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Cash Book

Types of Cash Book

Single
Double
Triple
Petty Cash book

Single CB

SCB has one amount column on each


side.
All cash receipts are recorded on the
debit side
All cash payments are made on the
credit side

Single CB

Enter the following transaction in Single Column


Date

Particulars

Amount

1 Jan 2010

Cash in hand

1700

Paid to Raj

300

Purchased goods from Goyal for 400


cash

15

Received from Kalsa

980

22

Paid to Ansel

250

28

Paid wages

500

Paid rent

600

Double column CB

A cash book which have a cash


column and a discount column
All cash receipts and discount
allowed are recorded on the debit
side
All cash payments and discount
received are recorded on the debit
side

Double Column CB

Prepare a two column CB


Date

Particulars

Amount

1 Jan 2010

Cash in hand

4000

Cash purchases

2000

Cash sales

6000

Cash received from Surest and


allowed him discount

1980
20

15

Cash paid to Munna and


discount received

2470
30

28

Paid wages

40

30

Cash paid to Radha

400

30

Goods purchased for cash

2070

Triple Column CB

Three column cash book


All cash receipts, deposits into bank
and discount allowed are recorded on
debit side
All cash payments, with drawls from
bank and discount received are
recorded on the credit side

Triple Column Cash Book

Contra Entry

Cash Deposited in the Bank


Cash withdrew from Bank

1.

Bank A/c Dr
To Cash A/c

2.

Cash A/c Dr
To Bank A/c

Three column Cash book


Date

Particulars

Amount

1 Jan 2010

Cash in hand

4000

Paid into bank

2000

Withdrew for private expenses

1000

Withdrew from bank

3000

15

With drew from bank for private


use

1500

28

Place on Fixed deposit at bank

500

1.
2.
3.
4.

What is a cash book ?


What is a petty cash book ?
What is a contra entry ?
Can there be a credit balance in
cash book ? State the reason ?