October 1 Cash deposited into bank Rs. 90,000.
October 6 Purchased goods from A and Company for Rs. 35,000 and paid Rs. 25,000 by cheque partially.
October 8 Withdrew cash from bank Rs. 5,000 for office use and Rs. 3,000 for personal use.
October 15 Goods sold to Ranjeet for Rs. 23,000 and received cheque Rs. 12,000 partially.
October 19 Paid commission Rs. 6,000 by cheque.
October 22 Issued cheque to Rajesh of Rs. 18,000 after deducting 10% discount.
Required: Double column cash book with bank and discount column.
Ans: Bank Rs. 45,000 Dr. and Double column cash book (Bank and Discount column) Cr.
| Date | Particulars | PR | Bank | Discount | Date | Particulars | PR | Bank | Discount |
| October 1 October 15 November 1 | To cash a/c To sales a/c To Balance b/d | 90,000 12,000 102000 45,000 | | October 6 October 8 October 19 October 22 October 31 | By purchase a/c By cash a/c By commission a/c By Rajesh a/c By Balance c/d | 25,000 8,000 6,000 18,000 45000 102,000 | 1,800 1,800 |