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(vii) Withdrawn by the proprietor ₹ 35,000 cash for personal use. (viii) Insurance paid by cheque of ₹ 2,500. (ix) Salary of ₹ 5,500 outstanding. (x) Furniture of ₹ 30,000 purchased in cash. Solution.

Select the checkbox for the bills you want to pay. Click Make Payment. Click Pay by Cheque. Review the Pay by Cheque details.

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Not just that sample billing statement format can also be used for invoice tracking. (i) Cheques amounting to ₹ 8,000 drawn on 25th March of which cheques of ₹ 5,000 cashed in April, 2018.

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Paid club bill of the proprietor by cheque

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(1) Cheques issued, but not presented for payment Rs.25,000. (2) Interest on bank overdraft charged by the bank, but not entered in cash book Rs.1,000. (3) Cheque deposited but not collected Rs.22,000.
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A cheque is a means of payment used by the business, just like a cash payment or transfer. But larger organizations usually prefer paying it only by cheque. This is done to keep legal evidence of the accounting transaction and maintain an audit trail. Following are the steps for recording the journal entry for rent paid by a cheque. In this case, the cash account is replaced with a bank account.
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3. Paid Y and Co. through bank in full settlement 58,000. 4. D and Co. accepted a bill drawn by Bragathish 30,000. 5. Sold goods to L on credit 20,000.
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