| In the Books of …………………………………….. |
| Cash Book with Cash and Bank Column |
| Date | Receipt | R.No | L.F | Cash | Bank | Date | Payment | V.No | L.F | Cash | Bank |
| 2018 | | | | | | 2018 | | | | | |
| Jan-01 | To Capital A/c | | | 1,20,000 | | Jan-03 | BY Bank A/c | | ( C ) | 50,000 | |
| | (Being Business Started with Cash) | | | | | | (Being Cash Deposited) | | | | |
| 3 | To Cash A/c | | ( C ) | | 50,000 | 10 | By Sakshi A/c | | | 20,000 | |
| | (Being Cash Deposited) | | | | | | (Being Cash Paid to Sakshi) | | | | |
| 6 | To Sales A/c | | | 20,000 | | 14 | By Bank A/c | | ( C ) | 20,000 | |
| | (Being Cash Sales Made) | | | | | | (Being Cheque Deposited) | | | | |
| 14 | To Cash A/c | | ( C ) | | 20,000 | 20 | By Cartage A/c | | | 500 | |
| | (Being Cheque Deposited) | | | | | | (Being Cartage paid in Cash) | | | | |
| 22 | To Shivaji A/c | | | 12,000 | | 30 | By Drawing A/c | | | 2,000 | |
| | (Being Cash Received fro Shivaji) | | | | | | (Being Cash Withdrawn) | | | | |
| 27 | To Commission A/c | | | 5,000 | | | | | | | |
| | (Being Commission Received) | | | | | 31 | By Balance c/d | | | 64,500 | 70,000 |
| | | | | 1,57,000 | 70,000 | | | | | 1,57,000 | 70,000 |
| Feb-01 | To Balance b/d | | | 64,500 | 70,000 | | | | | | |
