Practical Problem 02

                                                                               In the Books of ……………………………………..
                                                                            Cash Book with Cash and Bank Column
2018     2018     
Jul-01To Balance b/d  17,5005,000Jul-03By Purchase A/c  3,000 
       (Being Cash Purchase)    
5To Arun A/c  10,000 10By Bank A/c ( C )10,000 
 (Being Cheque Received from Arun)     (Being Arun Cheque Deposited)    
8To Sales A/c  8,000 12By Purchase A/c   20,000
 (Being Cash Sales Made)     (Being Cash Purchase)    
10To Cash A/c ( C ) 10,00015By Establishment Exp A/c   1,000
 (Being Arun Cheque Deposited )( C )    (Being Establishment Exp Paid)    
18To Sales A/c  7,000 20By Bank A/c ( C )10,000 
 (Being Cash Sales Made)     (Being Cash Deposited)    
20To Cash A/c ( C ) 10,00024By General Exp A/c  500 
 (Being Cash Deposited)     (Being General Exp Paid)    
27To Commission A/c   6,00029By Rent A/c  2,000 
 (Being Commission Received)     (Being Rent Paid)    
      30By Drawing A/c  1,200 
       (Being Cash Withdrawn)    
      31By Wages A/c  6,000 
       (Being Wages Paid)    
      31By Balance c/d  9,80010,000
    42,50031,000    42,50031,000
Aug-01To Balance b/d  9,80010,000