In the books of…...

Dr Cash Book
Date Particulars V.No L.F. Amount Date Particulars V.No L.F.
TO capital A/c ₹ 82,000.00 BY purchase A./c
To sales A/c ₹ 25,000.00 BY purchase A./c
To sales A/c ₹ 15,000.00 By drawings A?c
To Saraswati ₹ 30,000.00 BY salary A?c
By balance C?d
₹ 152,000.00
1-Jun To Balance B/d ₹ 67,000.00
CR
Amount
₹ 20,000.00
₹ 50,000.00
₹ 10,000.00
₹ 5,000.00
₹ 67,000.00
₹ 152,000.00
 Enter the following in two column cash book of M/s Tools India
Date Details Amount

2020 ₹
Sep-01 Bank balance 42000
Sep-01 Cash balance 15000
Sep-04 Puchased goods by cheque 12000
Sep-08 Sales of goods by cash 6000
Sep-13 purchased machinery by cheque 5500
Sep-16 sold goods and received cheque(deposited same day) 4500
Sep-17 purchase goods from Mrinal in cash 17400
Sep-20 Purchase stationary by cheque 1100
Sep-24 Cheque given to rohit 1500
Sep-27 Cash withdrawn from bank 10000
Sep-30 Rent paid by cheque 2500
Sep-30 Paid salary 3500
 In the books of M/s Tools India
Dr Cash Book
Date Particulars Date Particulars
(2020) (Receipts) V.NO. L.f Cash Rs Bank Rs (2020) (payments) V.NO.
1 To Balance b/d 15000 42000 4 By purchase a/c
8 to sales a/c 6000 13 BY Machiney A/c
16 to sales a/c 4500 17 By purchase a/c
27 To bank A/c C 10000 20 By statinary a/c
24 By rohit
27 B Y cash a/c
30 BY Rent A/c
30 By salary a/c
30 By balance c/d
31000 46500
1-Oct To balance B/d 10100 13900
 Cr

L.f Cash Rs Bank Rs

12000
5500
17400
1100
1500
C 10000
2500
3500
10100 13900
31000 46500
 Prepare a two column cash book from the following transactions
Date
2020
Mar-01 Cash in hand 15000 and cash at bank 50000
Mar-02 Purchased goods for cash 6000
Mar-03 Deposited in bank 5000
Mar-04 Cash sales 10000
Mar-05 Cash withdrew from bank for office use 2000
Mar-06 Received cash from damini 3000, allowed her discount of 100 against dues
Mar-07 Received cheque from Nirat 2000 and allowed her discount 75 against dues
Mar-08 Received a p0st dated cheque (dated: 10/03/2020) from Deepak for 5000
Mar-10 Cheque received from Deepak deposited in the bank
Mar-11 Issued cheque of 2500 to chander, he allowed discount 125
Mar-12 withdrew from bank for personal use 1500
Mar-13 sold goods to ashok mitra 40000
Mar-14 Purchased goods from Chander 50000
Mar-15 Received cheque from Ashok Mitra 2000 and deposited in bank
 In the books of….
Dr Cash Book
Date (2020) Particulars ( R ) V.No L.F. Cash Rs Bank Rs Date (2020) Paerticulars ( p)
1-Mar To balance b/d 15000 50000 2-Mar By purchase a/c
3-Mar To cash A/c C 5000 3-Mar By Bank a/c
4-Mar to sales a/c 10000 5-Mar By Cash a/c
5-Mar TO bank a/c C 2000 11-Mar By chander
6-Mar TO Damini 3000 12-Mar BY drawings a/c
7-Mar To Nirat 2000
10-Mar To cheques in hand 5000
15-Mar To ashol Mitra 2000
31 mrach By lbalance c/d
30000 64000
1-Apr To balance B/d 19000 58000
 Cr
V.No L.F. Cash Rs Bank Rs
6000
C 5000
C 2000
2500
1500

19000 58000
30000 64000
 Prepare a three column cash book with discount, cash and bank
2020 ₹
Jan-01 Cash in hand 20,000
Bank Balance 50,000
Jan-02 Deposited into Bank 10,000
Jan-04 Received Cash from Mr. A. Sharma 5,000
Discount Allowed to him 150
Jan-05 Received for cash sales 1,375
Jan-06 Paid cheque for cash purchase 3,225
Jan-09 Received cheque for cash sales 1,125
Jan-11 Paid to Mr. H. Jain by cheque in full settlement of ₹ 1,750 1,600
Jan-13 Paid Advertisement expenses 2,250
Jan-15 Withdrew from bank for official expenses 4,500
Jan-17 Paid to Mr. R. Dev by cheque 3,850
Discount allowed to him 150
Jan-19 Paid Wages 650
Jan-21 Withdrew from bank for personal use 3,000
Jan-23 Paid Salaries by cheque 6,250
Jan-25 Paid rent 2,000
Jan-27 Purchased furniture by cheque 1,875
Received cheque from Mr. Rahul in full settlement of their
Jan-30 account of ₹ 3,100 2,900
 In the books of…..
DR Cash Book
Date (2020) pARTICULARS( R ) V. NO L.F. Dis Rs Cash Rs bank Rs Date (2020)
1 To balance B/d 20000 50000 2
2 To cash a/c C 10000 6
4 To Mr. A sarma 150 5000 11
5 To sales a/c 1375 13
9 To sales a/c 1125 15
15 To bank a/c C 4500 17
30 To MR. Rahul 200 2900 19
21
23
25
27
31
350 30875 64025

1-Feb To balance b/d 15975 39725

ks of…..
Book Cr
pARTICULARS( P ) V. NO L.F. Dis Rs Cash Rs bank Rs
BY bank a/c C 10000
By purchase a/c 3225
BY Mr. H jain 150 1600
BY ad a/c 2250
BY cash a/c C 4500
BY Mr. R. dev 150 3850
BY wages a/c 650
BY drawings a/c 3000
BY salary a/c 6250
By rent a/c 2000
BY furniture a/c 1875
BY balance c/d 15975 39725
300 30875 64025
 Prepare a three colum cash book with discount, cash and bank columns
Date Amount

2020 ₹
Jan-01 Cash in hand 86000
Cash at bank 123000
Jan-02 Sold goods for cash 18200
Jan-03 Deposited cash into bank 14000
Jan-04 Purchased goods by cheque 58000
Jan-05 Paid for sationary 540
Jan-06 Received cheque from Mr. N.K. Deka Rs. 13800 discount allowed to him Rs. 200
Jan-07 Paid rent by cheque 7000
Jan-08 Cheque of Mr. N.K. Deka was deposited into the bank
Jan-09 paid wages 850
Jan-10 Paid to Mr. S.K. Rs. 4800 and discoiunt received 200
Jan-11 Sold goods to Mr. R. Sahu for cash 12000
Jan-12 withdrew cash for personal use 5000
Jan-13 Purchase furniture for official use by cheque 12200
Jan-14 Received cash from R. Dey Rs. 3800 and discount allowed to him Rs. 200
Jan-15 Withdrew cash from bank for official use Rs. 3500
Jan-16 Commission received 1020
Jan-17 Sold goods to Mr. K. Mahanta Rs. 5600. amount received by cheque and deposited the sam
 In the books of…..
DR Cash Book
Date
2020 pARTICULARS( R ) V. NO L.F. Dis Rs Cash Rs bank Rs
1 To balance b/d 86000 123000
2 To sales a/c 18200
3 To cash a/c C 14000
8 To cheques in hand a/c 200 13800
11 To sales a/c 12000
14 To R. Dey 200 3800
15 To bank a/c C 3500
16 To comm. Rec. 1020
147 To sales a/c 5600

400 124520 156400

1-Feb To balance b/d 99330 75700

d deposited the same day

In the books of…..
Cash Book Cr
Date
(2020) pARTICULARS( P ) V. NO L.F. Dis Rs Cash Rs bank Rs
3 BY bank A/c C 14000
4 BY purchase a/c 58000
5 By staionary a/c 540
7 by rent a/c 7000
9 By wages a/c 850
10 BY S.K. 200 4800
12 By drawings a/c 5000
13 By funiture a/c 12200
15 By cash a/c C 3500
31 By balance c/d 99330 75700
200 124520 156400
Illustration 1
On 30th June, 2020, the bank Column of Anil’s Cash Book showed a
balance of ₹ 8,250. on examination of the Cash Book and bank statement
you find that:

1. Out of Total cheques amounting to 8,000 issued, cheques amounting to ₹

5,800 have been presented for payment upto 30th June, 2020.

2. Out of total cheques amounting to 6,000 sent to bank for collection,

cheques of ₹ 4,100 were credited in pass book upto 30th June, 2020.

3. On 28th June a customer deposited ₹ 3,500 direct in the bank account but
it was entered only in the pass book.
4. Debit side of Anil’s cash book has been overcast by ₹100.

5. No entry has been made in the cash book for the rent of ₹800 paid by
banks according to Anil’s standing instructions.

6.The pass book showed a credit of ₹320 for interest and a debit of ₹ 40 for
bank charges, but these have not been entered in the cash book.

Prepare a Bank Reconciliation Statement as on 30th June, 2020

 BANK RECONCILIATION STATEMENT
As on 30 th June, 2020

Particulars Plus Items Rs

Balance as per cash book 8250

Cheques issed but not yet presneted for payment

1 (8000-5800) 2200
Cheques sent to bank for collection but not yet
2 credited (6000-4100)
Directly deposited by custimer in tge bank
3 acoount 3500
4 Debit side of cash book has been overcast
Rent paid by bank according to Ani's Standung
5 ints

6 Interest credited by abnk 320

7 Bank charges

14270
Balance as per pass book (CR)
NT

Minus Items RS

1900

100

800

40

2840
11430
Illustration 2

On 30th June, 2020, the cash book of M/s Ram showed a balance of ₹ 4000 at bank.
He sent cheques amounting ₹20,000 to the bank before 30th June, but it appears
from the pass book that cheques worth only ₹8,000 had been credited before the
date. Similarly, out of the cheques of ₹10,000 issued during the month of June,
cheques for ₹ 500 were presented and paid in July.

Also a bill for ₹ 700 retired by bank on our behalf under a rebate of ₹20, the full
amount of the bill was credited in the Cash Book.

The Pass Book also showed the following payments:-

i.₹640 as premium on the life policy according to standing instructions; and

ii.₹4000 as club fees.

The Pass Book showed that the bank had collected ₹ 1,200 as interest. The Bank
had charged bank charges of ₹140. there is no entry in the cash book for
payments, interest, etc.

Prepare Bank Reconciliation Statement as on 30th June, 2020

 BRS

As on 30th june, 2020

Particulars Plus items Rs Minus Items Rs

Balance as per cash book (Dr/ fav) 4000

Cheques sent to bank for collection but

not yet credited by the bank (20000-8000) 12000
Cheques issued but not presented to the
bak for payment 500
Rebate for bill of 700 retired by the bank
(700-680) 20

Life insurance policy paid according to

standing ints. 640
club fees 4000
Intrested recived 1200
Bank charges 140

Balance as per pass book (Dr/ overdraft/

unfav) 11060

5720 16780
s Items Rs
On 31st March, 2020, the bank column of the cash book of Mr. Dinesh
disclosed an overdraft balance of ₹16,600. On examination the cash book
and bank statement, you find that:

i.Cheques were deposited into the bank for ₹ 32,000 but of these cheques for
₹9,200 were collected and credited in April.
ii.Cheques were issued for ₹ 15,000, out of which cheques for ₹ 12,000 had
been presented for payment in March.

iii.In March, Mr. Dinesh had discounted a bill of exchange of ₹ 20,000 at a

discount of ₹ 800 but ₹20,000 were entered in the cash book.

iv.No entry is made in the cash book of an amount of ₹12,200 directly

deposited by a customer in the bank.

v.Payment of insurance premium of ₹4,000 and receipt of insurance claim of

₹ 16,000 appear in the pass book but not entered in the cash book.

vi.A cheque of ₹7,000 issued to Mr. Naresh was omitted to be recorded in the
cash book.
vii.Bank column of the payment side of the cash book was undercast by ₹
2,000.
viii.A cheque of ₹ 5,600 issued to Mr. Rajesh was entered in the cash column
of the cash book.

Prepare a Bank Reconciliation Statement as on 31st March, 2020.

 BRS
As on 31st march, 2020

Particulars Plus items Rs Minus Items Rs

balance as per cash book ( CR/ overdraft) 16600

cheques sent to bank for collection but not
yet credited by the bank upto 31st march ,
2020 9200
Cheques issed but not yet presnetd for
payment upto 31st march , 2020 3000

Discounted bil of exch of 20000 at 800 but

not prpperly recorded in the cash book 800

Dirctly depoited by customer to my bank acc 12200

insurance premium 4000

Incsurance clain 16000

Cheque omiited to be recorded in the cash
book 7000
Bank column of the payment side of cash
book undercast 2000
Cheques issued was wrongly entered in the
cash colum of cash book 5600

Balance as per Pass book ( DR/ overdraft/

unfa) 14000
31200 45200
On March 31, 2017 the bank column of the cash book of Agrawal
Traders showed an overdraft
balance of ` 1,18,100. On examining of the cash book and the bank
statement,
it was found that :
1. Cheques received and recorded in the cash book but not sent to
the bank for collection 12400

2. Payment received from a customer directly by the bank ` 27,300

but no entry was

made in the cash book.

3. Cheques issued for ` 1,75,200 but not presented for payment.
4. Interest of ` 8,800 charged by the bank but was not entered in
the cash book. Prepare
bank reconciliation statement.
 Bank reconciliation statement

as on march 31 , 2017
Particulars Plus items Rs Minus items Rs

balance as per cash book (CR/Overdraft) 118100

Cheques received but not sent to bank
for collection 12400
Payment received from customer
direclty deposited to the bank 27300
Cheques issed but not presented for
payment 175200
Intresed charged by the bank 8800

202500 139300

Balance as per pass book (CR) 63200

The bank passbook of M/s. Boss & Co. showed a balance of `
45,000 on May 31, 2017.
1. Cheques issued before May 31, 2017, amounting to `
25,940 had not been presented for encashment.
2. Two cheques of ` 3,900 and ` 2,350 were deposited into
the bank on May 31 but the bank gave credit for the same in
June, 2017.
3. There was also a debit in the passbook of ` 2,500 in respect
of a cheque dishonoured on 31.5.2017.

Prepare a bank reconciliation statement as on May 31, 2017.

 Bank reconciliation statement

as on May 31 , 2017

Particulars Plus items Rs Minus items Rs

balance as per pass book (CR) 45000

Cheques issed but not presnted for
payment bvefore may 31, 2017 25940
Two cheques deposited/ sent/ paid/
into bank but not credited by the
bank upto 31may, 2017 6250
Cheques dishonured 2500
53750 25940
Balance as per cash book (DR) 27810
From the following particulars of Mr. Vinod, prepare bank
reconciliation statement as on
March 31, 2017.
1. Bank balance as per cash book ` 50,000.
2. Cheques issued but not presented for payment ` 6,000.
3. The bank had directly collected dividend of ` 8,000 and
credited to bank account
but was not entered in the cash book.
4. Bank charges of ` 400 were not entered in the cash book.
5. A cheques for ` 6,000 was deposited but not collected by the
bank.