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ANDHRA PRADESH
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice
(CCP)
Institute : GPW / Guntur
Year/Semester : I Year
Subject : ACCOUNTANCY-I
Subject Code : CCP102
Topic : CASH BOOK
Duration : 50 Mts
Sub Topic : Three Column Cash Book
Exercise - I
Teaching Aids : PPT, ANIMATIONS
CCP102.63 1
Objectives :
CCP102.63 2
Exercise 1: Prepare a triple column cash book from the
following particulars
2006 Nov 01 Cash in hand Rs.6,550
Bank Balance Rs.10,425
’’ 02 Cash received from Ramu Rs.4,940
Discount allowed Rs.60
’’ 03 Salaries &Wages paid Rs.8,000
’’ 04 Cash sales 10,000
’’ 05 Commission paid by a cheque Rs.2,500
’’ 06 Paid to Saleem by cheque Rs.9,450
Discount received Rs.40
’’ 10 Cash deposited in Bank Rs.7,500
’’ 12 Furniture purchased by cheque Rs.10,000
’’ 15 Credit purchases Rs.12,650
CCP102.63 3
2006 Nov19 Transport expenses paid Rs.75
’’ 20 Received cheque from Anjali .Rs.9,000
This was deposited in Bank on 21st Nov.
’’ 22 Received cheque from Damodar Rs.4,800,
discount allowed Rs.200
This cheque was deposited in bank on 25th Nov
’’ 24 Cash sales Rs.16,000
’’ 26 Received cheque from Aravind Rs.5,880
Discount allowed Rs.120
This cheque was deposited in bank on 28th Nov.
’’ 30 Paid to the Bank Rs.6,000
’’ 30 Interest on investments Rs.4,350
’’ 30 Transport Charges Rs.75
CCP102.63 4
2006 Nov 01 Cash in hand Rs.6,550
Bank Balance Rs.10,425
Record the opening balances in cash & bank
column on debit side
2006 To
Nov Opening 6550 10425
1 Balance
CCP102.63 5
2006 Nov 02 Cash receive from Ramu
Rs.4,940
Discount allowed Rs.60
Cash comes in and discount allowed
Record in cash column on debit side and discount in
discount allowed column
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 6
2006 Nov 03 Salaries & Wages paid
Rs.8,000
Cash goes out
Record in cash column on credit side
CCP102.63 7
2006 Nov 04 Cash Sales 10,000
Cash comes in
Record in cash column on Debit side
4 To Sales 10000
ac
CCP102.63 8
2006 Nov 05 Commission paid by a
cheque Rs.2,500
Cheque Payment
Record in bank column on credit side
CCP102.63 9
2006 Nov 06 Paid to Saleem by cheque
Rs.9,450 Discount received Rs.40
Cheque Payment and discount received
Record in bank column on credit side and
discount in discount received column
Triple Column Cash Book Cr.
Dr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 10
2006 Nov 10 Cash deposited in Bank
Rs.7,500
Cash goes out and Bank receipt, it is a Contra Entry
Record in cash column on credit side & in bank column on
debit side
Write the alphabet ‘C’ in Ledger Folio column on two sides
12 By Furniture 10000
a/c
19 By Transport 75
a/c
CCP102.63 13
2006 Nov 20 Received cheque from
Anjali Rs.9,000. This was
deposited in Bank on
21st Nov
Cheque received should be treated as cash, as the
cheque received is not deposited on the same day
Record in cash column on debit side
Cheque deposited in the bank is explained in the next
slide
CCP102.63 14
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
19 By Transport 75
a/c
CCP102.63 15
2006 Nov 20 Received cheque from
Anjali Rs.9,000. This was
deposited in Bank on
21st Nov
Cash goes out and Bank receipt, it is a Contra Entry
Record in cash column on credit side & in bank
column on debit side
Write the alphabet ‘C’ in Ledger Folio column on two
sides
CCP102.63 16
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 17
2006 Nov 22 Received cheque from
Damodar Rs.4,800
Discount allowed Rs.200.
This cheque was
deposited in bank on 25th
Cheque received should be treated as cash, as the
cheque received is not deposited on the same day
Record in cash column on debit side and discount
allowed column
Cheque deposited in the bank is explained in the 22nd
slide
CCP102.63 18
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 19
2006 Nov 24 Cash sales Rs.16,000
Cash comes in
Record in cash column on Debit side
CCP102.63 20
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 21
2006 Nov 22 Received cheque from
Damodar Rs.4,800. This
cheque was deposited in
bank on 25th
Cash goes out and Bank receipt, it is a Contra Entry
Record in cash column on credit side & in bank
column on debit side
Write the alphabet ‘C’ in Ledger Folio column on two
sides
CCP102.63 22
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 23
2006 Nov 26 Received cheque from
Aravind Rs.5,880
Discount allowed Rs.120.
This cheque was
deposited in bank on 28th
Cheque received should be treated as cash, as the
cheque received is not deposited on the same day
Record in cash column on debit side and discount in
discount allowed column
Cheque deposited in the bank is explained in the 26th
slide
CCP102.63 24
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
2006 To Opening 6550 10425 2006 By Salaries & 8000
Nov Balance Nov Wages a/c
1 3
2 To Ramu 60 4940 5 By Commission 2500
a/c a/c
4 To Sales ac 10000 6 By Saleem a/c 40
10 To Cash a/c C 7500 10 By Bank a/c C 7500
20 To Anjali 9000 12 By Furniture a/c 10000
a/c
21 To Cash a/c C 9000 19 By Transport 75
a/c
22 To 200 21 By Bank a/c C 9000
Damodar
a/c
24 To Sales 16000 25 By Bank a/c C 4800
a/c
25 To Cash a/c C 4800
26 To Aravind 120 5880
a/c
CCP102.63 25
2006 Nov 26 Received cheque from
Aravind Rs.5,880
Discount allowed Rs.120.
This cheque was
deposited in bank on 28th
CCP102.63 26
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 27
2006 Nov 30 Paid into the Bank
Rs.6,000
CCP102.63 28
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 30
Triple Column Cash Book
Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 32
Dr.
Triple Column Cash Book Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F A Rs. Rs.
CCP102.63 34
Summary :
CCP102.63 35
Quiz :
CCP102.63 36
Quiz :
CCP102.63 37
Frequently Asked Questions :
1. Prepare a triple column Cash Book of Mr. X
2006
Aug 01 Cash in Hand Rs.600
Cash at Bank Rs.1,500
’’ 05 Cash Purchases Rs.500
’’ 07 A Cheque received from Mr.Y
Rs.1,980 Discount Allowed Rs.20
’’ 09 The Cheque from “Y” deposited into bank
Rs.1,980
’’ 13 Cash Sales is Rs.1,500 out of which
Rs.500 was deposited into the bank
CCP102.63 38
Aug 15 Rafi settled his account of Rs.800
Discount allowed to him 5%
’’ 19 Paid for postage Rs.25
’’ 23 Drawings for office use Rs.200
’’ 26 Cash Sales Rs.1,000
’’ 27 Wages paid in cash Rs.200
’’ 30 Paid in the bank Rs.500
CCP102.63 39
Thank You
CCP102.63 40