91 Rs. 1 C Date Receipts R. L.F. Dis- Cash Bank Date Payments V. L.F. Dis- Cash Bank No. count No. count 2005 Rs. Rs. Rs. 2005 Rs. Rs. Jan. 1 To Capital Alc 10.000 Jan. 2 By Bank A/C 9,000 2 To Cash Alc 9,000 6 By Kannan Alc 100 4,000 10 To Sales Alc 4,000 11 By Bank A/C 3,000 11 To Cash Alc 3,000 19 By Furniture A/C 2,000 15 To Moni Alc 1,000 22 | By Cash Ale 200 20 To Gopal A/C 50 500 25 By Purchase Ad 800 22 To Bank A/C 200 31 By Salaries AVC 1.200 31 By Balance cld 2,700 4,800 50 14.700 13,000 100 4,700 13.000 Feb. 1 To Balance bid 2,700 4.800 PROBLEM 2. Enter the following transactions in cash book with Discount, Cash and Bank columns: 2004 Dec. 1 Cash in hand Rs. 16,000. 2 Opened a bank Account with Rs. 7,000. 3 Cash purchases Rs. 600. 4 Received a cheque of Rs. 400 from Prabhakar and gave him discount of Rs. 25. Cheque deposited with bank. 6 Cash sales Rs. 1,200. 7 Received a cheque of Rs. 100 from Venu for interest 9 Salary paid to the manager by cheque Rs. 450. 11 Withdrew from bank for personal use Rs. 300. 15 Purchased a bicycle for office use Rs. 300. 18 20 22 25 27 28 29 31 Paid office rent Rs. 80. Sold goods for cash Rs. 900. Purchased Government Bonds for Rs. 700. Paid travelling allowance to the manager Rs. 150. Received Commission Rs. 175. Gave a cheque to Ajantha for advertisement Rs. 50. The cheque received from Prabhakar on 4th Dec, was dishonoured. Cash in excess of Rs. 2,000 was paid into the bank. (B. Com., Madras, Marathwada)