Illustration No:1

From the following particulars write up the triple column cash book of Virbhadar singh and
bring down the balances on 32st August 2006.
Aug.1 Cash at office 14,350 Cash at bank 9,655
Aug.3 Paid salary to staff by cheque 5,500
Aug.4 Half yearly interest credited by bank 540
Aug.5 Received from such Ram – Cash 7,300 - Cheque 7,200 Discount allowed 400
Aug.7 Sold goods for cash 9,100
Aug.8 Withdrew from bank by self cheque 3,000
Aug.10 Paid cash for the purchase of a computer 20,000
Aug.12 Issued a cheque to Sat pal 6,790 Discount received 3% 210
Aug.14 Received from Sharda devi (In full settlement of her account Rs. 6,400) by cheque 6,250
Aug.17 Endorsed the above cheque to Raj Rani (In full settlement of her account Rs. 6,500)
Aug.19. Paid cash for the purchase of toys for the proprietor’s son 1,200
Aug.22 Intimation received from the bank regarding a direct payment into bank by Anil kumar
8,500 Aug.25 Paid insurance premium 2,300
Aug.28 Issued a cheque to petty cashier 2,500
Aug.29. Received commission from shanta Ram 7,500
Aug,31 Deposited the entire cash into bank in excess of 8,000

Write out the following transactions in the Triple column cash book of Sitaram:
2013 Jan. 1 Sitaram commences his business with cash = Rs. 30000
Jan 2 He pays into bank current account = Rs. 20000
Jan. 3 He receive cheque from kulwant rai on account = Rs. 1000
Jan. 7 He pays kulwant rai's cheque into bank = Rs. 1000
Jan. 10 He pays Radha Sharan by Cheque = Rs. 1980 and receive discount = Rs. 20 Jan. 11 He
receive cheque from Wasim = Rs. 970 and allow him discount = Rs. 30
Jan. 15 He makes sales for cash = Rs. 2000
Jan. 17 Cash deposited into bank = Rs. 3000
Jan. 19 He purchased a motor car by cheque = Rs. 6500
Jan. 20 He purchased goods by cheque = Rs. 1500
Jan. 22 He pays jajoo traders in cash = RS. 2000 and receives discount = Rs. 100
Jan. 29 He withdraws from bank for office use = Rs. 500
Jan. 30 He purchases furniture by cheque = Rs. 1200
Jan. 30 Cheque received from sham endorsed to Ram = Rs. 5000

Illustration No2
Prepare a cash book with cash & bank columns.
Jan, 2010 1. Cash in hand Rs.50, 000 and Bank overdraft Rs.10,000.
2. Cash sales Rs.20, 000.
3. Deposited into bank Rs.15, 000
. 4. Purchased goods for cash Rs.10, 000.
5. Paid trade expenses by cheque Rs.5, 000
. 6. Discounted a B/E of Rs.2, 000 with bank at a discount of 2%.
7. Ramesh who owed us Rs.5, 000 became bankrupt and paid us 60 paisa in a rupee.
8. Withdrew from bank Rs.1, 000.
9. Received a cheque of Rs.4, 000 from Rajesh.
10. Rajesh’s cheque deposited into bank.
11. Honoured our own acceptance of Rs.5, 000.
12. Received a cheque of Rs.12, 000 from Shiva.
13. Shiva’s cheque endorsed in favour of Vishay.
14. Rajesh’s cheque returned dishonored.
15. Withdrew from bank for personal use Rs.1, 200.
16. Received a repayment of loan of Rs.10, 000 and deposited 6,000 out of it into bank.
17. Bank charges as per pass book Rs.150.
18. Withdrew goods for private use worth Rs.4, 500.
19. Furniture purchased Rs.7, 000.
20. Deposited into bank balance of cash in excess of Rs.11, 000
Illustration 3
Enter following transactions in the Bank column cash Book of M/s Tea Traders for April 2006
Date Details Amount (Rs.)
2006
April 01 Commenced business with Cash 60,000
01 Opened Bank account with SBI 45,000
05 Purchased Goods by Cash 7,000
10 Purchased Office Machine for cash 5,000
15 Sold Goods on credit to Manjula and received cheque 6,000
18 Cash Sales 10,000
20 Manjula Cheque deposited into Bank
22 Paid Wages by cheque 300
25 Cash withdrawn from Bank for personal use 3,000
30 Rent paid by Cheque 2,000
Answer: Balance Brought Down cash
Illustration 4
Record the following transactions in the Bank Column Cash Book of M/s Time Zone for the
month of January 2006.
Date Details Amount (Rs.)
2006
January 01 Bank Balance 32,500
01 Cash Balance 12,300
03 Purchased Goods by cheque 5,300
08 Goods Sold for cash 9,500
10 Purchased Typewriter by Cheque 5,400
15 Sold Goods and received Cheque 7,900
(deposited on the same day)
17 Purchased Stationery by Cheque 1,000
20 Cash deposited into bank 10,000
22 Paid Cartage 500
24 Cheque given to Mudit 7,000
28 Rent paid by Cheque 3,000
30 Paid Salary 3,500
Ans: Balance B/d Cash – Rs7,800 and Bank Rs28,700

Illustration No 5
Enter the following transactions in cash book with cash,discount and bank columns.
2006 Rs.
Jan
1Cash in hand 8,000
1 Bank balance 3,000
3 Purchased goods and paid by cheque 1,000
4 Sold goods for cash 500
5 Sold good for cash 300
6 Sale proceeds of Jan. 5 deposited in bank
9 Received from Mohan 400
Discount allowed to him 10
12 Withdrew by cheque for private use 500
14 Withdrew cash for private use 50
15 Paid bills payable 600
17 Paid to Suresh by cheque 400
He allowed discount 10
20 Received a cheque from Dina Nath in full settlement of his account of Rs. 525 500
21 Cheque of Dina Nath endorsed to Bhola Nath
23 Received a cheque from Nagendra and sent it 300 To bank. Discount allowed to him 8
25 In connection with cash sales received cash Rs. 300 and cheque for Rs. 500
27 Received cheque from Pramod which was deposited into the bank the same day 200
28 Deposited in bank 200
29 Received cheque from Hari and immediately sent it to bank 400 Discount allowed to him 10
30 Received cheque from Pramod 150 Discount allowed to him 10
30 Pramod’s cheque endorsed to Kailash 150 He allowed discount 10
30 Bank notifies that Hari’s cheque has been dishonoured
30 Suresh paid directly into our Bank account 500
30 Bank notifies that Nagendra’s cheque hasbeen dishonoured.
30 The bank has charged Rs. 50 for bank charges and allowed interest Rs. 300

Illustration No6
The John trading company has undertaken the following transactions during the month of May
2016.

Year: 2016
May 01: Cash balance $2,200, bank overdraft $365.
May 03: Paid J & Co. by check $1,200, discount received from him $15.
May 05: Received from A & Co. a check for $980, discount allowed to them $20.
May 07: Deposited into bank the check received from A & Co. on May 05.
May 10: Purchased stationary for cash, $150.
May 15: Purchased merchandise for cash, $1,300.
May 15: Cash sales for the first half of the month, 2,350.
May 16: Deposited into bank $1,600.
May 18: Cash withdrawn from bank for personal expenses $150.
May 19: Issued a check for merchandise purchased, $1,650.
May 21: Drew from bank for office use, $650.
May 24: Received a check from S & Sons and deposited the same into bank, $1,560.
May 25: Paid a check to Ali Inc. for $400 and received a discount of $15.
May 27: Bought furniture for cash for office use, $390.
May 29: Paid office rent by check, $450.
May 30: Cash sales for the second half of the month $4,300.
May 31: Paid salaries by check $1,760.
May 31: Withdrew from bank for office use $1,470.
Required: Record the above transactions in a three/triple column cash book.

Problem 7
On April 1, 2017, Hassan Sajjad Store Cash Book showed debit balances of Cash Rs. 1,550 and
Bank Rs. 13,575. During the month of April following business was transacted. You are required
to prepare Cash Book?
 
April 2017
02     Purchased Office Type-Writer for Cash Rs. 750; Cash Sales Rs. 1,315.
07     Deposited Cash Rs. 500 to bank.
10     Received from A. Hussain a check for Rs. 2,550 in part payment of his account (not
deposited).
16     Paid by check for merchandise purchased worth Rs. 1,005.
20     Deposited into Bank the check received from A. Hussain.
22     Received from customer a check for Rs. 775 in full settlement of his accounts (not
deposited).
24     Sold merchandise to sweet Bros. for Rs 1,500 who paid by check which was deposited into
bank.
26     Paid creditor a Salman Rs. 915 by check.
28     Deposited into Bank the check of customer of worth Rs. 775 was dated 22nd April.
29     Paid wages by cash Rs. 500 and salary Rs. 1,000 by bank.
30     Drew from Bank for Office use Rs. 250 and Personal use Rs. 150.
 
Problem 8
From the following particulars make cash book of Ghulam Fatima Trading Co. for the month of
November, 2016:       
1                  Cash balance Rs. 40,000; Bank balance Rs. 2,000 (Cr)
4                  Cash sales Rs. 3,700; Credit sales Rs. 1,800 would be received at near future.
6                  Paid Ahmed & Bros. by cash Rs.  500; Received cash by debtors Rs. 1,800.
12               Paid to vendor by means of check worth Rs. 2,700.
13               Paid Utility bills in cash Rs. 250; Bought goods by check Rs. 750.
19               Drew from Bank for office use Rs. 160; Personal withdrawal of cash Rs. 1,000.
20               Received a check from Hamid Rs. 2,700 and deposited into the bank.
21               Received by check from Munir Rs. 1,360; Discount Rs. 140 (not deposited).
25               Cash sales Rs. 2,100; Paid wages by bank Rs. 1,500.
28               Deposited Munir’s check into bank.
29               Payment by check to Anees for Rs. 175; Discount received Rs. 25.
30           Munir’s check has been dishonored and return by bank.

Illustration No9
Prepare triple column cash book in the boos of Orange Traders

Illustration No: 10

The P&G LLC records its cash and bank transactions in a triple column cash book. The
following transactions were performed by the company during the month of June 2018.

 Jun 01: Cash in hand $800 (debit balance), Cash at bank $3,365 (debit balance).
 Jun 03: Paid James & Co. by check $1,175, discount received from him $25.
 Jun 05: Received from David & Co. a check amounting to $990, discount allowed to him
$10.
 Jun 07: Deposited into bank the check received from David & Co.
 Jun 10: Purchased stationary for cash, $170.
 Jun 15: Purchased merchandise for cash, $1,280.
 Jun 15: Cash //sales for the first half of the month, $2,450.
  Jun 16: Deposited into bank $1,250.
 Jun 18: Withdrawn from bank for personal expenses $100.
 Jun 19: Issued a check amounting to $1,630 to James & Co. and discount received from
him $20.
 Jun 21: Drew from bank for office use, $420.
 Jun 24: Received a check amounting to $1,435 from Henry & Co. and allowed him a
discount of $15. The Henry’s check was deposited into bank immediately.
 Jun 25: Paid a check to Jacob Inc. amounting to $385 and received a discount of $15.
 Jun 27: Bought furniture for cash for office use, $380.
 Jun 29: Paid office rent by check, $350.
 Jun 30: Cash sales for the second half of the month $4,550.
 Jun 30: Paid salaries by check $760.
 Jun 30: Withdrew from bank for office use $470.

Required:

1. Record the above transactions in a triple/three column cash book of P & G LLC and
balance the cash and bank columns of the cash book.
2. Post entries from triple/three column cash book to appropriate accounts in general ledger,
accounts receivable subsidiary ledger and accounts payable subsidiary ledger.