subsidiary books 2
subsidiary books 2
subsidiary books 2
1989
March 1 Opening balance Cash 6,830, Bank 18,700
3 Sold goods for cash 2,400
5 Paid dues to Deen 1400 by cheque
7 Paid Office rent I,200
9 Received1,800from Rabani in full settlement of his
debt of 2,000
11 Paid wages 750
13 Withdrew 74,000 from bank and paid salaries 2,600
and advertising charges 700
19 Settleda debt of1,000 at 3% discount by issuing a
cheque
Book.
9. Enter the following transations in a three column Cash
1996
Jan 1 Capital introduced (in cash) 30,000
Paid into Bank 8,000
55 Purchased goods by cheque 1,000
56
6 Received cheque from Raman 2,000
Allowed discount 100
10 Cash sales 7,000
12 Paid into Bank 3,000
I5 Paid Gopal by cheque 3,000
Discount received 50
20 Paid Salaries bycheque 1,000
25 Withdrew for Office use 2,000
31 Draw acheque for personal use 500
0 Enter the following trasactions in Gopi's threecolumn cash b0ok
1999
Jan I Opening Balance :Cash 800, Bank 12,700
2 Soldgoods forcash 1300
3 Paid dues to Raman by cheque 1000
5 Paid 1000 into bank
8 Received 800 from Kesavan in full settlement of
his debt for 820
10 Paid wages {50
KI0
11 Withdrew ?5000 from bank and paid salaries
3800and advertising charges ?500
12 Settled a debt of I000 at 2% discount by cheque
18 Cash purchases 50 paid by cheque
12. Enter the following transactions in Ganeshan's cash book with columns
for cash, bank and discount.
1997
Janl Balance in cash on hand 400and at Bank 3,600
3 Received 1.600 from Gopalan in cash ;
Allowed him discount of20:
Paid 1.000 into bank
4 Cash sales 1.200
5 Paid salaries by cheque 1,600
6 Repairs of typewriter T600
8 Paid1,200toModern Co., half incash and half
in cheque
13. Enter the following transactions in cash book with cash, bank
discount columns.
2003
June 1 Cash in hand 12,000
3 Opened bank account with 7,000
5 Cash purchases RS. 10,000
6 Cash sales 14,000
14 Withdraw cash for office use 3,000
20 Sold goods to Sekar 9,500
25 Cash received from Sekar 8, 800 in full settlement.
28 Paid salaries 4,400
29 Withdrew 2000 from bank for domestic purposes.
30 Paid rent 1,600
31 Paid to Raghu 3,700 in full settlement, against his clar
of T4,600 during 2002
14 Enter the following transactions a three column cash book
2005
Jan
1 Cash balance 1300; Bank balance 7000
2 Purchased goods and issued cheque for 3500
6 Cash sales 12000
7 Deposited into bank 8000
9 Received 990from Mani and settled his account 1000
15 Paid to Gini 1200, discount recejved 25
18 Withdrew from bank for home expenses 1500
20 Withdrew from bank 2000 for office use
25 Receiveda cheque for 1000from Kumar and sent to bank
30 Paid salary by cheque 3000
31 Paid wages by cash 800