TWO COLUMN CASH BOOK ©David Thomas

This is meant for Cash and Bank transactions - merged 2 accounts

Cash Book
Date Receipts LF Cash Bank Date Payments LF Cash Bank

Cash book
A.Tranactions are not recorded in the cash book . It will go to Journal proper
1. Discount allowed and Discount received
2. Cheque received but deposited on the next day
3. Cheque received but endorsed
4. Cheque endorsed dishonoured
5. Assets bought on credit

B.Trasnaction Which Will Be Ignored

Credit transactions of GOODS

C.Contra entries - Any Transactions Dealing With Cash And Bank are called Contra Entries

I.Posting of contra entries

1.Cash deposited into Bank 7000 To Cash ( Bank column ) and By Bank (Cash column )
2.Cash withdrawn from Bank 5000 To Bank ( Cash column ) and By Cash ( Bank
column )
C – Contra entry – Opposite side

Cash Book
D Receipts LF Cash Bank D Payments LF Cash Bank
1 To Cash C - 7000 1 By Bank C 7000 -
2. To Bank C 5000 2 By Cash C 5000

D.Cheque transactions
Examples
1. Cheque received from A 490,000 discount allowed 10,000 and deposited into bank - CB
2. Cheque received from B 250,000 Discount allowed Rs. 20,000 -CB - Assumed and
deposited
3. Cheque received from C 195,000 Discount allowed 5000 - JP
4. C’s cheque deposited into bank - CB as cheque in hand
5. Cheque received from D 200,000 - JP
6. D’s Cheque endorsed to E - JP
7. A’s cheque dishonoured - CB
8. Cheque endorsed to E dishonoured JP
9. Cheque issued to Z Rs. 15,000 CB
10. Cheque issued to Z dishonoured - CB
 Cash Book
Date Receipts + LF Cash Bank Date Payments - LF Cash Bank
1 To A 490,000 7 By A a/c 490,000
2 To B 250,000 9 By Z A/c 15,000
4 To Cheque in 195,000
hand
10 To Z 15,000

Journal proper
Date Particulars LF Debit Credit
1 Discount allowed a/c Dr 10,000
To A 10,000
2 Discount allowed a/c Dr 20,000
To B 20,000
3 Cheque in hand a/ c Dr 195,000
Discount allowed a/c Dr 5000
To C 200,000
5 Cheque in hand a/ c Dr 200,000
To D 200,000
6 E a/c Dr 200,000
To Cheque in hand a/c 200,000
7 A a/c Dr 10,000
To Discount allowed a/c 10,000
8 D a/c Dr 200,000
To E a/c 200,000

Q 1 .Prepare a cash book from the following ;

Jan 2022
1. Cash (Dr.) `18000, Bank (Dr.) `27000
2. Deposited into bank `9000
4. Cheque received from X `29,000 and discount allowed `1000 and sent to bank X cheque
6.Electricity Charges paid `3000
8.Cheque issued to E `7900 and discount Received `100
10.Goods sold for cash `20,000
13.Cheque received from D `25,000
15. Cash withdrawn from bank `10,000
17.D cheque dishonoured
19.Cheque received from M `12,000
23.Wages paid `14,000
25.Cash received from Q `18,000
27.Withdrew for personal use from bank `7,000
29.Withdrawn for office use `13,000
30.Paid to Y `8,000
Q 2 Prepare a cash book from the following
October
1. Cash (Dr.) 82,000, Bank (Dr.) 37,000
2. Deposited into bank 7,000
3.Cash sales Rs. 12,000
5. Cash paid to Rajesh Rs. 23000
6 Cash received from Ruban Rs. 40,000
7. Cheque received from Ramesh 19,000 and discount allowed 1000
8. Salaries paid 22000
9.Cheque issued to Easa 17,300 and discount Received 2700
10.Goods sold for cash 12,000
13.Cheque received from Dara 24,000
15. Cash withdrawn from bank 9,000
17 Ramesh cheque dishonoured
19.Cheque received from Maria 30,000
23.Wages paid 31,000
25.Cash received from Sunita 18,000
27.Withdrew for personal use from bank 4000 Payment in bank
29.Withdrawn for office use 9000
31 .Paid to Sudheer 2000

Q 3 Prepare a cash book from the following

October
1. Cash (Dr.) 112,000, Bank (Dr.) 200,000
2. Withdrawn from the bank 32,000 - contra
3.Cash received from A Rs. 182,000,Discount allowed Rs. 8000
5. Cash paid to B Rs. 29,000 and Discount received Rs. 1000
7. Cheque received from C Rs. 49,000 and Rs. 1000 Discount allowed -2
8. Cheque issued to D 38,000 and discount received 2000 - 9
9. Wages paid paid 32000
10.Cheque issued to E 27,300 and discount Received 2700 -9
11.Goods sold for cash 120,000
13.Cheque received from F 124,000 - 2
15 Cash withdrawn from bank 19,000 contra
16.Paid to Z Rs. 10,000
17 C cheque dishonoured -7
18 Paid for Repairs Rs. 5000
19.Cheque received from G 30,000 -2
23. Salaries paid by cheque 25,000
25.Cash received from X 28,000
27.Withdrew for personal use 14000
29.Deposited into bank Rs. 16,000 contra
30 Cash sales Rs. 4000
31 .Cash purchases Rs. 12000
Q 4 . Prepare a cash book from the following
October
1. Cash (Dr.) 58,000, Bank (Dr.) 72,000
2. Deposited into bank 17000
4. Cheque received from A 28,500 and discount allowed 1500 and sent to bank - Case 1
6.Electricity Charges paid 3000
7 Cheque received from B Rs. 20,000 - case 2
8.Cheque issued to X 10,500 and discount Received 500 - case 9
10.Goods sold for cash 52000
13.Cheque received from C 73,000 and discount allowed Rs. 2000 - case 3
14. C cheque deposited into bank - case 4
15 Cash withdrawn from bank 9600
17. A cheque dishonoured - case 7
18 Goods sold to Ramesh Rs. 12,000
19.Cheque received from D 25,000 - case 5
20 D Cheque endorsed to E - case 6
21 Bank credited the interest Rs. 2000
23.Wages paid 12,000
24. Bank charges found in the pass book Rs. 3000
25.Cash received from Q 18,000
26 . Goods bought from Suresh Rs. 40,000
27.Withdrew for personal use from bank 17,000
28. D cheque dishnoured - case 8
29. Cash paid for loan instalment Rs. 40,000 and Interest Rs. 2000
30 Withdrawn from bank for office use Rs.4000
31. Paid to life insurance premium Rs. 8000
31 . Cheque issued to X dishonoured , because of signature not matching – Case 10
Bank over draft or Bank ( cr)
Q 5 Prepare Cash book
Jan 2020
1.Cash in hand `19,000 bank (Cr) `8000
3.Withdrew from bank `500
4.Interest on overdraft `300
5.Cheque received from A `1000
7.B, paid by cheque `10000
10.Bought goods from X `7000
12.Cheque received from M `32,000, Discount Allowed `1000
14. M’s cheque deposited
15. Cheque received from Raj `8000
15 . Raj cheque endorsed to Mahesh
16. Withdrawn from bank for office use `4000
18. Withdrawn from bank for personal use `2000
19.Wages paid `6000
21. A cheque dishonoured
22. Raj cheque dishonoured
23.Y settled his A/c of `1000 Discount allowed 5%
25.Cash purchased by cheque `6000
27.Dividend received by cheque `6000
29 Bank charges `150

Q 6 Enter the following transactions in Two column cash book

2020 June 1 Cash in hand Rs 16,000
1 Cash at bank Rs 70,000 Credit balance
3 Cash purchases Rs 6000.
4 Received a cheque of Rs 4000 from Prabhakar and gave him a
discount of Rs 25. Cheques deposited with bank
6 Cash Sales Rs 12,000
7 Received a cheques of Rs 1000 from venu .
9 Salary paid to the manager by cheque Rs 9500.
11 Withdrew from bank for personal use Rs 3000.
15 Purchased a Motor cycle for office use Rs 3000.
16. Received cheque from Rajan Rs. 19,000 and Discount allowed Rs.
1000
17. Rajan cheque endorsed to Ramesh
18 Paid office rent Rs 8000.
19 Received cheque from Sunita Rs. 15000
20 Sold goods for cash Rs 9000 .
21 Sunita cheque deposited into bank
22 Purchased Government Bonds for Rs7000
23 Deposited into bank Rs.2000
25 Paid traveling allowance to the manager Rs 1500.
27 Received of commission Rs 1750 from Z .
28 Gave a cheque to Ajantha for advertisement Rs 5000.
29 The cheque received from Prabhakar on 4th Dec. was dishonored.
30 Withdrawn from bank Rs. 5000 for office use and Rs. 2000
personal use

Q 7 Record the following transactions in a suitable cash book of Mr. P. Basu and show the closing balances of
cash and bank.
Rs.
2017 Jan, 1. He had cash in hand 50,000
2 Opened a Bank Account 30,000
3 Received from Mr. T. Bose ( Discount Rs. 200 ) 4,000
4 Paid to Mr. N. Gopal in cheque( Discount Rs.100 ) 500
5 Purchase made in cash 1,000
6 Paid rent 250
7 Withdrawn from bank 3,000
8 Cash Sales 5,000
 9 Received a cheque from Sunil Ranjan 10,000
10 Paid Wages 200
11 Purchased furniture in cash and paid by cheque 4,000
12 Deposited the cheque received from Mr. Sunil Ranjan
13 Withdrawn from bank for personal use 3,000
14 Paid Electricity bill 250
15 Paid rates and taxes 100
16 Purchases made in cash 7,000
17 Cash sales 12,000
18 Sold to Sree Nagarjun 5,000
19 Purchased from Mr. Nemail Bose 2,000
20 Received a cheque from Sree Nagarjun and sent to Bank 3,000
21 Paid railway freight 250
22 Purchased stamps and stationery 25
25 Received cheque from Rajesh Rs. 4000 and endorsed to Raja
27 Paid to Nemail Bose 50 % of the amount after the discount of 10 %
30 Deposited into Bank Account 5000

Q8 .From the following Particulars, Prepare a two columns Cash Book of Ram Prasad :
2016 Sept 1 Cash in hand Rs 12,500 and at Bank Rs 11,700 Bank over draft
3 Received Cash from Lal Rs 290; discount allowed Rs 10.
4 Deposited into the bank Rs 1,100
5 Paid Ramlal Rs 395; discount received Rs 5.
6 Received a cheque from janatastore Rs 400 and deposited with
bank.
7 Bought goods Rs 375 and paid by cheque
8 Cash sales Rs 900 which Rs 800 were banked.
9 Draw from bank for office use Rs 175.
11 Paid municipal taxes in cash Rs 160.
12 Sent a cheque to moonlight brothers for Rs 375.
14 Received Cheque from Varma stores Rs 1,450; Discount allowed
Rs 50
17 Purchased an office safe for Cash Rs325
19 Paid to Trivedi sons Rs 970; discount received Rs 30.
21 Bought goods for cash Rs 1,000
23 Sold goods to Ram for Rs 500 for which received a Cheque and
sent to bank.
24 Cheque received from Raja Rs. 5000
25 Raja cheque deposited into bank
26 Received cheque from Kumar Rs. 1000
27 Paid salaries in cash Rs 150.
 28 Kumar cheque endorsed to Rajesh
30 Paid rent by cheque Rs 125
30 Paid wages in Cash Rs 25
30 Varma’s cheque dishonoured

Q 9 Record the following transactions in a suitable cash book of Mr. P. Basu and show the closing balances of cash
and bank.
Rs.
2017 Jan, 1. He had cash in hand 50,000
2 Opened a Bank Account 30,000
3 Received from Mr. T. Bose ( Discount Rs. 200 ) 4,000
4 Paid to Mr. N. Gopal in cheque( Discount Rs.100 ) 500
5 Purchase made in cash 1,000
6 Paid rent 250
7 Withdrawn from bank 3,000
8 Cash Sales 5,000
9 Received a cheque from Sunil Ranjan 10,000
10 Paid Wages 200
11 Purchased furniture in cash and paid by cheque 4,000
12 Deposited the cheque received from Mr. Sunil Ranjan
13 Withdrawn from bank for personal use 3,000
14 Paid Electricity bill 250
15 Paid rates and taxes 100
16 Purchases made in cash 7,000
17 Cash sales 12,000
18 Sold to Sree Nagarjun 5,000
19 Purchased from Mr. Nemail Bose 2,000
20 Received a cheque from Sree Nagarjun and sent to Bank 3,000
21 Paid railway freight 250
22 Purchased stamps and stationery 25
25 Received cheque from Rajesh Rs. 4000 and endorsed to Raja
27 Paid to Nemail Bose 50 % of the amount after the discount of 10 %
30 Deposited into Bank Account 5000
Depositing the excess Cash into bank

Q 10 Following Particulars are available for the month of December 2017 of Ram Seth & sons .
Enter the transactions in Two – column Cash Book.
2018 Dec 1 Cash in hand Rs 99,700; Bank Rs 9000.over drawn
3 Received Cash from Prasad Rs 790; Discount allowed Rs 10.
4 Deposited into bank Rs 800
5 Paid to Lal Rs 675 in full settlement of his account for Rs 700.
6 Cash sales Rs 900.
7 Purchased goods and paid for the same by cheque Rs 500.
9 Withdrawn for the personal use Rs. 5000
11 Received Cheque from Mohan Rs 4000 and deposited into Bank
12 Goods bought from Ramesh Rs. 4,000
13 Purchased furniture for Rs 150 and issued a cheque for the same
14. Goods purchased from Raj Rs. 5000
15 Cash sales Rs 900.
17 Cash Purchases Rs 700.
18 Cheque issued to Ramesh
20 Cheque received from Ram Rs. 5000and discount allowed Rs. 200
21 Drew from bank for office use Rs 500.
23 Cheque received from A Rs. 6000
25. A’s Cheque deposited into bank
26 Ram Cheque dishonoured
27 Cheque received from C 4000
28 C’s cheque endorsed to D
29 Paid for advertisement in cash Rs 530.
30 Paid to Sohan Rs 650 by cheque ; discount received Rs 20.
31 Paid for postage in cash Rs 150.
31 C’s Cheque dishonoured
31 Drawn from bank for personal use Rs. 4000
31. Deposited into bank all the cash after retaining Rs. 3000
Cash Book
Q 11 . Enter the following transactions of the premier Trading company in Cash Book with two
columns Cash and Bank as on 31st December 2017
2017 Dec 1 Cash in hand Rs 40,000 Bank Rs 1,000(Cr)
3. Received Cheque from A Rs 29,000 and allowed him discount of Rs 4000
7 A’s Cheque deposited into the bank
8 Interest on over draft Rs. 200
10 Withdrew from bank for office use Rs 8000
12 Paid B/P by cheque Rs 6000
13 Received post dated cheque from Raj 30,000 and discounted with bank and
charges Rs. 500
14. Deposited into bank Rs. 10000
15 B/R from Ram, Rs 2,500 ; Discounted it, crediting with bank Rs 2,400
17. Withdrawn from bank for office use Rs. 15000
 20 Issued a cheque for petty cashier Rs 1000
22 Interest credited in the pass book Rs. 300
25 Paid to Gupta by cheque Rs 9200; after receiving 8 % discount
27 Made cash sales Rs 9000
28 Made cash purchases Rs. 6,000
29 Bank charges debited by the banker Rs. 100
31 Deposited all the cash after retaining Rs. 2000

Q.12 Prepare Cash book

Jan 2020
1.Cash in hand `19,000 bank (Cr) `8000
3.Withdrew from bank `5000
4.Interest on overdraft `300
5.Cheque received from A `1000
7. paid to B by cheque `10000
10.Bought goods from X `7000
12.Cheque received from M `32,000, Discount Allowed `1000
14. M’s cheque deposited
15. Cheque received from Raj `8000
15 . Raj cheque endorsed to Mahesh
16. Withdrawn from bank for office use `4000
18. Withdrawn from bank for personal use `2000
19.Wages paid `6000
21. A cheque dishonoured
22. Raj cheque dishonoured
23.Y settled his A/c of `1000 Discount allowed 5%
25.Cash purchased by cheque `6000
27.Dividend received by cheque `6000
29 Bank charges `150
30 Deposited all cash after retaining `2000

Q 13. Enter the following transactions in Two column cash book

2019 Dec 1 Cash in hand Rs 16,000
1 Cash at bank Rs 70,000
3 Cash purchases Rs 6000.
4 Received a cheque of Rs 40,000 from Sakti and gave a discount of
Rs 250.
6 Cash Sales Rs 11,200
7 Received a cheques of Rs 10,000 from Vanessa and not sent to
bank .
9 Salary paid to the manager by cheque Rs 45000.
10 Cheque issued to Sunita Rs. 25,000
11 Withdrew from bank for personal use Rs 3000.
12. Goods sold for Cash Rs. 55,000 and deposited into bank 20,000
14. Cheque received from A Rs. 3000
15. Bank charges Rs. 300
 18. A’s cheque deposited into bank
22 Purchased goods for Rs. 32,000 and paid cheque Rs. 20,000
23 Withdrew from bank Rs.2000
24. Sunita cheque dishnoured
25 Paid traveling allowance to the manager Rs 1500.
26 Paid Rent Rs. 20,000 1/5 of area occupied by the owner
27 Received of commission Rs 1750 from Sundar
28 Gave a cheque to Radha for Repairs Rs 5000.
29 Sakti cheque dishnoured
30 Withdrawn from bank Rs. 5000
31 Goods bought from Mohan Rs.30,000
31. Paid to Mohan 1 /4 of the amount by cheque and discount
received 10 %
31. Deposited all the cash into the bank after retaining Rs. 5,000
in office

Q14.Record the following transactions in Cash Book with cash and Bank columns in
the books of Domnick & Sons:
2020
June 1 Balance of cash ₹ 11,500
Bank ( Credit ) ₹ 9,000
June 3 Bought goods from Amar for ₹ 10,000 less 10% Trade discount
June 5 Sold goods to Mohan for ₹ 15,000 less 10% Trade discount
June 7 Settled the account of Amar under 2% Cash discount by issuing cheque
June 9 Mohan was offered 2% Cash discount to pay by 10th June. He paid only
60% amount and availed offer.
June 15 Received a cheque from Mohan for the balance amount due
June 25 Received from cheque from Kumar ₹ 3,850 in full settlement of his
account ₹ 4,000
June 27 Cheque of Kumar sent to bank for collection
June 30 Deposit the cash balance in excess of ₹ 10,000 in Bank.

Q 15.Write down the following transactions in a cash book with Cash, & Bank columns
July18 1 Cash balance Rs 5,600. Bank balance Rs 11,800 Credit balance
2 Cash Sales Rs 38,000.IGST 10 %
3 Deposit into the Bank Rs 4,000
4 Issued a cheque to A for Rs 2,920 in full settlement of Rs 3,000
5 Purchased Goods from B for Rs, 15,000 (CGST 5% and SGST 5% ) for
which issued a cheque.
6 Sold good to C for Rs 20,000 (CGST 5% and SGST 5% ) for which
received cash for GST and other amount by cheque . Cheque sent to
Bank.
7 Paid D by cheque Rs 5000.
9 Received a cheque from E for Rs 1,100 in full settlement of Rs 1,200
 10 Drew from the bank for office use Rs 2000.
11 Bought goods from Komal Rs. 50,000 (CGST 5% and SGST 5% )
12 The cheque of E was deposited into the bank.
13 Paid F by cheque Rs 4750 ; discount allowed by him Rs 250.
14 Rs. 5000 worth of bill from C was discounted at the bank for a discount
of Rs 35.
15 Paid to Komal 40 % of the amount by cheque
17 Paid sundry Expenses Rs 200.
18 E’s cheque was returned by the bank dishonoured
23 Purchased stationery Rs 1000.
25 Withdrew from the bank for personal use Rs 6000.
27 Received from G a cheque of Rs 4600; discount allowed Rs 400.
28 Bought furniture and issued a cheque Rs. 2500
29. Cheque received from Y 1800
29 Bought Buildings from Ravi Builders Rs. 200,000
30 Y Cheque endorsed to Z
31. Deposited all the cash to the bank after retaining Rs. 10,000 in office

Q 16 Record the following transactions in a suitable cash book of Mr. P. Basu and show the closing balances of cash
and bank.
Rs.
2017 Jan, 1. He had cash in hand 50,000
2 Opened a Bank Account 30,000
3 Received from Mr. T. Bose ( Discount Rs. 200 ) 4,000
4 Paid to Mr. N. Gopal in cheque( Discount Rs.100 ) 500
5 Purchase made in cash 1,000
6 Paid rent 250
7 Withdrawn from bank 3,000
8 Cash Sales 5,000
9 Received a cheque from Sunil Ranjan 10,000
10 Paid Wages 200
11 Purchased furniture in cash and paid by cheque 4,000
12 Deposited the cheque received from Mr. Sunil Ranjan
13 Withdrawn from bank for personal use 3,000
14 Paid Electricity bill 250
15 Paid rates and taxes 100
16 Purchases made in cash 7,000
17 Cash sales 12,000
18 Sold to Sree Nagarjun 5,000
19 Purchased from Mr. Nemail Bose 2,000
 20 Received a cheque from Sree Nagarjun and sent to Bank 3,000
21 Paid railway freight 250
22 Purchased stamps and stationery 25
25 Received cheque from Rajesh Rs. 4000 and endorsed to Raja
27 Paid to Nemail Bose 50 % of the amount after the discount of 10 %
30 Deposited into Bank Account all the cash after retaining 300
PETTY Cash Book - for small payments

1.Simple petty Cash book

2. Analytical petty Cash book

Q 1Prepare simple petty cash book

2022
July 1 Received from cashier 1500
3 paid for Bus fare 120
4 paid for cartage 80
6 paid repairs 100
7 paid travelling expenses 70
9 paid coolie charges 50
10 paid general expenses 100
12 paid for stationary 60
14 paid for tonga charges 20
16 paid for Telegram 30
18 paid postage 70
21 paid train tickets 90
23 paid for refreshments 40
25 paid for phone card 50
28 paid for Stationery 60
30 paid for wages 100
Prepare petty cash book

Q2 Mr. Mohit, the petty cahier of M/s Samaira Traders received

Rs. 2,000 on May 01, 2022 from the Head Cashier. For the month, details of petty expenses are
listed here under:
2022 May
02 Auto fare Rs 55
03 Courier services Rs 40
04 Postal stamps Rs 105
05 Erasers/Sharpeners/Pencils/Pads Rs 225
06 Speed post charges Rs 98
08 Taxi fare ( Rs.105 + Rs.90) 195
08 Refreshments Rs 85
10 Auto fare Rs 60
12 Registered postal charges Rs 42
13 Telegram Rs 34
14 Cartage Rs 25
16 Computer stationery Rs 165
19 Bus fare Rs 24
19 STD call charges Rs 87
20 Office sanitation including disinfectant ( 36 + 24) Rs 60
22 Refreshment Rs 45
23 Photo copying charges Rs 47
28 Courier services Rs 40
29 Unloading charges Rs 40
30 Bus fare Rs 15
Prepare simple petty cash book from the above transactions

Q 3. PREPARE Analytical Petty Cash Book

July 1 Received from cashier 1500
3 paid for Bus fare 120
4 paid for cartage 80
6 paid repairs 100
7 paid travelling expenses 70
9 paid coolie charges 50
10 paid general expenses 100
12 paid for stationary 60
14 paid for tonga charges 20
16 paid for Telegram 30
18 paid postage 70
21 paid train tickets 90
23 paid for refreshments 40
25 paid for phone card 50
28 paid for Stationery 60
30 paid for wages 100
Received impreset petty cash

Q4 Mr. Mohit, the petty cahier of M/s Samaira Traders received

Rs 2,000 on May 01, 2017 from the Head Cashier. For the month, details of petty expenses are
listed here under:
2017 May
02 Auto fare Rs 55
03 Courier services Rs 40
04 Postal stamps Rs 105
05 Erasers/Sharpeners/Pencils/Pads Rs 225
06 Speed post charges Rs 98
08 Taxi fare ( Rs.105 + Rs.90) 195
08 Refreshments Rs 85
10 Auto fare Rs 60
12 Registered postal charges Rs 42
13 Telegram Rs 34
14 Cartage Rs 25
16 Computer stationery Rs 165
19 Bus fare Rs 24
19 STD call charges Rs 87
20 Office sanitation including disinfectant ( 36 + 24) Rs 60
22 Refreshment Rs 45
23 Photo copying charges Rs 47
28 Courier services Rs 40
29 Unloading charges Rs 40
30 Bus fare Rs 15
Prepare Analytical petty cash book from the following transactions

Q 5 . Prepare Analytical petty cash book from the following transactions. The imprest amount
is Rs 3,500.
2020 January
01 Paid cartage Rs 150
02 Phone charges Rs 40
02 Bus fare Rs 20
03 Postage Rs 30
04 Refreshment for employees Rs 280
06 Courier charges Rs 130
08 Refreshment of customer Rs 50
10 Cartage Rs 135
15 Taxi fare to manager Rs 70
18 Stationery Rs 65
20 Bus fare Rs Rs 10
22 Fax charges Rs 30
25 Internet charges Rs 135
27 Postage stamps Rs 200
29 Repair on furniture Rs 105
30 Laundry expenses Rs 115
31 Miscellaneous expenses Rs 100

Prepare Analytical petty cash book from the following transactions

©David Thomas
Text book questions
Cash Book
©David Thomas