From the following transactions, prepare cash and bank columnar cash book in the books of Swara.

Q.7 From the following transactions, prepare cash and bank columnar cash book in the books of Swara. 

Solution  :- 

Date Particulars V No. Cash(Rs.) Bank(Rs.) Remarks
March 1 Balance b/d 7,000 (2,500) Cash balance and bank overdraft
March 2 Urja 7,000 Crossed cheque received and deposited
March 4 Ashish (Cash) 900 7,000 50% cash for goods sold
March 5 Bank 2000 7,000 50% cash for goods sold

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