1.
In three column cash book receipts are entered on
and payment on
.
2.
The objective of maintaining a cash book is to record all
and
.
3.
In double column cash book
discount is not recorded.
4.
In cash book discount allowed is recorded on
and discount received on
.
5.
If any entry is made on the debit side and the same entry is recorded on the credit side of the cash book, it is called
.
6.
If a cheque is received from customer and is paid into the bank on the same day, it will appear on the
side of cash book in
column.
7.
If a cheque received from customer is not despoisted into the Bank on the same day then it will appear in the
column.
8.
Bank charges are recorded on the
side of cash book in
column.
9.
In order to distinguish the contra entries with other entries the letter
is put in
column.
10.
Contra entries are not
.
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