Page 174 - Office Practice and Accounting -9

Dr Triple Column Cash Book Cr
Date Particulars LF Dis Cash Bank Date Particulars LF Dis Cash Bank
Asoj.1 To Bal b/d – 80,000 – Asoj.1 By Balance b/d – – 10,000
Asoj.6 To Cash A/c C – – 35,000 “ - 6 By Bank A/c C – 35,000 –
Asoj.9 To Himal A/c 100 9,900 – “ – 7 By Rent A/c – – 2,000
Asoj.15 To Bank A/c C – 11,000 – “ – 13 By Ramesh A/c – 5,00 – 8,500
Asoj.19 To Santosh A/c – – 4,000 “ – 15 By Cash A/c C – – 11,000
“ – 18 By Commission – – 1,000
“ – 30 By Balance c/d – 65,900 6,500
1,00,900 39,000 1,00,900 39,000
Kartik-1 To Balance b/d 65,900 6,500

16. You are given the following cash and banking transactions:
Chaitra 1 : Cash in hand Rs. 10,000 and cash at bank (Credit) Rs. 50,000

Chaitra 6 : Received cheque of Rs. 5,700 from a customer after deducting 5%
discount

Chaitra 12 : Paid in cash Rs. 1,900 in full settlement of Rs. 2,000
Chaitra 18 : Cash deposited into bank Rs. 1,000

Chaitra 24 : Sale of Rs. 30,000, Rs. 4,000 received in cash and balance amount is
received by cheque allowed cash discount of Rs. 1,000

Required: Cash book with cash bank and discount column
Dr Triple Column Cash Book Cr

Date Particulars LF Dis Cash Bank Date Particulars LF Dis Cash Bank
12–1 To Balance b/d – 10,000 – 12 –1 By Balance b/d – – 50,000
12–6 To Debtors 300 5,700 12–12 By Creditor 100 1,900 –
12–18 To Cash C – 1,000 12–18 By Bank C – 1,000 –
12–30 To Sales 1,000 4,000 25,000 12–30 By Balance c/d – 11,100 –
12–30 To Balance c/d – 18,300 – – –
14,000 50,000 14,000 50,000

170 Office Practice and Accounting 9