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

has been made, all these documents, popularly known as vouchers, are given a serial number and filed in a separate file for future reference and verification. Illustration From the following transactions made by M/s Kuntia Traders, prepare the single column cashbook. Details Sept. Cash in hand , Sept. Deposited in bank , Sept. Received from Puneet in full settlement of claim , of Rs. , . Sept. Cash paid to Rukmani in full settlement of claim of , Rs. , Sept. Sold goods to Sudhir for cash , Sept. Paid quarterly insurance premium on policy for , proprietor’s wife Sept. Purchased office furniture , Sept. Purchased stationery , Sept. Paid cartage Sept. Paid Kamal, discount allowed by him Rs. , Sept. Received from Gurmeet, discount allowed to him Rs. , Sept. Amount withdrawn for house hold use , Sept. Electricity bill paid , Sept. Goods sold for cash , Sept. Bought goods from Kamal on cash basis , Sept. Paid telephone charges , Sept. Paid postal charges Sept. Paid monthly rent , Sept. Paid monthly wages and salary , Sept. Bought goods for cash , Sept. Sold goods for cash , Solution Books of Kuntia Traders Cash Book Dr Cr Receipts Payments Sept. Balance b/d , Sept. , Sept. Puneet , Sept. Rukmani , Sept. , Sept. Drawings , Sept. Gurmeet , Sept. Office furniture , Sept. , Sept. Stationery , Sept. , Sept. Cartage Sept. Kamal , Sept. Drawings Sept. Electric charges , Sept. , Sept. Telephone , charges Sept. Postal charges Sept. Rent , Sept. Wages & Salary , Sept. , Sept. Balance c/d , , , , , Oct. Balance b/d , Illustration Record the following transactions in double column cash book and balance it. Details Aug. Cash balance , Bank balance , Aug. Paid