Problem:

Prepare a Cash Book with Cash and Bank columns from the following transactions of M/s Tech Solutions for May 2025:

• May 1: Cash in hand ₹45,000; Cash at bank ₹2,50,000
• May 3: Received cash from Ram ₹30,000
• May 5: Deposited cash into bank ₹25,000
• May 8: Paid salaries by cheque ₹40,000
• May 12: Bank charged service charges ₹500
• May 15: Withdrew from bank for office use ₹15,000
• May 18: Cash sales ₹55,000
• May 22: Interest received from bank ₹3,200
• May 25: Paid rent by cheque ₹18,000
• May 28: Deposited cash into bank ₹40,000
• May 30: Paid electricity bill in cash ₹4,500

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Problem:

Prepare a Cash Book with Cash and Bank columns for M/s Trading Co. for June 2025:

• June 1: Cash in hand ₹35,000; Cash at bank ₹1,80,000
• June 4: Received cheque from Mohan ₹50,000 and deposited into bank same day
• June 8: Paid to Supplier by cheque ₹45,000 (discount received ₹2,000)
• June 12: Mohan's cheque dishonored by bank
• June 15: Cash sales ₹28,000
• June 18: Withdrew from bank ₹20,000 for office use
• June 22: Received cash from Sohan ₹35,000 (allowed discount ₹1,500)
• June 25: Deposited cash into bank ₹30,000
• June 28: Paid wages in cash ₹12,000

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Problem:

From the following transactions, prepare Cash Book with Cash and Bank columns for July 2025:

• July 1: Cash ₹60,000; Bank ₹3,00,000
• July 3: Deposited into bank ₹35,000
• July 6: Customer paid directly into bank ₹75,000
• July 9: Withdrew from bank ₹25,000
• July 12: Cash sales ₹42,000
• July 15: Deposited into bank ₹28,000
• July 18: Paid insurance premium by cheque ₹22,000
• July 21: Withdrew from bank ₹18,000
• July 24: Deposited into bank ₹30,000
• July 27: Supplier paid directly into our bank ₹50,000 (refund)
• July 30: Paid supplier by cheque ₹65,000

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Problem:

Prepare Cash Book with Cash and Bank columns from the following for August 2025:

• Aug 1: Cash ₹25,000; Bank Overdraft ₹15,000
• Aug 4: Received cash from debtor ₹40,000
• Aug 7: Deposited into bank ₹35,000
• Aug 10: Bank charged interest on overdraft ₹800
• Aug 14: Paid creditor by cheque ₹28,000
• Aug 17: Cash sales ₹52,000
• Aug 20: Withdrew from bank ₹12,000 (when bank balance was positive)
• Aug 23: Deposited into bank ₹45,000
• Aug 26: Paid salaries by cheque ₹35,000
• Aug 29: Bank charged service charges ₹400
• Aug 31: Paid telephone bill in cash ₹3,500

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Problem:

Prepare Cash Book with Cash and Bank columns (including discount column) for September 2025:

• Sep 1: Cash ₹80,000; Bank ₹4,50,000
• Sep 3: Received cheque from customer ₹65,000 and deposited same day
• Sep 5: Cash sales ₹45,000
• Sep 8: Paid supplier by cheque ₹58,000 after deducting 3% cash discount
• Sep 10: Deposited cash into bank ₹50,000
• Sep 12: Cheque received on Sep 3 dishonored
• Sep 15: Received cash from debtor ₹38,000 (allowed discount ₹2,000)
• Sep 18: Bank charged interest on loan ₹4,500
• Sep 20: Withdrew from bank ₹25,000
• Sep 22: Customer paid directly into bank ₹85,000
• Sep 25: Paid wages in cash ₹18,000
• Sep 27: Deposited cash into bank ₹40,000
• Sep 29: Interest received from bank ₹5,200
• Sep 30: Paid insurance by cheque ₹12,000; Bank charges ₹600

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