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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