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Chapter 11 II Books of Original Entry-Cash Book II Accountancy II Class XIth Il Practical Question 07 II

Prepare a Two Column Cash Book from the following transactions and balance the book on 31st March, 2025:

March 1: Cash in hand ₹50,000; Bank overdraft ₹1,90,000.

March 2: Purchased goods from Rajesh Kumar of the list price of ₹50,000 at 5% trade discount and payment made by cheque.

March 6: Goods sold for ₹80,000 and payment received by cheque. Cheque deposited into Bank on same day.

March 10: Goods purchased for cash ₹19,800.

March 15: Furniture sold for ₹1,77,000 and payment received by cheque & cheque deposited into Bank on same day.

March 18: Salaries paid ₹4,500.

March 21: Settled the amount due to Raghu ₹2,000 by paying cash ₹1,910.

March 22: Cash received from Veer ₹14,780 in full settlement of his account of ₹15,000.

March 23: Paid Life Insurance premium by cheque ₹2,500.

March 31: Deposited with bank the entire balance after retaining ₹7,000 cash in hand.