Course Content
New Accounting Model (Exam-2009)
Books references: 1. Account Code (Volume III). 2. Chart of Accounts (Issued by CGA). 3. Manual Accounting Principles. 4. Accounting Policies and Procedures Manual.
Private: DAO Part-I Examination 2024 (Fresh Candidates) Past Papers
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Q.3 Record the following transactions in the cash book.

  • Deposited in bank Rs.5000/- Paid to Trade payable Rs.8000/-
  • Discount received Rs.800/-
  • Cash received Rs.1000/- and given the same to petty cashier for reimbursing petty cash fund.
  • Cheque received from Trade receivable Rs.2000/-,
  • Discount given Rs.200/-
  • Received from trade receivables Rs.7000/-
  • Discount given Rs.700/-
  • Cash withdrawn from bank Rs.2000/-


Let’s record the given transactions in the cash book. I’ll organize them in a tabulated format:

Date Particulars L.F. Cash (Dr.) Bank (Dr.) Discount (Dr.) Cash (Cr.) Bank (Cr.) Discount (Cr.)
2024-02-20 Deposited in bank 5,000
2024-02-20 Paid to Trade payable 8,000
2024-02-20 Discount received 800
2024-02-20 Cash received and given to petty cashier 1,000
2024-02-20 Cheque received from Trade receivable 2,000
2024-02-20 Discount given 200
2024-02-20 Received from trade receivables 7,000
2024-02-20 Discount given 700
2024-02-20 Cash withdrawn from bank 2,000

Please note that the cash book records both cash and bank transactions.

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