Simple cash book
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Simple cash book
- Simple cash book is like an ordinary cash account. Its proforma is given below.
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Cr.
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Date
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Particulars
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L.F.
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Amount
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Date
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Particulars
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L.F.
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Amount
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0
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Exercise 1:
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Record the following transactions in Simple Cash book.
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Jan. 1 Opening cash balance Rs.5,000
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Jan. 4 Rent paid Rs.2,000
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Jan. 6 Interest received Rs.3,000
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Jan. 15 Cash purchases Rs.4,000
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Jan.25 Cash sales Rs.8,000
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Jan.31 Salaries paid Rs.2,000
Solution
| Dr.
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Cr.
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Date
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Particulars
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L.F.
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Amount
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Date
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Particulars
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L.F
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Amount
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Jan. 1
Jan.6
Jan.25
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To balance b/d
To Interest
To sales
To balance b/d
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5,000
3,000
8,000
_______
16,000
8,000
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Jan. 4
Jan.15
Jan.31
Jan.31
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By Rent
By Purchases A/c
By salaries A/c
By Balance c/d
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2,000
4,000
2,000
8,000 ______
16,000
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Last modified: Saturday, 2 June 2012, 7:28 AM
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