From the following cash each and bank transactions of Gupta Stationary House. Delhi (Proprietor Pramod), prepare Double Column Cash Boof for the month:

Explanation

Note
1. Discount Allowed and Discount Received will be recordd by passing following Journal entries:

2. Trade Discount is deducted fromm purchase invoice. Thereafter, CGST and SGST will be levied. Amount of purchase and CGST ans SGST levied is calculated as follows:
`{:(,Rs.),("Purachase","16,000"),("Less: Trade Discount (5% of Rs. 16,000)"," "underline(800)),(,"15,200"),("Add: CGST (6%)"," "912),(" SGST (6%)"," "underline912),(,underlineunderline"17,024"):}`
3. In this case, there is no information as to the date of deposit of cheque received from Subhash against sales. Therefore, it is assumed that the cheque is deposited on the same date.