6. Record the following transactions of Sumant. Kochi in a Two-column Cash Book and balance the book on 31st January, 2024:
| Date | Particulars | ₹ | Date | Particulars | ₹ |
|---|---|---|---|---|---|
| 2024 | 2024 | ||||
| Jan. 1 | Cash Balance | 1,000 | Jan. 16 | Bought goods, including IGST @ 12% | 6,720 |
| Jan. 1 | Bank Balance | 14,500 | Jan. 19 | Issued cheque to Shyam | 3,700 |
| Jan. 1 | Received advance by cheque | 60,000 | Jan. 22 | Drew from Bank | 3,000 |
| Jan. 2 | Withdrew from Bank | 10,000 | Jan. 24 | Cash drawn from bank for personal use | 2,000 |
| Jan. 3 | Purchased goods from Amit ₹13,000 plus CGST and SGST @ 6% each and paid by cheque | Jan. 24 | Cash Sales, including CGST and SGST @ 6% each | 1,904 | |
| Jan. 4 | Paid Wages | 2,500 | Jan. 27 | Received from Rakesh Discount Allowed |
18,000 500 |
| Jan. 5 | Received from Mohan a cheque for 9,800 against dues of 25,000 on account | Jan. 28 | Deposited cash into Bank | 15,000 | |
| Jan. 8 | Mohan’s cheque deposited in Bank | Jan. 28 | Issued cheque for cash purchases including IGST @ 12% | 2,240 | |
| Jan. 14 | Purchased stationery for cash1,500 plus CGST and SGST @ 6% each | Jan. 30 | Paid rent ₹2,000 by cheque plus CGST and SGST @ 69% each |
T.S.Grewal/2024 Edition/Practical Problems/Q-06
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.
Answer :