Cash book

Petty Cash Book

Petty Cash Book – Definition Petty Cash Book is maintained to record small expenses such as postage, stationery, telegram. A separate column is allotted for each type of expenditure. The difference between the total of the debit items and that of the ‘total column’ on the credit represents the balance of the petty cash in …

Petty Cash Book Read More »

What is a cash book?

Cash Book Definition A Cashbook is a subsidiary book where both cash and bank transactions are maintained. It is both a journal and a ledger. Explanation It is a ledger in which both cash receipts and cash payments are recorded. The cash book is regularly reconciled with the bank statements as an internal auditing measure. …

What is a cash book? Read More »

Three column cash book

What is Three Column Cash Book? The Cash Book that has three columns for discount received and paid, cash transactions and bank transactions is called Three Column Cash Book. Explanation The three column cash book (also known as triple column cash book) has three money columns on both debit and credit side – one on …

Three column cash book Read More »

Cash Book – Q & A

Test your learning about ‘Cash Book’ chapter by answering 6 short questions given below. We suggest you try to answer each question yourself before clicking on the ‘see answer’ button. If you find difficulty in answering these questions, read ‘Cash Book‘ chapter thoroughly from explanation section of the website.

Scroll to Top