Mr. Vincent does not pay all cash received into his bank. He desires to record all cash received and paid and all his bank transactions in one cash book. His transactions are:

Rs

2009 Aug

1

Cash in hand

1,000

Bank overdraft

1,750

Received cash from Mr. X (Discount allowed Rs 25)

175

2

Paid into bank

1,000

5

Drew cheque for Mr. Y (after deducting discount Rs 50)

200

9

Drew from bank

750

11

Cash sales

5,000

16

Paid wages by cheque

700

18

Received cheque from Z (after allowing him discount Rs 200 and paid it in bank)

2,800

(after allowing him discount Rs 200 and paid it in bank)

21

Z’s cheque returned dishonoured

23

Received cash from Mr. A (after allowing him discount Rs 50)

950

25

Paid into bank

1,000

27

Paid cash to Mr. B (after deducting discount Rs 35)

465

30

Bank charges as per Pass Book

15