24. Mr. Chaturvedi maintains two bank accounts. Prepare his columnar cash book from the following particulars :
| 2022 | ₹ | |
|---|---|---|
| May 1 | Cash in hand | 34,000 |
| Balance with Hongkong Bank | 75,200 | |
| Balance with Citi Bank | 1,20,000 | |
| May 3 | Cash drawn from Citi Bank for office use | 25,000 |
| May 8 | Sold goods to Diwedi for ₹80,000 and received from him ₹20,000 in cash and a cheque for the balance. The cheque is deposited in Hongkong Bank on 9th and the bank credited the amount on 15th and debited ₹725 as its collection charges. | |
| May 12 | Purchased goods for ₹40,000 at 20% trade discount. 25% of the amount is paid in cash and issued a cheque on Citi Bank for the balance amount. | |
| May 20 | Paid Wages ₹36,000 and Salary ₹4,000. | |
| May 22 | A cheque for ₹50,000 is drawn on Citi Bank and it is deposited in Hongkong Bank. | |
| May 23 | Purchased land for ₹3,20,000 and a cheque is issued on Hongkong Bank. | |
| May 24 | A cheque for ₹10,000 which was received from Mohan and was deposited in Citi Bank on 25th April is dishonoured and the bank debited ₹100 as bank charges on this cheque. The amount of dishonoured cheque and bank charges is received from Mohan in cash on 25th. | |
| May 26 | Deposited cash ₹30,000 in Hongkong Bank. | |
| May 28 | Sold old typewriter for ₹2,000 and old newspapers for ₹200 in cash. | |
| May 30 | Interest charged by Hongkong Bank ₹400. | |
| May 31 | Bank charges by Citi Bank ₹180 and Hongkong Bank ₹340. |
D.K.Goel/2024 Edition/Practical Questions/Q-24
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
