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Give an example of a triple column cash book
Refer the data given below −
On Nov 5th check received is not deposited on same date
Nov 1 Cash in hand $950, cash at bank $4500
Nov 3 Paid to J & Co by check $1500 discount received $20
Nov 5 Amount received from D & Co $1150 discount allowed $12
Nov 7 Deposited cheque from D & Co
Nov 10 Stationary purchased by cash $250
Nov 15 Merchandise purchased by cash $1450
Nov 15 Cash sales (first half) $2700
Nov 16 Deposited into bank $1100
Nov 18 Cash withdrawn from bank for personal use $180
Nov 19 Cheque issued for J & Co $1800 discount received $25
Nov 21 Cash withdrawn from bank for office use $800
Nov 24 Cheque received from H & Co $1600 and deposited immediately.
Nov 24 Discount received from H & Co $10
Nov 25 Paid to Ma Inc. by check of $480 received discount of $9
Nov 27 Bought furniture by cash $450
Nov 29 Paid rent by check $600
Nov 30 Cash sales (second half) $5000
Nov 30 Salaries paid $950
Nov 30 Cash withdrawn from bank for office use $480
460 – Discount allowed ledger number (expense account)
475 – Discount received Léger number (revenue account)
|Nov 1||Balances b/d||950||4500||Nov 3||J & Co||56||20||1500|
|Nov 5||D & Co||21||12||1150||Nov 7||Bank||C||1150|
|Nov 7||Cash||C||1150||Nov 10||Stationary||325||250|
|Nov 15||Sales (first half/0||420||2700||Nov 15||Purchases||432||1450|
|Nov 16||Cash||C||1100||Nov 16||Cash||C||1100|
|Nov 21||Bank||C||800||Nov 18||Withdrawn||450||180|
|Nov 24||H &Co||23||10||1600||Nov 19||J & Co||57||25||1800|
|Nov 30||Sales||420||5000||Nov 21||Cash||C||800|
|Nov 30||Bank||C||480||Nov 25||Ma Inc||63||9||480|
|Nov 30||Balance c/d||6680||1560|
|Dec 1||Balance b/d||6680||1560|
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