26. From the following particulars, prepare a Cash Book with Cash and Bank Columns:
| 2023 | |
|---|---|
| Jan. 1 | Balance of Cash in Hand ₹15,000 and Bank Overdraft ₹6,000 |
| 3 | Issued a cheque of ₹4,800 to Mr. Black and earned a discount of ₹200. |
| 4 | Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹200. |
| 5 | Given as charity ₹100. |
| 7 | Issued a cheque of ₹500 to the petty cashier. |
| 15 | Goods worth ₹10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount. |
| 16 | Deposited the above cheque into Bank. |
| 17 | Goods purchased from Raghu for ₹8,000. Payment is made after deducting 3% cash discount. |
| 18 | Bought postage stamps ₹200. |
| 20 | Paid ₹4,000 by cheque for furniture purchased. |
| 22 | Arun who owed us ₹6,000 became bankrupt and paid 60 paise per ₹. |
D.K.Goel/2024 Edition/Practical Questions/Q-26
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
