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DEPARTMENT OF TECHNICAL EDUCATION

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
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OBJECTIVES

At the end of the period, you will be able to


understand :

 How to Balance the Simple Column Cash Book

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Steps for balancing Simple Cash Book

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1. Take down the totals of both sides on a piece of paper and
find out the difference between debit and credit total.

3. The total amount of lesser side should be deducted from


the total amount of higher side, the difference is known as
balance carried down (Balance c/d). That difference should
be put in total column of lesser side,in order to get the
same amount on both sides.

5. Date of balancing should be written in the date column.

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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’.

5. The balance c/d should be shown as balance b/d on the next


day,on the opposite side.

6. Some times the totals of both the sides of an account may be


the same. In such cases balance c/d or balance b/d does not
occur.

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Proforma of Simple Cash Book
Date
Dr Particulars L Amount Date ParticularsCr L Amount
.FN .FN
o Rs. o. Rs.

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Remember these points while preparing
Simple Column Cash Book

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 Record all cash Receipts on the Debit side/Left hand side of
the simple Cash book.

 Record all cash payments on the Credit side/Right hand side of


the simple cash book.

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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.

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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

office use Rs.10,000,interest Rs.1,000


March 28 Interest paid Rs.625
March 29 Rent paid Rs.1,200
March 31 Received from Debtors Rs.6,450

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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

April.1 To Balance b/d 49,625

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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

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QUIZ
1. What is the main purpose of balancing the Cash book

• To know the balance of Goods

(b) To know the balance of Cash

(c) None of the above

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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

(c) None of the above

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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

1997 ” 22 Paid wages in cash 300


14 ” 27 Paid to Mr.X 4,950
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1997 ” 30 Cash Sales 7,250
2. Prepare a Simple Cash Book from the following particulars
and show the balance on 31st March 2005
2005
March 1 Capital brought in Sri Ratnam for Business Rs.20,000
March 2 Cash purchases Rs.5,125
March 5 Paid for Stationary Rs.125
March 7 Opened a current account with Andhra Bank Rs.6,000
March 9 Paid for Telephone connection Rs.5,000
March 10 Additional capital introduced Rs. 6,000
March 12 Cash Purchases Rs.10,000
March 13 Paid wages in cash Rs.3,000
March 16 Paid for AdvertisementRs. 4,000
March 20 Cash Sales Rs.10,000
March 25 Rent paid in cash Rs. 2,000
March 27 Sold goods to Raju for cash Rs. 3,000
March 30 Paid for Expenses Rs.300

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