cash book format cash book format

Single Column Cash Book:

In this Cash Book entry and posting are made for purely cash transactions. It has only one amount column in each of the debit and credit sides.

See the design of Single Column Cash Book. It is just like any other ledger account in the T-form.

ADVERTISEMENTS:

In both the debit and credit sides, it has five columns:

(i) Date,

(ii) Particulars,

(iii) Voucher No.,

ADVERTISEMENTS:

(iv) Ledger Folio, and

(v) Amount.

In any other ledger account, there is no Voucher No. column, instead there is Journal Folio column. This is so in the Cash Book because it is also a Journal. Reference must be given here about the evidence of occurrence of the transactions. Amount column gives debit or credit amount as per the nature of the transaction.

Double Column Cash Book:

In this Cash Book entry and posting are made for cash and bank transactions. The design of this Cash Book is like the single column Cash Book except that it has two amount columns on both the debit and credit sides.

Triple Column Cash Book:

In this Cash Book three amount columns are maintained on both the debit and credit sides—the first column is for discount, the second for cash and the third for bank.