Answer:
Sumanto, Kochi
Two-Column Cash Book
Date Description Cash Bank Dis. Date Description Cash Bank Dis.
All'd Rec'd
Jan. 1 Balance 1,000 14,500 Jan. 2 Bank 50,000
Jan. 1 Shares 60,000 Jan.14 Stationery 500
Jan. 2 Cash 50,000 Jan.18 Purchase 6,720
Jan. 8 Mohan 9,800 200 Jan.19 Shyam 3,700 300
Jan.20 Bank 3,000 Jan.20 Cash 3,000
Jan.24 Sales 1,900 Jan.22 Drawings 2,000
Jan.27 Sharma 18,000 500 Jan.28 Bank 15,000
Jan.28 Cash 15,000 Jan.28 Purchases 2,240
Jan.30 Rent 2,000
<u> </u> Jan.30 Balance <u>11,680 76,360 </u>
<u>83,900 89,300 700</u> <u>83,900 89,300 300</u>
Feb. 1 Balance 11,680 76,360
Explanation:
Sumanto, Kochi's two-column Cash Bank shows two columns for cash and bank on the debit and credit sides and also the discount allowed and discount received on the debit and credit sides respectively.
