TYPES OF �CASH BOOK

TYPES OF �CASH BOOK

1. TYPES OF TYPES OF
CASH BOOKCASH BOOK

2. INTRODUCTIONINTRODUCTION
A large business enterprise has a number of business transactions.
And all the transactions which deals with money or moneys worth
are recorded first into a journal ( book of original entry ). In order to
make the clerical work more easier a sub-division of Journals are
made. Sub-division of journal into various books for recording the
transaction of similar nature are called as subsidiary books.
The cash book is the most important subsidiary book of any business
concern. It records the daily transactions relating to receipts and
payment of cash. A cash book has two sides, a receipt side or debit
side and a payment side or credit side.

3. TYPES OF CASH BOOK
A cash book is further divided into different types. They are as follows:
Single column cash book or simple cash book
Double column cash book or cash book with cash and bank column
 Cash book with cash and discount column
Cash book with bank and discount column
Petty cash book

4. SINGLE COLUMN CASH BOOK
It contains only one column for amount on each side.
Cash receipts are entered on the debit side and all cash payments are
recorded on the credit side.
FORMATE :
Date
Receipts Payments
ParticularsR.NL.FAmt ParticularsDate V.NL.FAmt

5. DOUBLE COLUMN CASH BOOK OR CASH BOOK WITH
CASH AND BANK COLUMN
This cash book have two columns of amount on each side.
All payments into the bank are recorded in the bank column on the debit
side and all payments through or withdrawal from the bank are recorded in
the bank column on the credit side.
FORMATE
Date
Receipts Payments
ParticularsR.NL.F Bank ParticularsDate V.NL.FCashBankCash

6. CASH BOOK WITH CASH AND DISCOUNT COLUMN
oTransactions are entered in this book as it is recorded in the single column
cash book.
oIf discount is allowed o receipt of cash or cheque, it is entered in the
discount column on the debit side. On making payment to credit in cash or
cheque any discount allowed by him is entered on the credit side.
FORMATE :
Date
Receipts Payments
ParticularsL.F Cash ParticularsDate L.FDiscountCashDiscount

7. CASH BOOK WITH BANK AND DISCOUNT COLUMN
This book record all receipts and payments made through bank.
All receipts are shown in the Bank Column on the debit side and all
payments are shown in the Bank Column on the credit side.
FORMATE :
Date
Receipts Payments
ParticularsL.F Bank ParticularsDate L.FDiscountBankDiscount

8. PETTY CASH BOOK
Small or petty payments of business are not entered in the main cash book.
 The petty cash book have a receipt and a payment side. But there may be a
number of columns for payment on the credit side (analytical columns),
besides the first total amount column.
FORMATE
Amt
Received
Date RemarkParticulars
Voucher
No
Postage
Telegrams
Carriage
Printing
Stationary
Miscellaneous
Rs
Total
Payments
Rs Rs Rs Rs RsPs Ps Ps Ps Ps Ps

9. CONCLUSION
Accounting is the art and science of recording, classifying,
summarizing, interpreting and communicating the business
transactions. In order to make the process of accounting we use cash
book. It simplifies the process of recording and thereby saves labor
and time.
It also helps to prevents errors and frauds and helps to record more
details of the transaction. It also helps in the readily availability of
informatics

10. BIBLIOGRAPHY
oDr. Nair Chandrasekharan K.G, Dr. Jayan & Dr. Jacob Thomas,
Systematic Approach To Fundamentals Of Accounting, Chand
Books, Thiruvananthapuram.
oJain S.P & K.L Narang, Business Accounting, Kalyani Publishers,
New Delhi
owww.w3school.com/accountimg_cashbooks.html
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