CHAPTER

9
Gub-Division of Journal-Cash Book
LEARNING OBJECTIVES
The study of this Chapter would enable students to understand:
Subsidiary Books or Sub-Division of Journal

Meaning of Cash Book

Need and Importance of Cash Book

Types of Cash Book

Preparation of DifferentTypes of Cash Book
O Mechanics of Posting from Cash Book

In Chapter 7 on Journal, we had discussed that transactions are first recorded in the Journal and
thereafter transferred (posted) into Ledger Accounts. Transactions are normaly voluminous,
thus it becomes difficult to record all transactions in one book of primary entry, i.e., Journal
Book. For example, in a business number of transactions relate to receipts and payments of
amount (cash or by cheque), sale of goods and their purchase. It is more convenient to maintain
a separate book for each such category of transactions-one to record cash transactions, one for
purchase of goods and one for sale of goods. The book of this type is called book of original
entry or book of primary entry-it is a special form of Journal, representing a sub-division of

ournal. Special Journals are also called subsidiary bookS. Hence, a subsidiary book is a specialised
Journal or book of original entry or book of primary entry recording specific tramsactions.
he system, by which transactions of a category are first recorded in the book, specially meant
10r that category of transactions, and on the basis of which ledger accounts are thereafter
repared, is known as the Practical System of Accounting. It should be noted that there is no
aeparture from the rules of double entry system.
hese books of original or primary entry are also called subsidiary books since ledger accounts
them the process of ledger posting cannot
prepared on basis of these books and without
COmpleted and, a Trial Balarnce cannot be drawn.

SUB-DIVISION OF JOURNAL
SUBSIDIARY BOOKS OR

Is divided into a number subsidiary books as follows:

of
Cash Book. To record cash and bank transactions.

Book. To record credit purchases

of goods dealt in or of the materials and stores
rchases
used in the
3.
factory.
dealt in by the
Sales Book. To record credit sales of goods enterprise.
4. Purchases
urchases Return Book. To record returns of goods previously purchased on credit.
 Book
Keeping-1sc XI
9.2 Double Entry

on credit.
earlier sold
5. Sales Return Book. To customers

r e1c o r d returns of the goods by be recorded in any of

6.
Journal (Proper which cannot
the
or General). To record
transactions

above five books. Book a r e also

Bills Payable
Desides the above Book and
subsidiary books, Bills Receivables
are not
in the syllabus,
is large.
However, they
O u m e of such
transactions
hence are not discussed.
may
be u s e d for the
ay be noted that in all the above cases the word "Journal"
word "Book"
Advantages of Subsidiary Books
The use of
subsidiary books has the following advantages:
D i v i s i o n of Work. Since in place of one lournal, many subsidiary books are maintained,

the accounting work may be divided among a number of staf.

(i) Specialisation and Efficiency. When the same work is performed by a particular person
over a period of time, he acquires complete knowledge of it and becomes proficient in
it. Thus, the accounting work is done more efficiently.
(11)
nanding
Saving of Time. Various accounting processes are undertaken simultaneously because
of the of number of books. This leads to the work being
use a
completed quickly.
iv) Availability of Information.Since a separate register or book is kept for each category
of transactions, the information
relating to each category of transactions is available at
one place.
(v) Facility in Checking. When the Trial Balance does not agree,
the location of the error or
facilitated by the existence of separate books. Even the errors of
errors is
frauds will be checked by the use of various
commission and
subsidiary books.
In this Chapter, we shall discuss Cash Book, while other
in the succeeding chapters.
subsidiary books shall be discussed
CASH BOOK
Meaning
Cash Book is a book of primary entry in which cash and bank transactions
a chronological order, i.e., as they are entered into. of a business are recorded in
T4 is necessary and useful for a

hand. For this for

buSiness to
COninuously
the cash or know
on
1a purpose and facilitating
The number of cash transactions in an the record of
cash
bank balance
transactions,
enterprise is generally Cash Book is
it is convenient to have separate book, i.e,., Cash Book. large and, therefore,
Cash Book is a
enables one to know the balance of cash in hand or at bank special Journal.
journal. This book
at
any of point time.
Features of Cash Book
Only cash and bank transactions recorded in the Cash Ro are

Cash and cheque receipts are recorded on the debit Book.

on the credit side. side and
are recorded cash and
3. It
records only aspect of transaction, 1.e., increase or cheque payments
payments
4. All cash
and bank transactie
the Function of both
are
recorded chronologically,decrease in cash.
i.e., in the
5. It performs Journal and the Ledger at order they take
the same
time. place
Culb-Division ofJournal-Cash Book 9.3

fadh Book-A Subsidiary Book and a Principal Book

Ca

Cash Book plays dual role as a book of original entry (i.e., Subsidiary Book) as well as a
e
The
transactions first recorded in the Cash Book and on the basis of such recora,
ledger. Cash
are

ledger accounts are prepared. Therefore, Cash Book is a subsidiary book.

of transactions in the Cash Book takes form of n other

Recording a ledger account.
words, Cash Book itself serves as Cash Account and Bank Account. Hence, there is no need to open

Cash Account and Bank Account in the Ledger. As a matter of fact, the balances are entered in
the Trial Balance directly. Cash Book, therefore, is part of the ledger also. Hence, it is also the
principal book. Cash Book is, thus, both a subsidiary book and a principal book (i.e., Ledger).

Need and Importance of Maintaining a Cash Book

1. Both cash and bank transactions can be recorded in the Cash Book.
2. It serves as a book of original entry. It serves the purpose of the ledger also so far as the
and Bank Accounts are concerned.
3. The balance of cash in hand and at bank on a particular day can be known from the
Cash Book.
4. In a Cash Book, cash transactions are recorded and, therefore, it is helpful to know the
inflow of cash and outflow of cash. On the basis of inflow and outflow of cash, a plan for
future development of the business can be drawn.
5. Itprevents duplication of work in recording cash transactions in the Journal and then posting
them into the Ledger.

Types of Cash Book

Cash Book may be classified into two types:
G) Single Column Cash Book or Simple Cash Book. It is maintained for recording cash

transactions only.
ii) Triple-column Cash Book or Three-column Cash Book (Cash Book with cash, bank and
discount columns). It is maintained for recording cash transactions and bank transactions

along with discount allowed and discount received.

It an enterprise has more than one bank account, it can maintain the accounts with all the
banks in the Cash Book by having separate columns for each bank account.
In addition to the Cash Book, the enterprise generally also maintains a Petty Cash Book. It is

discussed in the next Chapter.

Single Column Cash Book or Simple Cash Book

Sing
Single Column Cash Book or Simple Cash Book appears like an account, with one column for
amount on each side. The left hand side records receipts of cash whereas the right hand side
records the payments. Ruling of Single Column or Simple Cash Book is as follows:
 XI
9.4 Double Entry
Book Keeping-IsC

Dr. Cr.
CASH BOOK
SINGLE COLUMN OR SIMPLE V.No. LF.
Date
Particulars V.No. LF. Date
Particulars

t s i d e
nt
R m e
e i p t s|
sid |P a y

In the
column for:
i) Date. Date of
transaction is writen been received or
cash has
Particulars. The name of the account in respect of which
payment has been made is written.
(i) transaction is
called a Voucher.
Voucher No. (V. No.). The document in support of a
and (2) Payment voucher.
ere are two typesof cash vouchers: (a) Receipt Voucher,
this column.
Generally, a voucher has a serial number and it is written in
will be
L e a g e r Folio (LF.). The page number in the where the relevant account
ledger
found is written.
AmOunt. The amount received on the Debit side (i.e., Receipts side) and the amount paid

on the Credit side (i.e., Payments side) is writtern.

Balancing of Single Column Cash Book. Cash Book is balanced like any other account.
The receipts column will always be greater than the payments column at any point ot time.

The difference is written on the credit side as "By Balance c/d". The totals are then entered
in the two columns opposite one another and then on the debit side the balance is written as
To Balance b/d" to show the cash balance in hand in the beginning of next period.

Single Column or Simple Cash Book-Some Observations

1. When a Cash Book is maintained, Cash Account is not opened in the ledger.
2. Cash Book is balanced just like any other account.
3. It does not record cheque received or given.

4. When an entry is passed in the single column Cash Book, the corresponding entry is
passed in the ledger. For instance, it X Pays 5,000, the receipt (or debit) entry will be
passed in the Cash Book and X's Account will be credited in the ledger

Cash Book always shows a debit Dalarce or nu

Dauance, i.e, there is either
cash in hand
balance, because cash paid cannot exceed the cash in hand.
or nil

Let us take a few transactions (Without GST) and understand how they are recorded in the
or Simple Cash Book and how it is balanced.
Single Column

Examples:

a s starts a husiness on 1st April, 2021 and introduces 50.00o in cash

firm will be
ascapital.
Cash received by
the recorded in the
follows:
Receipts side (i.e., Debit
side) of the
Book a s
Cash
 o t DOOk

tes: Following conclusions can be 9.7

drawn from the
1 In Single Column Cash Book, above Cash Book:
only cash
2. transactions (Jan. 3, Sold goods toreceipts and cash payments are recordea.
Credit
3. Debit side iis
bigger equa to the Total Ram 5,000) are not recorded.
or
of Credit
4, It is like an
ordinary Cash Account. side since
paymen
ents cannot be more than available cash.

Illustration 2.

Prepare Single Column Cash Book

for the month
of Amitabh of Kolkata: of April, 2021, from
the following transactionis
2021

April 1 Cash in Hand

April 2 Cash Sales 25,000

April 3
Deposited Cash into Bank 2,20,000
April 3 Issued Cheque to
Creditor
a
49,900 after 2,00,000
April 4 Wages Paid in Cash deducting Cash Discount of 3,100
April 4 Cash Sales of 1,80,000.Out of which 1,00,000 was 22,500
April 9 Paid Cash 4,500 deposited in Bank on April 7
to Transport Corporation of India (TCI)
April 20 Paid Cash for
Window leaning Service
April 21 Purchased Goods on Credit 2,000
from U &Co.
April 28 Paid Cash to 15,000
Sharp, a creditor, after deducting discount 500
April 29 Paid Electricity Bill in Cash 9,500
9,000
April 30 Cash Collected from Nahesh
(Debtor) 45,000 after allowing discount of T2,500

Solution: In the Books of Amitabh, Kolkata

Dr. CASH BOOK (SINGLE COLUMN)
C.
Date Particulars LF. Date Particulars LF.
2021 2021
April To Balance b/d
1 25,000 April 3 By Bank A/c 2,00,000
April 2 To Sales Ac 2,20,000 April 4 By Wages A/c 22,500
April 4 To Sales A/c 1,80,000 April 7 By Bank A/c
1,00,000
April 30 To Mahesh 45,000 April 9 By Freight A/c (Transport 4,500
Corporation of India)
April 20 By Offce Expenses Ac 2,000
April 28 By Sharp 9,500
April 29 By Electricity Expenses A/c 9,000
April 30 By Balancecld 1,22,500

4,70,000 4,70,000

May 1 To Balance
bld
1,22,500
Sub-Division ofJournal--Cash Book 9.15

Illustration 6.

the Cash booK a i d

cord following transactions of Sumanto, Kolkata in a Three-column
balance the onbook 31st January, 2021:
Particulars
Date Date Particulars
2021 2021
1 Cash Balance 6,000
an. 1,000 Jan. 16 Bought goods
1 Bank Balance 3,700
Jan. 14,500 Jan. 19 Paid Shyam by cheque
1 Cheque received from sale of shares Discount received from im 300
an. 60,000
2 Withdrew from Bank 20 Drew from Bank 3,000
Jan. 10,000 Jan.
Jan.
3 Purchased goods from M/s Agrawal &Co. Jan. 22 Cash drawn from bank
13,000 and paid by cheque 12,500 for personal use
2,000
in full settlement 24 Cash received against Sales 1,700
Jan.
Jan. sReceived from Mohan a chequefor Jan. 27 Received from Sharma 18,000
9,800 against dues ofT10,00 in full Discount Allowed 500
settlement of his account Jan. 28 Deposited cash into Bank 15,000
Jan. 8 Mohan's cheque deposited into Bank Jan. 28 Issued cheque for cash purchases 2,000
Jan. 30 Paid rent bycheque 2,000

The month end balance is not to exceed R 2,000. Excess cash to be deposited in bank rounded
nearest hundred.
up to
Solution: In the Books of Sumanto, Kolkata
THREE-COLUMN CASH BOOK Cr.
Dr

Particulars LF. Discount Cash Bank Date Particulars L.F Discount| Cash Bank
Date
Allowed Received
R

2021 2021
1,000 14,500 Jan. 2 By Cash A/c 10,000
Jan. 1 To Balance b/d
Jan. 1 To Investment A/c 60,000 Jan. 3 By Purchases A/c 500 12,500
10,000 Jan. 8 By Bank A/c 9,800
Jan. 2 To Bank A/c **

Jan. 16 By Purchases Alc 6,000

Jan. 5 To Mohan 200 9,800 **

C 9,800 Jan. 19 By Shyam 300 3,700

Jan. To Cash A/c
3,000 Jan. 20 By Cash A/c 3,000
Jan. 20 To Bank A/c
**

Jan. 1,700 Jan. 22 By Drawings A/c ***

2,000
24 To Sales A/c Jan. 28 By Bank A/c 15,000
Jan. 27 To Sharma 500 18,000
Jan. 28
15,000 Jan. 28 By Purchases A/Vc 2,000
To Cash A/c
Jan. 31 To Cash A/c (Note) C ***
10,700 Jan. 30 By Rent A/c 2,000
Jan. 31 By Bank A/c (Note) 10,700
Jan. 31 By Balancecld 2,000 74,800
700 43,500 1,10,000 800 43,500 1,10,000
Feb. To Balance b/d 2,000 74,800
Note: Amount to be deposited into bank = 43,500 -7 9,800-{6,000- 7 15,000- 2,000 (Required balance)

=10,700.
Bank Overdraft
A irm may have an overdraft facility from a bank. It means the firm can overdraw from
its bank up to the limit allowed by the bank. Am0unt withdrawn in excess of its own money
In the bank is known as a bank overdraft. Bank overdraft is shown as a credit balance meaning
the bank. If a business has a credit bank
thereby that it is a liability of the business payable to
Dalance (i.e., overdraft) in the beginning of a period, it is shown in the bank column on the
 K e e p i n g - I S C
XI
Book
9.16 Double
Entry

period, a
at the
end of the
the overdraft),
bld'. At
payments or credit side
de of the Cash Book as 'By
Balance
side total
is short (i.e.,

o n the
receipts o r
ime of
balancing the bank column, if it is that the
if found
debit
bank
column
column
the bank n, tou cl
column is balanced by entering To Balance
in the entered
in the
bank

debit side of the

Cash Ro entering i of the next year,
it is
On the
Cash
Boo
payments or credit side of the Cash BooK
Deginning
as 'By
Balance cld'.
B a l a n c e Sheet o r

the assets side ofthe liabilities

Remember cash column will always have a
is shown
debit b a l a n c e ' w h i c h
on
is shown
on the assets o r

ave balance which

alance. But the bank column may
have either debit or credit
side of the Balance Sheet respectively.
Illustration 7. following
transactions:

ITepare Cash Book of Bharti, Lucknow Bank Column from the

with
2021 O
2,20,000
April 1 Cash in Hand 60,000
Cash at Bank (Overdraft)
80,000
April 3 Deposited in Bank 34,000
April Goods purchased and issued a cheque for the same
16,000
April 7 Cash Purchases
12,000
April 8 Paid Commission by cheque
2,500
April 9 Withdrew from bank for personal use
April 12 Received from Ved in full settlement of his account 6,000, half of
the amount was deposited into bank on the same day
April 16 Interest collected by Bank 14,000
April 20 Cash Sales 42,000
April 22 Salaries paid 40,000
April 22 Goods sold to Sona & Co., Kolkata 36,000
April 23 Received cheque from Sona &Co. after discount of7 800
35,200
April 27 Deposited the cheque received from Sona & Co. into Bank
April 28 Issued cheque to DSC Ltd. as advance
1,00,000
It was decided that overdraft in bank should be nil or limited to F 10,000 at the month end.
Solution: In the Books of Bharti, Lucknow
Dr. THREE-COLUMN CASH BOOK
Date Particulars LF Discount| Cash Bank Date Cr.
Particulars L.F. Discount| Cash
Allowed Bank
Received
2021 2021
Apri 1 To Balance b/d 2,20,000 April 1| By Balance bld
3 To ash A/c 80,000 April 3 By
April
To Ved 6,000 Bank A/c **
60,000
April 12 April 4 By Purchases 80,000
April 12 To Cash A/c 3,000 April 7 By A/c
14,000 Apil 8 By Purchases A/c 34,000
**

16 To interest A/c
April
April 200 To Sales A/c 42,000 Commission Alc
April 9 By Drawings 16,000
April 23
To Sona & Co. 800 35,200| April 12 By Bank A/c A/c 12,000
To Cash A/c 35,200 April 22| By 2,500
April 27 To Cash A/c 76,300 April 27| By Salaries A/c 3,000
April 28 By Bank
April 28
A/c 40,000
Advance to DSC
April 30 By Bank Ltd 35,200
April 30 By A/c **

B00 3.03,200 2.08,500 Balance c/d 1,00,000

76,300
2021
52,700
To Balance b/d 52,700 3,03,200 2,08,500
May
T r a n s a c t i o n
2nd
of 22n. April, 2021, goods sold to Sona & Co. Is a
Book. credit
Note:
recorded
in Cash
transaction. Hence, it
will not be
 of Journal 9.17
Book
S u b - D i v i s i

Ilustration 8.

Prepare Three-column Cash Book of Tarun, Kanpur from the following trarsacion
2021
Cashin Hand7 1,200,
pril 1
Overdraft at bank ? 15,000
Apr 3 Capital introduced ? 20,000 out of which
April 4
16,000 is by cheque.
Purchased goods from Shyam Traders, Lucknow for 7 3,000 and they allowed trade oiDunE
The amount was paid by
cheque.
April 4 Goods purchased for cash 7 4,000.
April 5 Sold goods to Mohan 7 5,000.
April 6 Received cheque from Rakesh 2,450.
Allowed him discount 7 50.
Anril 10 Cheque received from Rakesh deposited into bank.
April 11 Settled the account of Tej Printers 750 by paying cash 7 680.
April 12 Cash received from Mohan4,750 in full settlement of his account of 7 5,000.
April 16 Anamount ofR 1,000duefrom Gupta Brothers written offas bad debts in the previous year, now received.
April 17 Cash received from Murli on behalf of Manohar 7 200.
April 19 Received a cheque for 800 from Mukesh, which was endorsed to Nitin.
April 20 Sale of old furniture for 7 700, payment received in cash.
April 25 Withdrawn from bank7 3,000.
April 25 Drew from bank for household expenses 7 1,000 and for income tax 7 500.
April 28 Surendra who owed 400 became bankrupt and paid 60 paise in a rupee.
April 28 Received repayment ofa loan advanced to Ram7 3,000 and deposited out of it 7 2,500 into the bank.
April 30 Interest debited by bank 7 375.
April 30 Deposited with thebankthe balance amount after retaining 2,000 at office.

Solution: In the Books of Tarun, Kanpur

Dr. THREE COLUMN CASH BOOK

Date Particulars LF. Discount| Cash Bank Date Particulars LF. Discournt Cash Bank
Allowed Received

2021 2021
April 1 To Balance b/d 1,200 April 1 By Balanceb/d 15,000
April 3 To CapitalA/c 4,000 16,000 April 4 By Purchases Ale 2800
April 6 To Rakesh 50 2,450 April 4 By Purchases AWc 4,000
April 10 To Cash A/c C 2450 April 10 By Bank A/c C 2450
April 12 To Mohan 250 4,750 April 11 By Tej Printers 70 680
April 16 To Bad Debts April 25 By Cash A/c 3.000
Recovered ANc 1,000 April 25 By DrawingsA/e 1,500
April 17 To Manohar 200 1,000+ 500)
700 April 28 By Bank A/c 2,500
April 20 To Furniture Ac
April 25 C 3,000 April 30 By Interest A/e 375
To Bank A/c
April 28 To Surendra 240 April 30 By BankA/c(Note3)C 8,910
April 28 To Loan to Ram A/c 3,000 April 30 By Balancec'd 2,000 7,185
April 28 To Cash 2,500
A/c 8,910
April 30 To Cash A/c C
(Note 3)
20,540 29,860 70 20,540 29,860
300

May 2,000 7,185

1 To Balance b/d
Sub-Division ofJournal-Cash Book 9.25

,Prepare Simple Cash Book from the following transactions of Suresh, Delhi:

2021 2021 R
April 1 Suresh commenced busines
April 17 Paid for stationery 200
with cash
80,000 April 18 Paid for office furniture 3,000
April 3He bought goods 50,000 April 21 Received from Kailash Chand 6,800
April 5 Sold goods for Cash April 22 Paidfor advertising
40,000 1,008
April 6 Received cash from Manohar
3,600 April 25 Purchased postage stamps 80
9 Paid into Bank
April 30,000 April 28 Paid Rent 1,120
April 13 Paid cashto Harikrishan 2,150 April 30 Paid electricitycharges 150

3. Prepare Simple Cash Book of Sri Gopal Bhattacharya of Kolkata from the following transactions:

2021

April 1 Sri Bhattacharya commenced business introducing cash60,000 and 1,50,000 by taking
a loan from the Allahabad Bank.
April 4 Purchased following assets for business:
Computer 16,000; FurnitureR 18,500 and Machinery7 32,000, paid by cheque.
April 6 Purchased goods ofR40,000 from Bhushan, Kolkata, half of the value paid in cash
April 8 Paid wages for installation of Machinery. ***********s*s ss as ss*ssas*mn n********************************** 4,000
April 12 Computerrepaircharges.. *********************************************************************************************************
********************* 1,900

April 15 Paid wages *****************4*****9******a********* **** *******es*****************s 4 **s ******************************************************* 15,000

Purchased Postage Stamps..********************************************e******************************************************************************************** 150

Paid for stationery.. * * * *****************************************************************"**

2,700
April 19 Sold for cash halfthe goods purchased from Bhushan to Anil at a proDt of 25% and
allowed him Trade Discount of 5%.
April 22 Cash withdrawn for personal use.. s n********************************************************************* *********** 20,000
April 24 Paymentto carpenter for repairs to personal property *** ***as *e*************************************a**********************
350

April 26 Paid for medical expenses ofSmt. Bhattacharya. ************************** ******** ******** * * * * * * * * ****
1,800

April 30 Paid for shoprent. 2,000

4. Prepare Simple Cash Book from the following transactions of Simran, Delhi:

2021 2021
March 1 Simran commenced business with cash 65,000 March 17 Paid for miscellaneous expenses 450

6,850 March 19 Received cash from Trilok Chand 4,850

March 3 Bought goodsfor cash
March 4 Paid cash to Mohan 950 March 22 Purchasedgoods 2,500

March 6 Deposited in Bank 40,000 March 22 PaidSalary 4,000

March 6 Paid for offhce furniture in cash 4,650 March 25 Paid rent 900

55,000 March 28 Paid electricity bill 350

March 9 Sold goods for cash 400
March 12 Paid wages in cash 1,200 March 29 Paid for advertising

March 13 Paid for Stationery 400 March 31 Paid into bank 25,000
 9.26 Keeping-1SC XI
Double Entry Book
5.
From the accounts:

2021 following prepa "ge column Cash Book of Suresh, Kolkata

and post them into ledger

April 1
Cash 6,400
in
April Hand.
Received ******************************* *****.
**************************
* ****************** ***

1,00,000
Cash from ***********

April 4 Paid into Anupama.. **** ********* e**********

****************** **

80,000
Bank.
*****"************************************************ *** * * *

April 5
Received from Bhumika
************************. ** ****s *
*********************************************************************** 6,000
April 6
.
commission..
Paid Wages m*ssa******************************
as ** ****
* * * * * * * * * * ** 30,000
April Withdrawn from Bank for
***************************"*** ****

***** 30,000
expenses.
* * * * * *

April 8
Purchased goods from Ashok
*************** * * * * * " * * * * * * * * * * * * * * * * * * * * * *
*************** ******

********"**** 10,000
April 9
Cash sales.
on
credit . **************************ts***********************

* * *
10,000
****************"****** ***
**********************ss *************
April 11 Drew Cash
for domestic 10,000
purposes..
* * * * * * * * *

April 12
Purchased furniture.
*****************************************

4,000
**********************" ******** ** easa ************************

April 13 Paid to
April 14 Paid to
Ruma.. ************************** *****************"
*********** 1,200
Ganguly Brothers for office fan.. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
1,500
April 15 Paid own life insurance 800
April
premium from office cash. *es*************
********************

16| Purchased stationery. ************.

*****************************************************************"***********
1,500
April 18 Remitted to Raman. ********************************sssosssne* ** * ** ***ssaoosassnn*********** 900
April 19
Paid electricity charges. *********
**********
100
April 20 Received interest from Gupta
&Co. . .
***************** ******* 500
April 30 Deposited all cash into bank in excess of.. ************* 2,000

Triple-column (or Three-column) Cash Book

6. Enter the following transactions in the Triple-column Cash Book of M/s Gupta Store
2021
June 1 Cash in Hand T800, Bank overdraft 75,700
June 7 Received a cheque from Bharati, discountallowed 150..
***********************************************************
3,250
June 9 Deposited the above cheque into Bank
June 15 Cheque received from Panna Lal. . ********************************************************
June 20 Bharati's cheque returned dishonoured 1,200

June 28 Panna La>'s cheque was endorsed to Kamal

June 30 Income tax paid by cheque.. * **************************************************************************

150
7 Record the following transaction in lnple-column Lash B0OK and balance the book on 31st March. 2021 -

2021
March 1| Cash in Hand. . ************************.****************** *.
Cash at Bank.. #**********
se***** *************************************************************************************** **************************************** 12,750
4 Received from Asha cash R 1,200 and a cheque for R 3,200, allowed discount AQ 72,400
March 7| Paid salary to staff by cheque..
9 Withdrawn cash from bank for office use.. ************* *************************************.**************
******************* *** ******************************** 25,600
March
bank balance.
Interest paid by bank on 21,900
March 12
Purchased furniture in cash **************************************************************** ****** 1,200
. .* *se entoas* * * * * * * * *"* * * * * * * * * * * * * * * * * * * * * * * * * *
. .

March 16

March 21
Paid Mohan & Co. by cheque, discount received 100 + *********************************"************************** sa*******
***
16,500
withdrew ffice cash for hie
from office his personal use.s
Proprietor 4 * 10,900
March 24 **************************************
goods to Manoj forcash. **4** *********************************"***************************************
4an**** nes*
Sold 11,600
March 29 office cash into bank..

March 31
Deposited
+s******************************************* ************************* sssse 14,800
21,200
 Sub-Division of Journal-Cash Book 9.27

8. Prepare Triple-column Cash Book of Bimal, Lucknow from the following

transactions
2020
June 1 Cash Balance 2020
June 20 Received a cheque from A. Mukherjee
5,000
June 1 Bank Balance 17,500 and sent it to bank 6,000
June 5 Cash received from sale of shares 5,000 June 21 Drawn from Bank 5,000
6 Cheque received 4,000
June as advance against June 29 Paid office salaries in cash
sale, paid into bank 50,000 June 30 Sold goods in cash and banked the same 8,000
June 7 Paid S. Bose by cheque 12,500 June 30 Paid rent by cheque 1,000
Discount received 200 June 30 Paid into Bank 7,500
June 9 Paid wages in cash
3,000
9. Prepare Three-column Cash Book from the following particulars:
2021
April 1 Cash in hand 7 4,000 and in
bank 25,000
April 2 Discounted a bill for 12,500 at 1% with bank
April 5 Bought goods by chequeR 20,000
April 8 Bought goods for cash 500
April 10 Paid 15,000 by cheque against a bill drawn upon us
April 12 Paid trade expenses 250
April 17 Paid into bank 2,500
April 18 Mohan, who owed R 500 became insolvent, and paid 50 paise in a rupee
April 20 Received 250 from Govind and allowed him discount5
April 21 Paid 625 to Rohan and he allowed discount of 10
April 22 Withdrew from bank 500
April 24 Received 5,000 from Ram against a Bill of Exchange and deposited the same into bank
April 25 Withdrew from bank for personal expenses 250
April 26| Sold goods for cash 250
April 27 Received cheque for goods sold 22,500 and deposited the same into the bank
April 28 Received repayment ofa loan 7,500 and deposited out of t 6,250 in the bank

10. Record the following transactions in Cash Book of Satyabrat Sen, Kolkata and post themintheledgeraccounts
2021
April 1 Cash in Hand.***** ssersesanr*********************************************** *********************************************** 50,000
April 2 Openeda Bank Account with cash... u s***********************************************************************************"******************** 30,000
Received from Achintya Biswas, Allowed him discountR 250.. **************************************************" ****
4,000
3 Paid to Jayanta Das (by cheque).. ******************************* 500
April ****************************************"*******"**************************

Purchases made in cash from Bijoy Das ****************************************************** ********************************************

4,000
Paid Rent by cheque for March, 2021. ******************************************************* *********************************** 3,000
Withdrew from Bank for office use.. nn******************************************* 3,000
4 Cash sales... *s*rens******************************************************************************************* 5,000
April 10,000
Received cheque from Ajoy Banerjee, allowed him discount7 350.. ******

200
Paid wages.. *******seRnesa******************************************************************************************************************.

Purchased Furniture and paid by cheque..********1******************************"**********"************************************************ 4,000

Cash purchases. * s s n e e e n e d e v e s s * * s * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
*************** 3,000
5 Sent to bank the cheque received from Ajoy Banerjee
April
Withdrawn from bank for personal use.. mreernevnernn*masseer*s************************** ****************s 3,000
500
Paid electricity bills.. ************
*******************************R eenenos ****************************************

April 6 Purchases made in cash from Sushil Dasgupta.***ssnee*ssstsseeee*********************************** o ennnas*es 7,000

Cash sales to Saral Chatterje..e4444 *****************************************************************s*** essus*snassseet 12,000
Sold goods to Milan Dutta. ***** *****assnsesee**********************4+***aessnma 5,000
Purchased from Shibshankar Dutta. *****a****** 2,000
bank. 3,000
April 7 Received a cheque from Milan Dutta and sent it to ***

250
Paid Railway Freight.. *************
****************

Deposited in Bank Account. ***** ***********************a ******************"

300