Deepak Nagar Cash Book 11th class 9811752801

(A) Banking Transaction

Opening balances
Cash in hand To balance B/d Cash column Dr side
Opening balance of cash To balance B/d Cash column Dr side
Bank balance To balance B/d Bank column Dr side
Bank Dr balance To balance B/d Bank column Dr side
Bank Cr balance By balance B/d Bank column Cr side
Bank overdraft By balance B/d Bank column Cr side

(1) When cash deposited into the bank Rs 100

Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Bank A/c Dr 100
To Cash A/c CONTRA 100
ENTRY

Cash Book
Date particular V L. Cash Bank Dat particular V L. Cash Bank
. F e . F
n n
o o
To Cash A/c C 100 By Bank A/c C 100

(2) When cash is withdrawn from the bank Rs 400

Or
Cash withdrawn from bank for office use Rs 400

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 1 –
Deepak Nagar Cash Book 11th class 9811752801

Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Cash A/c Dr 400
To Bank A/c CONTRA 400
ENTRY

Cash Book
Date particular V L. Cash Bank Dat particular V L. Cash Bank
. F e . F
n n
o o
To Bank A/c C 400 By Cash A/c C 400

(3) When Cheques , drafts etc received from the

customers are deposited into the bank on the same
day for Rs 500
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Bank A/c Dr 500
To Customer Personal A/c 500

Cash Book
Date particular V. L. Cash Bank Date particular V. L. Cash Bank
n F n F
o o
To 500
Customer
Personal
A/c

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 2 –
Deepak Nagar Cash Book 11th class 9811752801

(4) When Cheques , drafts etc received from the

customers are deposited into the bank on some
other day for Rs 600

Not entered in Cash

Cheques In Hand A/c Dr
Book
To Customer Personal A/c

(5) On the date when above cheques , drafts etc are sent
to the bank for Rs 600
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Bank A/c Dr 600
To Cheques in Hand A/c 600

Cash Book
Dat particular V L. Cash Bank Date particular V L. Cash Bank
e . F . F
n n
o o
To Cheque 600
in hand

(6) When the customer directly deposit the amount in our

bank account Rs 350
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Bank A/c Dr 350
To Customer’s personal A/c 350

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 3 –
Deepak Nagar Cash Book 11th class 9811752801

Cash Book
Date particular V L. Cash Bank Date particular V L. Cash Bank
. F . F
n n
o o
To 350
Customer
Personal
A/c

(7) When the Cheques previously deposited in the bank

is Dishonoured (for Rs 500)
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Customer’s Personal A/c Dr 500
To Bank A/c 500

Cash Book
Date particular V L. Cash Bank Date particular V L. Cash Bank
. F . F
n n
o o
By Customer 500
Personal A/c

(8) When the Cheques previously deposited in the

bank is Dishonoured(Rs 500 ) and bank charge
dishonoured charges (Rs 10)
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Customer’s Personal A/c Dr 510
To Bank A/c (500+10) 510

Note :-Expenses charged by the bank on dishonoured cheque will be added into the amount of dishonoured cheque itself

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 4 –
Deepak Nagar Cash Book 11th class 9811752801

Cash Book
Date particular V L. Cash Bank Dat particular V L. Cash Bank
. F e . F
n n
o o
By Customer 510
Personal A/c

(8A) When a cheque is received from the customer and

discount is allowed to him and if the cheque is
deposited into the the bank on the same day
Journal
Date particular L.F. Dr (Amount) Cr(Amount)
Bank A/c Dr 490
Discount allowed A/c Dr 10
To Customer Personal A/c 500

Cash book
Date particular V L. Cash Bank Date particular V L. Cash Bank
. F . F
n n
o o
To Customer 490
Personal A/c

(8B) In case the above cheques is dishonoured , the

discount allowed to the customer will also be withdrawn
Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Customer Personal A/c Dr 500
To Bank A/c 490
To Discount allowed A/c 10

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 5 –
Deepak Nagar Cash Book 11th class 9811752801

Cash book
Date particular V L. Cash Bank Date particular V L. Cash Bank
. F . F
n n
o o
By 490
Customer
Personal
A/c

(8C) In case the above cheques is dishonoured , the

discount allowed to the customer will also be withdrawn and
bank charge dishonoured charges (Rs 50)
Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Customer Personal A/c Dr 550
To Bank A/c(490+50) 540
To Discount allowed A/c 10

Cash book
Date particular V L. Cash Bank Date particular V L. Cash Bank
. F . F
n n
o o
By 540
Customer
Personal
A/c

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 6 –
Deepak Nagar Cash Book 11th class 9811752801

(9)When payment is made by issue of cheque for Rs 500

Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Personal A/c Dr 500
To Bank A/c 500

Cash Book
Date particular V L Cash Bank Date particular V L Cash Bank
. . . .
n F n F
o o
By Personal A/c 500

(10)When expenses is paid by issue of Cheque for Rs 450

Date particular L. Dr Cr(Amount)
F. (Amount)
Concerned Expenses A/c Dr 450
To bank A/c 450

Cash book
Date particular V L Cash Bank Date particular V L Cash Bank
. . . .
n F n F
o o
By Concerned 450
expenses A/c

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 7 –
Deepak Nagar Cash Book 11th class 9811752801

(11) When cash is withdrawn from the bank for the

personal use of the proprietor for Rs 250
Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Drawing A/c Dr 250
To Bank A/c 250

Cash book
Date particular V L Cash Bank Date particular V L Cash Bank
. . . .
n F n F
o o
By Drawing 250

(12A) When interest is charged by the bank Rs 300

Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Interest A/c Dr 300
To Bank A/c 300

Cash book
Date particular V L Cash Bank Date particular V L Cash Bank
. . . .
n F n F
o o
By Interest Paid 300
A/c

(12B) When interest is allowed by the bank Rs 150

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 8 –
Deepak Nagar Cash Book 11th class 9811752801

Journal
Date particular L. Dr (Amount) Cr(Amount)
F.
Bank A/c Dr 150
To Interest Received A/c 150

Cash book
Date particular V L. Cash Bank Dat particular V L Cash Bank
. F e . .
n n F
o o
To Interest 150
received a/c

(13) When the bank charge some charges for giving some
amount for the services rendered by the bank Rs 50
Date particular L.F. Dr (Amount) Cr(Amount)
Bank Charges A/c Dr 50
To Bank A/c 50

Cash book
Date particular V L Cash Bank Date particular V L Cash Bank
. . . .
n F n F
o o
By Bank charges 50

(14) When cheque received from debtor in endorsed to a

creditor

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 9 –
Deepak Nagar Cash Book 11th class 9811752801

(A) When we received the cheque from debtor

Cheques In Hand A/c Dr Not entered in Cash Book
To debtor Personal A/c
(B) When the cheque is endorsed to creditor
Creditor personal A/c Dr Not entered in Cash Book
To Cheque in hand

Score 90 Plus –Subscribe my youtube channel “Nagarsir” to get the video solution of the unsolved question given in this notes
H.no-1283, Sector-28, Faridabad, Call-9811752801
- 10 –