Beruflich Dokumente
Kultur Dokumente
ANDHRA PRADESH
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice (CCP)
Institute : GPW/Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Balancing Simple Column Cash Book
Teaching Aids : PPT, ANIMATIONS
CCP102.52 TO 53 1
OBJECTIVES
CCP102.52 TO 53 2
Steps for balancing Simple Cash Book
CCP102.52 TO 53 3
1. Take down the totals of both sides on a piece of paper and
find out the difference between debit and credit total.
CCP102.52 TO 53 4
4.If the balance c/d is to be put on the debit side,that should be
written as ‘To Balance c/d’ or if it is on the credit side write it
as ‘By Balance c/d’.
CCP102.52 TO 53 5
Proforma of Simple Cash Book
Date
Dr Particulars L Amount Date ParticularsCr L Amount
.FN .FN
o Rs. o. Rs.
CCP102.52 TO 53 6
Remember these points while preparing
Simple Column Cash Book
CCP102.52 TO 53 7
Record all cash Receipts on the Debit side/Left hand side of
the simple Cash book.
CCP102.52 TO 53 8
Example 1: Prepare simple cash book from the following particulars.
2007
March 01 Opening Balance Rs.25,000
Cash brought into business Rs.15,000
March 05 Opened an account in State Bank of Hyderabad Rs.7,000
March 07 Cash purchases Rs.21,000
March 10 Loan taken from bank Rs.8,000
March 12 Credit Purchases Rs.15,000
March 16 Office Expenses paid Rs.5,000
March 18 Furniture costing Rs.4,500 was sold a a loss of Rs.2,000.
CCP102.52 TO 53 9
March 19 Cash sales s.21,500
March 20 Furniture purchased Rs.5,000
March 21 Credit sales Rs.7,250
March 25 With draw from Canara Bank for
CCP102.52 TO 53 10
Simple Cash Book
Dr. Cr.
Amount
Amount
Date
2007 Particulars LF Rs. Date Particulars LF Rs.
2007
Mar 1 To Opening Balance 25,000 Mar 5 By Bank 7 ,000
“ 7 By Purchases 21,000
“ 1 To Capital a/c 15,000 “ 16 By Office Expenses 5,000
“ 10 To Bank Loan 8,000 “ 20 By Furniture 5,000
“ 18 To Furniture 2,500 “ 28 By Interest 6 25
“ 19 To Cash Sales 21,500 “ 29 By Rent 1 ,200
“ 25 To Fixed deposit 11,000 “ 31 By Balance c/d 49,625
“ 31 To Debtors 6,450
89,450 89,450
CCP102.52 TO 53 11
SUMMARY
Find out the Totals on both sides i.e, debit side and
credit side. Find out the Difference between two totals.
Write the difference on the lesser side in amount
column.
Write either To/By balance c/d in particulars column.
Write the date of balancing in date column
CCP102.52 TO 53 12
QUIZ
1. What is the main purpose of balancing the Cash book
CCP102.52 TO 53 13
2. What is the second purpose of balancing the
simple cash book
• To compare the cash in the cash box with book
balance
(b) To compare the goods in the stores with book
balance
CCP102.52 TO 53 14
Frequently asked questions in Examinations
2. Prepare a Simple Cash Book from the following particulars. Rs.
1997 April 1 Capital 30,000
1997 ” 2 Bought furniture 2,000
Other purchases 5,000
1997 ” 5 Paid for Advertisement 1,000
1997 ” 7 Additional Capital Introduced 5,000
1997 ” 8 Paid for Personal expenses 3,000
1997 ” 12 Cash Sales 10,000
1997 ” 15 Cash Purchases 20,000
1997 ” 16 Bank interest paid 2,000
1997 ” 20Bought an almirah from Mr.X on credit 5,000
CCP102.52 TO 53 16