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Dr. Single column cash book Cr

Date Particulars LF Amount Date Particulars LF Amount
Chait. 1 To Balance b/d 28,000 Chait.5 By Purchases A/C 3,300
Chait.3 To Amit A/C 1,200 Chait.8 By Wages A/C 1000
Chait.7 To Sales A/C 2,000 Chait.9 By Furniture A/C 9,000
Chait.18 By Advertisement A/C 800
Chait.31 By Balance c/d 17,100
31,200 31,200
Bai. 1 To Balance b/d 17,100

11. Enter the following transactions in a single column cash book.
Jestha 1 : Opening balance cash Rs. 22,000

Jestha 2 : Cash received from Pratima Rs. 6,000
Jestha 3 : Cash paid to creditor Rs. 7,000
Jestha 5 : Furniture sold for Rs. 12000
Jestha 8 : Salary paid Rs. 8000

Jestha 10 : Purchased goods from Hira for Rs.3000

Dr Simple cash book Cr
Date Particulars LF Rs. Date Particulars LF Rs.
Jestha 1 To Balance b/d 22,000 Jestha 2 By Pratima A/c 6000
Jestha 3 To Creditor A/c 7,000 Jestha 8 By Salary A/c 8,000
Jestha 5 To Furniture A/c 12,000 Jestha 31 By Balance C/d 27,000
41,000 41,000
Ashar 1 To Balance b/d 27,000

Double Column Cash Book

i. Cash book with cash and bank column
The cash book in which cash account and bank account both are prepared is known
as cash book with cash and bank .This cash book is very useful to those business firms
who deal with the receipts and payments in cash and by cheque. All receipts in cash
and by cheque are recorded in debit side and all payments in cash and by cheque
are recorded in credit side. The specimen of double column cash book with cash and
bank column is presented below.

Office Practice and Accounting 9 165