- Data Structure
- Networking
- RDBMS
- Operating System
- Java
- MS Excel
- iOS
- HTML
- CSS
- Android
- Python
- C Programming
- C++
- C#
- MongoDB
- MySQL
- Javascript
- PHP
- Physics
- Chemistry
- Biology
- Mathematics
- English
- Economics
- Psychology
- Social Studies
- Fashion Studies
- Legal Studies
- Selected Reading
- UPSC IAS Exams Notes
- Developer's Best Practices
- Questions and Answers
- Effective Resume Writing
- HR Interview Questions
- Computer Glossary
- Who is Who
How are the same transactions entered in the passbook and cash book?
- On March 1st − Mr. T opened a current account with ABC Bank with balance of Rs.100000/-
- On March 4th − T paid to Mr. N of Rs.5000/- by cheque.
- On March 9th − T received an amount of Rs. 10000/- from Mr. U by cheque and deposited it in the bank.
- On March 11th − Withdraw amount of Rs.3500/- for office use.
- On March 12th − Paid rent of Rs.8000/- by cheque.
- On March 17th − Bank charges of Rs.350/- is debited.
- On March 23rd − Paid Rs.2500/- to Mr. G by cheque.
Solution
The transactions entered in cash book and pass book respectively are as follows −
Cash book (only bank column)
Date | Particular s | V N | L F | Bank | Date | Particular s | V N | L F | Bank |
---|---|---|---|---|---|---|---|---|---|
1.3.2008 | Cash A/c | 10000 0 | 4.3.2008 | Mr. N A/c | 5000 | ||||
9.3.2008 | Mr. U | 10000 | 11.3.2008 | Cash A/c | 3500 | ||||
12.3.2208 | Rent A/c | 8000 | |||||||
17.3.2008 | Bank charges | 350 | |||||||
23.3.2208 | Mr. G A/c | 2500 | |||||||
90650 | |||||||||
11000 0 | 11000 0 |
Passbook
Date | Particulars | Cheque number | Withdrawals (debits) | Deposits (credits) | Balance |
---|---|---|---|---|---|
1.3.2008 | Cash | 100000 | 100000 | ||
4.3.2008 | Mr. N | XXXXX | 5000 | 95000 | |
9.3.2008 | Mr. U | XXXXX | 10000 | 105000 | |
11.3.2008 | Cash | XXXX | 3500 | 101500 | |
12.3.2008 | Rent paid | XXXX | 8000 | 93500 | |
17.3.2008 | Bank charges | 350 | 93150 | ||
23.3.2008 | Mr. G | 2500 | 90650 |
Advertisements