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DEPARTMENT OF TECHNICAL EDUCATION

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 :

On completion of this class you will be able


to :

 Work out problems on 3-Column Cash Book

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

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
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.

2006 To 6550 10425


Nov 1 Opening
Balance
2 To Ramu 60 4940
a/c

CCP102.63 6
2006 Nov 03 Salaries & Wages paid
Rs.8,000
 Cash goes out
 Record in cash column on credit side

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 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance 3 Wages a/c
2 To Ramu 60 4940
a/c

CCP102.63 7
2006 Nov 04 Cash Sales 10,000
 Cash comes in
 Record in cash column on Debit side

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 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance 3 Wages a/c
2 To Ramu 60 4940
a/c

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

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 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance 3 Wages a/c
2 To Ramu 60 4940 5 By 2500
a/c Commissi
on a/c
4 To Sales 10000
ac

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.

2006 To 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance Wages a/c
3
2 To Ramu 60 4940 5 By 2500
a/c Commissi
on a/c
4 To Sales 10000 6 By 40 9450
ac Saleem
a/c

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

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.

2006 To 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance Wages a/c
3
2 To Ramu 60 4940 5 By 2500
a/c Commissi
on a/c
4 To Sales 10000 6 By 40
ac Saleem
a/c
10 To Cash C 7500 10 By Bank C 7500
a/c a/c
CCP102.63 11
2006 Nov 12 Furniture purchased by
cheque Rs.10,000
 Cheque Payment
 Record in bank column on credit side

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.

2006 To 6550 10425 2006 By 8000


Nov 1 Opening Nov Salaries &
Balance Wages a/c
3
2 To Ramu 60 4940 5 By 2500
a/c Commissi
on a/c
4 To Sales 10000 6 By 40
ac Saleem
a/c
10 To Cash C 7500 10 By Bank C 7500
a/c a/c
12 By 10000
Furniture
a/c
CCP102.63 12
2006 Nov 19 Transport expenses paid Rs.75
 Cash goes out
 Record in cash column on credit side
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 1 Balance Nov & Wages a/c
3
2 To Ramu a/c 60 4940 5 By 2500
Commission
a/c

4 To Sales ac 10000 6 By Saleem 40


a/c

10 To Cash a/c C 7500 10 By Bank a/c C 7500

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.

2006 To Opening 6550 10425 2006 By Salaries & 8000


Nov 1 Balance Nov Wages a/c
3
2 To Ramu a/c 60 4940 5 By 2500
Commission
a/c

4 To Sales ac 10000 6 By Saleem 40


a/c

10 To Cash a/c C 7500 10 By Bank a/c C 7500

20 To Anjali a/c 9000 12 By Furniture 10000


a/c

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.

2006 To Opening 6550 10425 2006 By Salaries & 8000


Nov Balance Nov Wages a/c
1 3
2 To Ramu a/c 60 4940 5 By Commission 2500
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 a/c 9000 12 By Furniture a/c 10000

21 To Cash a/c C 9000 19 By Transport 75


a/c

21 By Bank a/c C 9000

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.

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 4800 21 By Bank a/c C 9000


Damodar
a/c

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.

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 4800 21 By Bank a/c C 9000
Damodar
a/c
24 To Sales 16000
a/c

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.

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 4800 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

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

 Cash goes out and Bank receipt, it is a Contra Entry


 Record in cash column on credit side and in bank
column on debit side
 Write the alphabet ‘C’ in Ledger Folio column on two
sides

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.

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 28 By Bank a/c 5880
-
26 To Aravind 120 5880
a/c
28 To Cash a/c C 5880

CCP102.63 27
2006 Nov 30 Paid into the Bank
Rs.6,000

 Cash goes out and Bank receipt, it is a Contra Entry


 Record in cash column on credit side and in bank
column on debit side
 Write the alphabet ‘C’ in Ledger Folio column on two
sides

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.

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 28 By Bank a/c C 5880
26 To Aravind 120 5880 30 By Bank a/c C 6000
a/c
28 To Cash a/c C 5880
30 To Cash a/c C 6000
CCP102.63 29
2006 Nov 30 Interest on
investments
Rs.4,350
 Cash comes in
 Record in cash column on Debit side

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.

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 28 By Bank a/c C 5880
26 To Aravind 120 5880 30 By Bank a/c C 6000
a/c
28 To Cash a/c C 5880
30 To Cash a/c C 6000
30 To Interest 4350
a/c
CCP102.63 31
2006 Nov 30 Transport Charges
Rs.75

 Cash goes out


 Record in cash column on credit side

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.

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 28 By Bank a/c C 5880
26 To Aravind 120 5880 30 By Bank a/c C 6000
a/c
28 To Cash a/c C 5880 30 By Transport ac 75
30 To Cash a/c C 6000
30 To Interest 4350
a/c
CCP102.63 33
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.

2006 To Opening 6550 10425 2006 By Salaries & 8000


Nov Balance Nov Wages a/c
1 3
2 To Ramu a/c 60 4940 5 By Commission 2500
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 a/c 9000 12 By Furniture a/c 10000
21 To Cash a/c C 9000 19 By Transport a/c 75
22 To Damodar 200 21 By Bank a/c C 9000
a/c
24 To Sales a/c 16000 25 By Bank a/c C 4800
25 To Cash a/c C 4800 28 By Bank a/c C 5880
26 To Aravind 120 5880 30 By Bank a/c C 6000
a/c
28 To Cash a/c C 5880 30 By Transport a/c 75
30 To Cash a/c C 6000
30 To Interest 4350
a/c
380 61520 43605 40 61520 43605
Dec To Balance 20190 21655
1 b/d

CCP102.63 34
Summary :

 All Cash and Bank Receipts and Discount


allowed are recorded on the debit side of the
Triple Column Cash Book

 All Cash and Bank Payments and Discount


Received are recorded on the credit side of the
Triple Column Cash Book

CCP102.63 35
Quiz :

 Cheque received from Raju on 1st January

a) Debit Side in Cash Column

b) Debit Side in Bank Column

c) None of the above

CCP102.63 36
Quiz :

2. Cheque issued to Mr. X on 5th March Rs.500

a) Debit Side Bank Column

b) Credit Side Bank Column

c) None of the above

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

ANS : Cash balance Rs.2,335 Bank balance Rs.4,280


Discount allowed Rs.60

CCP102.63 39
Thank You

CCP102.63 40