Page 181 - Office Practice and Accounting -9

Paush 7, Received cash Rs. 4,500 from Kumar after deducting of Rs. 75 as
discount
Paush 10, Sold goods for Rs. 3,500 and received cheque for the same
Paush 20, Paid wages of Rs. 500

Paush 30, Paid Rs. 1,275 of Ramlal after dedicating discount of Rs. 25
Required: Double column (cash and discount column) cash book
Ans: Cash Rs. 8,725
22. Following cash & banking transactions were given to you for the month
of Paush:
1 Balance of cash in hand Rs. 4,500 and at bank Rs. 21,500
5 Paid to bank Rs. 4,000

10 Sold goods for Rs. 7,000 and received cash Rs. 4,000 and cheque of Rs.
2,900 in full payment
15 Withdrew Rs. 12,000 from bank for office use
28 Paid Rs. 15,000 for purchase of goods and received discount of Rs. 200
Required: Cash book with Cash and Bank column
Ans: Cash Rs. 1500, Bank Rs. 16,400
23. Following Cash and Banking transactions are given to you:

2015 April 1 Cash in hand Rs. 475, Balance at Bank Rs. 4,965
2015 April 5 Bought goods and paid by cash Rs. 400 and by cheque Rs. 650.
2015 April 10 Paid Archana's account of Rs 600, less discount at 2%

2015 April 15 Cash sales Rs. 750
2015 April 20 Deposited in bank Rs. 375
2015 April 25 Received cash Rs., 1,900 from Nanu after deducting discount
of Rs. 100
Required: Cash Book with cash, Bank and Discount column
Ans: Cash Rs. 1,762, Bank Rs. 4,690, Discount Rs. 88
24. Following Cash and Banking transactions are given:

Ashadh 1 Cash in hand Rs. 2,000
Ashadh 2 Cash sales Rs. 12,000
Ashadh 5 Deposited in Bank Rs. 10,000

Ashadh 7 Paid to Ram by cheque Rs. 5,300
Discount received from Ram Rs. 200

Office Practice and Accounting 9 177