & Co. 10,000 ... ... Jan. 4 By Purchases A/c ... 35,000 ...
Jan. 6 To Soho & Co. 1,000 ... ... 22,750 Jan. 11 By Purchases A/c 760 ... 37,240 ...
Jan. 11 To Cash A/c C ... ... 10,500 Jan. 11 By Your Bank C 10,500 ... ...
Jan. 11 To Garden Jan. 11 By Cash A/c C ... 10,000 ...
Bank A/c C 10,000 ... ... Jan. 11 By Garden Bank
Jan. 11 To Cash A/c C ... 10,000 ... A/c C 10,000 ... ...
Jan. 25 To Sales A/c 5,000 ... ... Jan. 15 By Petty Exp. A/c 1,000 ... ...
Jan. 16 By Advance
against
Salary A/c 1,000 ... ...
Jan. 17 By Stationery A/c 2,500 ... ...
Jan. 20 By Commission
A/c 1,500 ... ...
Jan. 21 By Drawings A/c ... ... 5,000
Jan. 29 By Municipal
Taxes A/c 750 ... ...
Jan. 31 By Salaries A/c 5,000 ... ...
Jan. 31 By Balance c/d 13,250 42,760 88,250

1,000 85,500 1,30,000 1,28,250 760 85,500 1,30,000 1,28,250
Feb. 1 To Balance b/d 13,250 42,760 88,250

Note: Entry of 5th January, 2022 for sale of goods on credit shall not be recorded in the Cash Book. Credit Sales
will be recorded in the Sales Book.