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Sagot :
Let's prepare a double column cashbook with the given transactions for December 2022. The cashbook will have two columns for each of Cash and Bank, and we will record the transactions accordingly.
### Cash Book (Double Column)
#### Debit Side (Receipts)
| Date | Particulars | Cash (Rs) | Bank (Rs) |
|------|-------------------------------|-----------|-----------|
| Dec 1| Cash in Hand | 22,500 | |
| Dec 1| Cash in Bank | | 10,000 |
| Dec 9| Deposited in Bank (contra) | (5,000) | 5,000 |
| Dec 13| Cash received for sale of Goods | 12,000 | |
| Dec 18| Received Cheque from Joseph | | 3,000 |
#### Credit Side (Payments)
| Date | Particulars | Cash (Rs) | Bank (Rs) |
|------|-------------------------------|-----------|-----------|
| Dec 2| Purchased Goods for Cash | 44,000 | |
| Dec 5| Paid Insurance by Cheque | | 2,000 |
| Dec 24| Joseph's cheque deposited into Bank | | 3,000 |
| Dec 30| Withdrew cash for Personal Use| 1,000 | |
Now, let's calculate the closing balance for both cash and bank.
#### Cash Account Balances:
- Opening Balance (Dec 1): Rs 22,500
- Add: Deposited in Bank (contra, deducted from cash): (Rs 5,000)
- Add: Cash received for sale of Goods (Dec 13): Rs 12,000
- Less: Purchased Goods for Cash (Dec 2): Rs 44,000
- Less: Withdrew cash for Personal Use (Dec 30): Rs 1,000
[tex]\[ Closing \, Cash \, Balance = (22,500 - 44,000 + 12,000 - 5,000 - 1,000) = (34,500) \, (Negative \, balance) \][/tex]
#### Bank Account Balances:
- Opening Balance (Dec 1): Rs 10,000
- Add: Deposited in Bank (contra): Rs 5,000
- Add: Received Cheque from Joseph (Dec 18): Rs 3,000
- Add: Joseph's cheque deposited into Bank: Rs 3,000
- Less: Paid Insurance by Cheque (Dec 5): Rs 2,000
[tex]\[ Closing \, Bank \, Balance = (10,000 + 5,000 + 3,000 + 3,000 - 2,000) = 19,000 \][/tex]
### Summary:
- Closing Cash Balance: -[tex]$34,500 (Overdraft) - Closing Bank Balance: Rs. $[/tex]19,000.
This concludes the preparation of the double column cashbook for the given transactions.
### Cash Book (Double Column)
#### Debit Side (Receipts)
| Date | Particulars | Cash (Rs) | Bank (Rs) |
|------|-------------------------------|-----------|-----------|
| Dec 1| Cash in Hand | 22,500 | |
| Dec 1| Cash in Bank | | 10,000 |
| Dec 9| Deposited in Bank (contra) | (5,000) | 5,000 |
| Dec 13| Cash received for sale of Goods | 12,000 | |
| Dec 18| Received Cheque from Joseph | | 3,000 |
#### Credit Side (Payments)
| Date | Particulars | Cash (Rs) | Bank (Rs) |
|------|-------------------------------|-----------|-----------|
| Dec 2| Purchased Goods for Cash | 44,000 | |
| Dec 5| Paid Insurance by Cheque | | 2,000 |
| Dec 24| Joseph's cheque deposited into Bank | | 3,000 |
| Dec 30| Withdrew cash for Personal Use| 1,000 | |
Now, let's calculate the closing balance for both cash and bank.
#### Cash Account Balances:
- Opening Balance (Dec 1): Rs 22,500
- Add: Deposited in Bank (contra, deducted from cash): (Rs 5,000)
- Add: Cash received for sale of Goods (Dec 13): Rs 12,000
- Less: Purchased Goods for Cash (Dec 2): Rs 44,000
- Less: Withdrew cash for Personal Use (Dec 30): Rs 1,000
[tex]\[ Closing \, Cash \, Balance = (22,500 - 44,000 + 12,000 - 5,000 - 1,000) = (34,500) \, (Negative \, balance) \][/tex]
#### Bank Account Balances:
- Opening Balance (Dec 1): Rs 10,000
- Add: Deposited in Bank (contra): Rs 5,000
- Add: Received Cheque from Joseph (Dec 18): Rs 3,000
- Add: Joseph's cheque deposited into Bank: Rs 3,000
- Less: Paid Insurance by Cheque (Dec 5): Rs 2,000
[tex]\[ Closing \, Bank \, Balance = (10,000 + 5,000 + 3,000 + 3,000 - 2,000) = 19,000 \][/tex]
### Summary:
- Closing Cash Balance: -[tex]$34,500 (Overdraft) - Closing Bank Balance: Rs. $[/tex]19,000.
This concludes the preparation of the double column cashbook for the given transactions.
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