22. Prepare a Cash Book with Cash and Bank Columns from the following particulars 

2023
Feb. 1 Cash in Hand ₹14,800; Bank Overdraft ₹32,700
4 Sold goods, received cheque (deposited same day) 4,950
5 Sold goods to Navin on Credit 10,000
8 Received from Navin a cheque for ₹9,500 in settlement of his account.
10 Sold goods to Murlidhar on Credit 6,000
12 Cheque received from Navin endorsed to Praveen in full settlement of his account 9,800
15 Received cheque from Ram 12,800
Allowed him discount 200
16 Paid into Bank (including Ram's cheque) 15,000
18 Cheque from Ram returned dishonoured and bank debits our account in respect of charges on this cheque ₹20. Discount not withdrawn.
19 Received the amount of returned cheque and bank charges in cash from Ram.
20 Instructed the bank to issue a bank draft for ₹5,000 in favour of Shyam.
Bank charged ₹40 for issuing the draft.
22 Murlidhar settled his account by means of a cheque for ₹6,200; including ₹200 as the interest charged from him. Lodged the cheque into bank.
24 Paid ₹5,000 by cheque for cash purchases.
25 Sudhir who owed us ₹8,000 became bankrupt and paid us 50 paise per rupee.
28 Paid salary to Manohar Lal 3,000
28 Banked 20,000

D.K.Goel/2024 Edition/Practical Questions/Q-22

For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company

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