CA $H BOOK

P B
E O

:
(_
T
T O

_:
(
Y

K
CASH
In every business,
of whatever size,
there are many small
cash
payments such as
conveyance,
carriage, postage,
 WHY

PETTY CASH BOOK

If all these small
Payments are
recorded in
the cash book,
it will
be difficult for
the cashier to
maintain the
 Cash book is used to
record all CASH receipts
and CASH payments

CASH BOOK
WHY
CASH
BOOK?
IN ANY BUSINESS CONCERN THERE WILL BE
A
NUMBER OF TRANSACTIONS RELATED TO
CASH.
THEREFORE , IT IS NESSARY
TO MAINTAIN A
SEPARATE CASH BOOK
FOR REcordinG ALL
RECEIPTS AND
PAYMENTS OF CASH.
 CASH B OK
O
IS B TH A
J URNAL
O
AND
O LEDGER
 (1)Saves time and labour

(2) To know cash

and bank balance
G E S
AN TA
ADV (3) Mistakes and
frauds can be
prevented

(4) Effective cash

management
T P S FC S B O

Y E O A H O K
 Single column cash book
(simple cash book) has one
amount CASH
column in each side. All
cash receipts are recorded
on the debit side
and all cash payments
on the credit
side. on the credit
side.
 SINGLE COLUMN CASH
Dr BOOK Cr

DATE PARTICULARS R. L. AMOUNT DATE PARTICULARS V. L. AMOUNT

N F N F

(Receipts) (Payments)
 Double column cash
book:
CASH DiSCOUN
On either side of the
single column cash T
book, another column
is
added to record
discount allowed and
discount received.
 DOUBLE COLUMN CASH
Dr BOOK Cr
R. L. Dis L. Dis
DATE PARTICULARS Rs/- DATE PARTICULARS V. Rs/-
N F count N F count

(Receipts) (Payments)
Triple Column Cash Book:

Large business concerns receive

and make
payments in cash and CASH Discount BANK
by cheques.
Where cash discount is a
regularfeature, a Triple Column
Cash Book is more
advantageous.
This cash book has three
amount
columns (cash, bank and
discount) on each side.
 TRIPLE COLUMN CASH
Dr BOOK Cr
R. L. Disco V. L. Disco
DATE PARTICULARS Rs/- Bank DATE PARTICULARS Rs/- Bank
N F unt N F unt

A R
(Receipts) L (Payments) E
L C
O E
W I
E V
D E
D
 LET
US
DO
A

PROBLEM
 Dr TRIPLE COLUMNAR CASH BOOK OF RENU & ANJALI CO. Ltd. Cr
R. L. Disco V. L. DiscoAmount
DATE PARTICULARS N F unt Amount Bank DATE PARTICULARS N F unt
Bank

2002 2002
Aug 1 To Capital a/c 20,000 Aug 2 By Bank a/c c 5,000
2 ,, Cash a/c c 5,000 4 ,, Purchases a/c 5,000
8 ,, Vijay’s a/c 10 490 5 ,, Purchases a/c 6,000

12 ,, Bank a/c c 1,000 10 ,, Carriage a/c 1,000

20 ,, Alok’s a/c 50 4,950 12 ,, Cash a/c c 1,000

15 ,, Steffy’s a/c 40 4,960

31 ,, Balance c/d 20 5,530 2,950

60 21,490 9,950 60 21,490 9,950

Sep 1 ,, Balance b/d 20 5,530 2,950

PLEASE
DON’T
ASK

questions?
THE END
TH AN K “Q ”
SO MUCH