TWO COLUMN CASH BOOK

5. Prepare Two-column Cash Book of Bimal, Lucknow from the following

transactions:

2020 Rs.2018 Rs.

April Cash Balance 50,000April Drawn from Bank 25,000

1 21

April Bank Balance 1,00,00 April Paid rent 4,000

1 0 29

April Cash received from sale 10,000April Sold goods in cash for
5 of shares 30 Rs. 10,000 plus CGST

April Cheque received against and SGST @ 6% each

6 and banked the same

sale, paid into bank 1,00,00 April Paid Interest by cheque

0 30 including CGST

April Paid somesh by cheque 20,00 and SGST @ 6% each 2,240

7

Discount received 200April Paid into Bank 5,000

30

April Paid salaries in cash 2,000

9

April Received a cheque from 10,000

20 Akshay kumar and sent
it to bank

Q-6. Enter the following transactions in the Cash Book with Cash and Bank
Columns :—

2020 Rs.

Apr. 1 Cash-in-Hand 40,000

Cash at Bank 52,000

4 Sold goods for cash 10,000

5 Received from Rajan 2,000

6 Received a Cheque from Kashyap and immediately 6,000

deposited it into Bank

7 Rent paid by Cheque 1,000

10 Paid Vipin by Cheque 2,000

12 Paid for advertisement 1,000

15 Cash Purchases with IGST @12% 10,000

16 Cash deposited into Bank 5,000

20 Cash Sales with CGST & SGST @12% 25,000

Purchased Building and payment made by Cash 10,000

21 Paid for registration of above Building 1,00

22 Withdrew from Bank for office use 4,000

23 Received a Cheque from Bajaj and deposited it into Bank 4,000

27 Bajaj’s Cheque returned by Bank dishonoured

28 Purchased a LAptop and paid by Cheque 10,000

30 Paid Donation 500

31 Paid into Bank 7,000

Q-7. Enter the following transactions in the Double Column Cash Book of M/s.
Gupta Store:

2018 Rs.

July 1 Cash in Hand Rs. 2,000, Bank overdraft Rs. 9,000

July 5 Received a cheque from dinesh, discount allowed Rs. 200 4,800

July 8 Deposited the above cheque into Bank

July Cheque received from Sujal 1,200

12
July Dinesh's cheque returned dishonoured
22

July Sujal’s cheque was endorsed to Anuj

25

July Income tax paid by cheque 150

29 Withdrew Cash from Bank 2,000
July Purchased goods from Manya 40,000
30
Received repayment of Loan Rs 10,000 out of which Rs 6,000
July is deposited into Bank
31
July
31

Q-8 Prepare a cash book from the following transactions:

2020
January Rs.
1 Cash in hand 4,000
1 Cash in bank 13,000
1 Received from Bhavik 1,000
1 Cash sales@6% CGST & SGST each 20,000
5 Paid for travelling expenses 4,000
7 Cash purchases @6% CGST & SGST each 2,000
8 Paid to Anil sood by cheque 600
9 Stationery purchased 1,000
10 Goods sold for cash @12% IGST 5,000
11 Rent paid in cash 100
12 Withdrawn from bank for office 400
13 Paid S Chand by cheque 1,000
13 Received from Ram by cheque and sent it to bank 3,000
13 Cash sales@ 12% IGST 20,000
13 Paid to bank 5,000
13 Purchased a building and paid by cheque 5,000
14 Received a cheque from Lal ji 5,000
15 Cheque from Lal ji was deposited into Bank