Q.Post the following journal entries into the Cash Account and balance it:

Four entries touch the Cash account either as the debited or credited side — posting all of them and balancing shows the closing cash position at month-end.

Only entries where Cash A/c is either debited or credited are posted into the Cash Account (entries 1 and 3 debit Cash; entries 2 and 4 credit Cash):

Cash Account

Working:

• Debit side total = 1,50,000 + 30,000 = ₹1,80,000
• Credit side total (before balancing) = 20,000 + 8,000 = ₹28,000
• Since the debit total is larger, the difference (1,80,000 − 28,000 = ₹1,52,000) is written on the credit side as 'By Balance c/d', making both sides equal at ₹1,80,000.
• This ₹1,52,000 is then brought down on the debit side on 1st May as 'To Balance b/d' — the opening cash for the next month.

Post only the entries touching Cash A/c into its ledger, on the correct side per the journal entry; total both sides; insert the balancing figure on the smaller side as Balance c/d; verify both column totals now match; bring the balance down to the opposite side for the next period.

Posting entry (1) as 'To Cash A/c' inside the Cash Account itself instead of 'To Capital A/c' — the particulars column in the Cash Account must name Capital (the other account), not repeat 'Cash'.