4. Enter the following transactions in a Single Column Cash Book:
| 2022 | ₹ | |
|---|---|---|
| Dec. 1 | Cash-in-hand | 25,000 |
| 2 | Cash Sales (CGST 6%, SGST 6%) | 40,000 |
| 4 | Received from X on behalf of Y | 4,000 |
| 9 | Paid to Som Pal | 4,900 |
| Discount Received | 100 | |
| 12 | Received from Vijay Kumar | 7,800 |
| and discount allowed | 200 | |
| 20 | Bought goods for Cash (CGST 6%, SGST 6%) | 20,000 |
| 21 | Paid Cartage (CGST 6%o, SGST 6%) | 1,000 |
| 23 | Remitted to Dharamvir | 1,880 |
| and discount allowed by him | 120 | |
| 25 | Received M.0. from Mohan | 500 |
| 27 | Borrowed from Mahabir | 7,500 |
| 29 | Received from Bhushan | 3,900 |
| discount allowed | 100 | |
| 31 | Paid to Lalit ₹2,700 in full settlement of his account of ₹3,000 |
D.K.Goel/2024 Edition/Practical Questions/Q-04
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company