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Sagot :
Certainly! Let's prepare a simple cash book using the provided transactions. The cash book will contain two sides: the debit side (left side), which records all cash inflows (receipts), and the credit side (right side), which records all cash outflows (payments).
We start recording the initial amount of cash Suresh commenced the business with and then continue to enter each cash transaction in chronological order.
### Simple Cash Book
#### Debit Side (Receipts)
| Date | Particulars | Amount (₹) |
|------------|-------------------------------|------------|
| April 1 | To Capital (commenced business) | 80,000 |
| April 5 | To Sales (sold goods for cash) | 40,000 |
| April 6 | To Manohar (received cash) | 3,600 |
| April 21 | To Kailash Chand (received) | 6,800 |
#### Credit Side (Payments)
| Date | Particulars | Amount (₹) |
|------------|-------------------------------|------------|
| April 3 | By Purchases (bought goods) | 50,000 |
| April 9 | By Bank (paid into bank) | 30,000 |
| April 13 | By Harikrishan (paid cash) | 2,150 |
| April 17 | By Stationery (paid) | 200 |
| April 18 | By Office Furniture (paid) | 3,000 |
| April 22 | By Advertising (paid) | 1,008 |
| April 25 | By Postage Stamps (purchased) | 80 |
| April 28 | By Rent (paid) | 1,120 |
| April 30 | By Electricity Charges (paid) | 150 |
### Calculation of Balances
Total Inflows:
- To Capital: ₹80,000
- To Sales: ₹40,000
- To Manohar: ₹3,600
- To Kailash Chand: ₹6,800
- Total Inflows: ₹1,30,400
Total Outflows:
- By Purchases: ₹50,000
- By Bank: ₹30,000
- By Harikrishan: ₹2,150
- By Stationery: ₹200
- By Office Furniture: ₹3,000
- By Advertising: ₹1,008
- By Postage Stamps: ₹80
- By Rent: ₹1,120
- By Electricity Charges: ₹150
- Total Outflows: ₹87,708
Closing Balance:
- Opening cash balance + Total Inflows - Total Outflows
- ₹80,000 + ₹50,400 - ₹87,708 = ₹42,692
### Summary
Total Inflows: ₹50,400
Total Outflows: ₹87,708
Closing Balance: ₹42,692
Suresh's Simple Cash Book is correctly prepared considering all the transactions, leading to a closing balance of ₹42,692 at the end of April.
We start recording the initial amount of cash Suresh commenced the business with and then continue to enter each cash transaction in chronological order.
### Simple Cash Book
#### Debit Side (Receipts)
| Date | Particulars | Amount (₹) |
|------------|-------------------------------|------------|
| April 1 | To Capital (commenced business) | 80,000 |
| April 5 | To Sales (sold goods for cash) | 40,000 |
| April 6 | To Manohar (received cash) | 3,600 |
| April 21 | To Kailash Chand (received) | 6,800 |
#### Credit Side (Payments)
| Date | Particulars | Amount (₹) |
|------------|-------------------------------|------------|
| April 3 | By Purchases (bought goods) | 50,000 |
| April 9 | By Bank (paid into bank) | 30,000 |
| April 13 | By Harikrishan (paid cash) | 2,150 |
| April 17 | By Stationery (paid) | 200 |
| April 18 | By Office Furniture (paid) | 3,000 |
| April 22 | By Advertising (paid) | 1,008 |
| April 25 | By Postage Stamps (purchased) | 80 |
| April 28 | By Rent (paid) | 1,120 |
| April 30 | By Electricity Charges (paid) | 150 |
### Calculation of Balances
Total Inflows:
- To Capital: ₹80,000
- To Sales: ₹40,000
- To Manohar: ₹3,600
- To Kailash Chand: ₹6,800
- Total Inflows: ₹1,30,400
Total Outflows:
- By Purchases: ₹50,000
- By Bank: ₹30,000
- By Harikrishan: ₹2,150
- By Stationery: ₹200
- By Office Furniture: ₹3,000
- By Advertising: ₹1,008
- By Postage Stamps: ₹80
- By Rent: ₹1,120
- By Electricity Charges: ₹150
- Total Outflows: ₹87,708
Closing Balance:
- Opening cash balance + Total Inflows - Total Outflows
- ₹80,000 + ₹50,400 - ₹87,708 = ₹42,692
### Summary
Total Inflows: ₹50,400
Total Outflows: ₹87,708
Closing Balance: ₹42,692
Suresh's Simple Cash Book is correctly prepared considering all the transactions, leading to a closing balance of ₹42,692 at the end of April.
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