9. Enter the following transactions in Two-column Cash Book of Reema, and find cash and bank balances:
| 2023 | ₹ | |
|---|---|---|
| April 01 | Cash balance ₹2,000, bank balance ₹24,500 | |
| April 02 | Cash sales | 60,000 |
| April 05 | Deposited in Bank | 50,000 |
| April 07 | Issued cheque to Sohan | 10,000 |
| April 12 | Received cheque from National Insurance Co. Ltd. against claim lodged last year | 19,800 |
| April 14 | Sold goods to Niraj of ₹25,000, received cash ₹10,000 and balance by cheque Allowed him discount ₹500 |
|
| April 16 | Purchased furniture by cheque | 10,000 |
| April 18 | Sold old furniture for cash | 10,000 |
| April 20 | Paid into bank cheque of Niraj along with cash ₹2,500 | |
| April 22 | Paid to Suman by cheque | 2,500 |
| April 26 | Suman's cheque returned on technical ground and paid cash for equal amount | |
| April 26 | Bank charged bouncing charges | 300 |
| April 29 | Bank paid insurance premium as per standing instructions | 2,500 |
| April 30 | Nigam paid into bank directly, intimation received on the same day | 5,000 |
T.S.Grewal/2024 Edition/Practical Problems/Q-09
For full question, please refer to the text book T.S.Grewal’s Double Entry Book Keeping-Financial Accounting, Textbook for CBSE Class XI published by Sultan Chand & Sons Pvt. Ltd.