has been made, all these documents, popularly known as vouchers, are given · Part 2

insurance premium by cheque , Aug. Cash sales , Cash discount Aug. Payment for cash purchases , Cash discount Aug. Cash deposited in bank , Aug. Telephone bill paid by cheque , Aug. Withdrawn from bank for personal use , Aug. Withdrawn from bank office use , Aug. Received cheque from John in full and final settlement , and deposited the same in the bank Aug. Received cash from Michael , Discount allowed Aug. Stationery purchased for cash , Aug. Cartage paid in cash Aug. Cheque received from Kumar , Aug. Cheque received from Kumar deposited in Bank , Aug. Cheque deposited on Aug. dishonoured and returned by the bank Aug. Rent paid by cheque , Aug. Paid wages to the watchman in cash , Aug. Paid cash for postage Solution Cash Book Receipts Payments Aug. Aug. Balance b/d , , Insurance , , , C , C , C , Telephone , expenses John , Drawings , Michael , C , Kumar , Printing and , stationery C , Cartage Balance c/d , C , Kumar , Rent , Wages , Postage Balance c/d , , , , , , Sept. Balance b/d , , Illustration Prepare bank column cash book from the following tansactions of M/s Laser Zone for the month of January and post them to the related ledger accounts : Details Jan. Cash in hand , Bank overdraft , Jan. Wage paid Jan. Cash sales , Jan. Purchased goods by cheque Jan. Purchased furniture for cash , Jan. Cash paid to Rohit Jan. Cash sales , Jan. Deposited into bank , Jan. Bank charged interest on overdraft Jan. Paid telephone bill by cheque Jan. Sale of goods and received cheque , (deposited