Practical Problem 02

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
Jul-01	To Balance b/d			17,500	5,000	Jul-03	By Purchase A/c			3,000
							(Being Cash Purchase)
5	To Arun A/c			10,000		10	By Bank A/c		( C )	10,000
	(Being Cheque Received from Arun)						(Being Arun Cheque Deposited)
8	To Sales A/c			8,000		12	By Purchase A/c				20,000
	(Being Cash Sales Made)						(Being Cash Purchase)
10	To Cash A/c		( C )		10,000	15	By Establishment Exp A/c				1,000
	(Being Arun Cheque Deposited )	( C )					(Being Establishment Exp Paid)
18	To Sales A/c			7,000		20	By Bank A/c		( C )	10,000
	(Being Cash Sales Made)						(Being Cash Deposited)
20	To Cash A/c		( C )		10,000	24	By General Exp A/c			500
	(Being Cash Deposited)						(Being General Exp Paid)
27	To Commission A/c				6,000	29	By Rent A/c			2,000
	(Being Commission Received)						(Being Rent Paid)
						30	By Drawing A/c			1,200
							(Being Cash Withdrawn)
						31	By Wages A/c			6,000
							(Being Wages Paid)
						31	By Balance c/d			9,800	10,000
				42,500	31,000					42,500	31,000
Aug-01	To Balance b/d			9,800	10,000