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Prepare a double column cash book with the help of following information for December 2016:

01   Started business with cash   1,20,000   03   Cash paid into bank   50,000   05   Purchased goods from Sushmita   20,000   06   Sold goods to Dinker and received a cheque   20,000   10   Paid to Sushmita cash   20,000   14   Cheque received on December 06, 2010, deposited into bank     18   Sold goods to Rani   12,000   20   Cartage paid in cash   500   22   Received cash from Rani   12,000   27   Commission received   5,000   30   Drew cash for personal use   2,000   Solution:   Cash Book   Dr.                   Cr.   Date   Particulars   LF   Cash   Bank   Date   Particulars   LF   Cash   Bank   2016           2016           Dec.01   Capital     1,20,000     Dec. 03   Bank   C   50,000     Dec.03   Cash   C     50,000   Dec. 10   Sushmita     20,000     Dec.06   Dinker     20,000     Dec. 14   Bank   C   20,000     Dec.14   Cash   C     20,000   Dec. 20   Cartage     500     Dec.22   Rani     12,000     Dec. 30   Drawings   C   2,000     Dec.27   Commission     5,000    
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