Kinds of CASH BOOK

Single Column CASH BOOK

Double Column Cash Book

(a). With Discount and Cash Columns
(b). With Cash and Bank Columns

f CASH BOOK
Tripule Column CASH BOOK
with Discount, Cash and Bank Columns

Petty CASH BOOK

Enter the follwing transactions in a "Single Column CASH BOOK" of Mr.Kumaran.

Jan
jan
Jan
Jan
Jan
Jan
Jan
Jan
Jan
Jan

1 2014
3 2014
4 2014
5 2014
12 2014
14 2014
15 2014
20 2014
24 2014
28 2014

Started business with cash

Purchase goods for cash
Sold goods
Cash received form 'Siva'
Paid Balan
Bought furnitured
Purchased goods from 'Kala' on Credit
Paid Electric Charges
Paid Salaries
Received Commission

1,000.00

500.00
1,700.00

200.00

150.00

200.00
2,000.00

225.00

250.00

75.00

Kumaran.
Capital A/c
Purchase A/c
Sales A/c
Siva A/c
Balam A/c
Furniture A/c
Credit Purchase/Sales are not entered in CASH BOOK
Electric Charges A/c
Salaries A/c
Commission A/c

Cash Book of MR. Kuma

Dr.
Date
Jan 1 2014
Jan 4 2014
Jan 5 2014
Jan 28 2014

Particulars
To Capital A/c
To Sales A/c
To Siva A/c
To Commission A/c

Total Amount Dr. of Jan 2014

Reciept NL.F Amount(Rs)

1,000.00

1,700.00

200.00

75.00

2,975.00

Cash Book of MR. Kuma

Dr.
Date
Feb 1 2014

Particulars
To Capital A/c

Total Amount Dr. of Feb 2014

Reciept NL.F Amount(Rs)

1,650.00

1,650.00

k of MR. Kumaran
Date
Particular
Jan 3 2014 By Purchases A/c
Jan 12 201 By Balan A/c
Jan 14 201 By Furniture A/c
Jan 20 201 By Electrical Charges A/c
Jan 24 201 By Salaries A/c

Cr.
Vocher No. L.F Amount(Rs)

500.00

150.00

200.00

225.00

250.00

Jan 31 201 By Balance c/d

1,650.00

Total Amount Cr. of Jan 2014

2,975.00

k of MR. Kumaran
Date

Particular

Total Amount Cr. of Feb 2014

Cr.
Vocher No. L.F Amount(Rs)

Double Column CASH

(Cash With Discount and Cash C

Debit
Date

Particulars

Receipt No. L.F.

Jan 1 2014 To Balance b/d

Jan 11 2014 To Sales A/c
Jan 12 2014 To Suresh A/c

Total Discount Allowed in Jan

Total Amount Dr. in Jan

Discount
Amount (Rs)
Allowed (Rs)

20.00

20.00

4,000.00
6,000.00
1,980.00

11,980.00

Double Column CASH

(Cash With Discount and Cash C

Debit
Date
Feb 1 2014

Particulars

Receipt No. L.F.

To Balance b/d

Total Discount Allowed in Jan

Total Amount Dr. in Jan

Discount
Amount (Rs)
Allowed (Rs)

5,000.00

5,000.00

Column CASH BOOK

h Discount and Cash Column)

Credit
Date
Jan
Jan
Jan
Jan
Jan

6 2014
10 2014
19 2014
27 2014
28 2014

Particulars
By
By
By
By
By

Voucher No. L.F.

Purchase A/c
Wages A/c
Meena A/c
Radha A/c
Purchase A/c

Discount
Received(Rs)

30.00

Jan 31 2014 By Balance c/d

Total Discount Received in jan
Total Amount Cr. In Jan

Amount(Rs)

2,000.00
40.00
2,470.00
400.00
2,070.00

5,000.00

30.00
11,980.00

Column CASH BOOK

h Discount and Cash Column)

Credit
Date

Particulars

Voucher No. L.F.

Total Discount Received in jan

Total Amount Cr. In Jan

Discount
Received(Rs)

Amount(Rs)

ount(Rs)

ount(Rs)

Prepare a "Double Column CASH BOOK" from the following transaction of 'Mr. Gopalan:
Date
Description
Amount
Discount
Jan 1 2014
Cash in Hand
4,000.00
Jan 6 2014
Cash Purchases
2,000.00
Jan 10 2014
Wages Paid

40.00
Jan 11 2014
Cash Sales
6,000.00
Jan 12 2014
Description
1,980.00 20.00
Jan 19 2014
Jan 27 2014
Jan 28 2014

Cash paid to Meena and discount

received
Cash paid to Radha
Purchased Goods for cash

2,470.00

400.00
2,070.00

30.00

'Mr. Gopalan:

Double Column CASH

(Cash With Discount and Cash C

Debit
Date
1-Aug To
2-Aug To
3-Aug To
5-Aug To
9-Aug To
10-Aug To
20-Aug To
21-Aug To

Particulars
Balance b/d
Sales A/c
Rambabu A/c
Jayammans A/c
Bank A/c
Sales A/c
Sales A/c
Cash A/c

Receipt No. L.F.

Total Allowed in CASH in Jan

Total Amount in Bank in Jan

Cash (Rs)
Bank (Rs)
4,250.00
13,750.00
1,750.00

4,500.00

6,000.00
2,500.00
3,750.00
6,750.00

10,000.00

19,000.00

34,250.00

Double Column CASH

(Cash With Discount and Cash C

Debit
Date
Particulars
31-Aug To Balance b/d

Total Allowed in CASH in Jan

Total Amount in Bank in Jan

Receipt No. L.F.

Cash (Rs)
Bank (Rs)
2,000.00
16,500.00

2,000.00

16,500.00

lumn CASH BOOK

scount and Cash Column)

Date
2-Aug By
3-Aug By
8-Aug By
8-Aug By
9-Aug By
14-Aug By
21-Aug By
23-Aug By
25-Aug By

Particulars
Petty Cash A/c
Arun's A/c
Purchases A/c
Rent A/c
Cash A/c
Stationary A/c
Bank A/c
Drawing A/c
Salary A/c

Voucher No. L.F.

Cash (Rs)
2,500.00

3,750.00

2,500.00
2,500.00

9,000.00

2,000.00

16,500.00

2,500.00

C
C

31-Aug By Balance c/d

1,000.00
10,000.00
1,000.00

Total Discount Received in jan

Total Amount Cr. In Jan

Credit
Bank (Rs)

19,000.00

34,250.00

lumn CASH BOOK

scount and Cash Column)

Date

Particulars

Voucher No. L.F.

Total Discount Received in jan

Total Amount Cr. In Jan

Credit
Bank (Rs)

Cash (Rs)

Enter the following transactions in the double column cash book of Mr. Rajesh and
balance it.
1-Aug Opening Balance: Cash in Hand
Cash at Bank
2-Aug Paid to petty Cashier
2-Aug Cash sales
3-Aug Paid to Arun by Cheque

4,250.00
13,750.00
2,500.00
1,750.00
3,750.00

Received a cheque for Mr. Rambabu

3-Aug and paid into bank

4,500.00

Received a cheque from Mr.

5-Aug Jayaraman an paid into bank
8-Aug Cash purchases
8-Aug Paid rent by cheque

6,000.00
2,500.00
2,500.00

Cash withdrawn form bank for office

9-Aug use
10-Aug Cash sales
14-Aug Stationery purchases
20-Aug Cash sales
21-Aug Paid into bank
23-Aug Withdrew cash for personal use
25-Aug Salaries paid by cheque

2,500.00
3,750.00
1,000.00
6,750.00
10,000.00
1,000.00
9,000.00

S.No.

Transaction

Debit/Credit side of The column in

which the amount
CASH BOOK
to be entered

Cach / Money Order /

Post Order - Received Dr.
1
2 Cash Paid
3 Discount allowed
4 Discount Received
Cash Deposited in
5 the Bank

Cr.
Dr.
Cr.
Dr.
Cr.
Cash withdrawn for Dr.
6
office use from bank Cr.
7 Cheque Received
Dr.
Cheque Deposited
Dr.
8 into Bank
Cr.
Cheque Received and
deposited into bank
for collection
immediately
9
Dr.
10 Cheque issued
Cr.
Customer directly
11 paid into bank

Cash
Cash
Disc. Allowed
Disc. Recevied
Bank
Cash
Cash
Bank
Cash
Bank
Cash

Bank
Bank

Dr.

Bank

Cheque depoited and

12 dishonoured
Cr.

Bank

Cheque issued and

13 dishonoured
14 Bank Charges

Dr.
Cr.

Bank
Bank

Interest allowed by
15 Bank

Dr.

Bank

16 Interest on overdraft Cr.

Bank

Payments directly
made by the bank as
per standing
17 instructions
Cr.

Bank

Amounts directly
received by bank as
per standing
18 instructions

Bank

Cr.

Trible Column

(Cash With Discount, C

Debit
Date
1-Aug To
2-Aug To
8-Aug To
12-Aug To
20-Aug To

Particulars

Receipt No.

Capital A/c
Cash A/c
Mano's A/c
Bank A/c
Nathan's A/c

Total Allowed in CASH in Jan

Total Amount in Bank in Jan

L.F.

Discount
Allowed
(Rs)

Cash (Rs)
200,000.00

10.00

50.00

490.00
10,000.00

210,490.00

Trible Column CASH BOOK

(Cash With Discount, Cash, and Bank Column)

Bank (Rs)

###

4,950.00

Date
2-Aug By
4-Aug By
5-Aug By
10-Aug By
12-Aug By
15-Aug By

Particulars

Voucher No.

Bank A/c
Purchases A/c
Purchases A/c
Carriage A/c
Cash A/c
Sundari's A/c

31-Aug By Balance c/d

54,950.00

Total Discount Received in jan

Total Amount Cr. In Jan

L.F.

Discount
Received
(Rs)

40.00

Credit
Cash (Rs)

Bank (Rs)

50,000.00
5,000.00

1,000.00

4,960.00

6,000.00

10,000.00

149,530.00

38,950.00

210,490.00
54,950.00

Complile three column CASH BOOK of Mr.Sundar from the following transactions:
Date
Description
Amount
Discount
1-Aug Sundar started business with cash
200,000.00
2-Aug Deposited into Bank
50,000.00
4-Aug Cash Purchases

5,000.00
5-Aug Purchases by cheque

6,000.00
6-Aug Goods sold to Nathan on credit

5,000.00
Received cheque for Mano and
8-Aug Discount allowed
10-Aug Paid cariage
12-Aug Withdrew form bank for office use

490.00
1,000.00
10,000.00

10

Paid to sundari and discount allowed by

15-Aug her

4,960.00

40

Received a cheque for ___ form nathan

in full settlement of his account, which
20-Aug is depostied into bank