Page 173 - Office Practice and Accounting -9

Double Column Cash Book

Dr (With Bank and discount column) Cr

Date Particulars LF Dis. Bank Date Particulars LF Dis. Bank
P.-1 To Bal. B/d 6,000 P.-10 By Rent A/c 3,000
P.-15 To Cash / A/c 19,000 P.-22 By Ram A/c 100 3,900
P. -19 To Dinesh A/c 5,000 P.-30 By Balance c/d 31,700
P.-25 To Hari A/c 400 8,600
400 38,600 100 38,600
Mgh.-1 To Bal. b/d 31,700

Triple Column Cash Book
Triple column cash book is the book having three columns on both debit and credit
side. It includes cash, bank and discount columns to record the respective transactions
in respective columns. All cash receipts, cheques and bank deposits are recorded
in debit side and all cash payments, withdrawals and cheques issued are recorded
in credit side of the book. Similarly, discounts allowed are debited and discounts
received are credited to discount column. The specimen of triple column cash book is
presented below:
Dr Triple Column Cash Book Cr

Date Particulars LF Dis. Cash Bank Date Particulars LF Dis. Cash Bank

15. You are given the following transactions for the month of Asoj:
Asoj 1 : Cash Balance Rs. 80,000; Bank Balance (Cr.) Rs. 10,000
Asoj 2 : Goods of Rs. 9,000 purchased from Ramesh
Asoj 5 : Furniture of Rs. 10,000 sold to Himal
Asoj 6 : Cash Rs. 35,000 deposited into bank
Asoj 7 : Rent Rs. 2,000 paid through cheque
Asoj 9 : Rs. 9,900 received from Himal in full settlement of the account
Asoj 13 : A cheque of 8,500 issued to Ramesh to settle the account
Asoj 15 : Cash Rs. 11,000 drawn for office use
Asoj 18 : Commission paid Rs. 1,000 through cheque
Asoj 19 : A cheque of 4,000 received from Santosh deposited into bank
Required: Triple column cash book

Office Practice and Accounting 9 169