Page 259 - Account 10

4. Specimen of Bank Cash Book
The details to be filled in different columns of a bank cash book are mentioned below:

i. In the ‘column l or date column’, the date of the transactions is mentioned.
ii. In the ‘column 2 or code no. column’, the bill number/post number/reference
number or the serial number of the transactions is mentioned.
iii. In the ‘column 3 or particulars column’, the short narration of the entry is mentioned.
iv. In the ‘column 4 and 5 or Dr. Rs. & Cr. Rs. of Cash A/c’, cash received from other
is posted in column 4 or debit side and cash paid to other is posted in column 5 or
credit side.
v. In the column 6, 7, 8, and, 9 or Dr. Rs., Cr. Rs., cheque no. & Balance of Bank A/c’,
amount received from other and received revolving fund is mentioned in column 6
and amount paid to other through the cheque is posted in column 7. In column 8,
cheque no. is mentioned and in column 9, the balance amount (Dr. Rs. - Cr. Rs) is
mentioned.
vi. In the ‘column 10 and 11 or B.H. No.& amount Rs. of Budget Expenditure Account’,
the budget head number is written in column 10 and the amount of the expenditure
is mentioned in column 11 respectively.
vii. In the ‘column 12 and 13 or given Rs. & cleared Rs. of Advance Expenditure A/c’,
the amount of advance given in the column 12 or given column and the amount of
clearance in the column 13 cleared column are mentioned.
viii. In the ‘column 14,15 and 16 or A/c No., Dr. Rs. & Cr. Rs. of Miscellaneous A/c’, the
A/c number or code number, if any, is posted in the column 14, debit and credit
amounts are posted in the column 15 and column 16 respectively,
ix. The last column, ‘column 17 or remark column’ contains the signature or other
details of a transaction like advance related with the last year etc., if any.
The specimen of Bank Cash Book is given in the next page.
5. Considerations for Preparing a Bank Cash Book

A bank cash book is the general ledger of each operating level office. Thus, all the
postings are made according to the journal voucher of the transactions. There are many
things to be kept into account while preparing it.
The common and important considerations of preparing bank cash book are as given below:
i. Since a bank cash book is based on the journal vouchers, journal voucher for each
and every transaction should be properly maintained.
ii. All types of transactions are entered in the bank cash book including cash receipt
and payment in ’cash A/c’, receipt and payment through the bank in ‘bank A/c’, the
actual expenditure in ‘budget expenditure A/c’, advance transactions in ‘advance
expenditure A/c’ and the rest of others in ‘miscellaneous A/c’.
iii. While posting transactions to a bank cash book from the journal vouchers, amount
debited in the journal voucher should be debited in the concerned A/c and credited
in the journal voucher should be credited in the concerned A/c.
iv. Since there’s a single column for amount in the budget expenditure A/c, the amount
debited is mentioned openly and that credited is mentioned in a bracket. Similarly, in the
advance expenditure A/c the column ‘given’ denotes debit and ‘cleared’ denotes credit.
v. Transactions of revenue except budget release, are not recorded in the bank cash book.

258 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 259