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Give an example of a triple column cash book
Refer the data given below −
Transactions
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Nov 18 Cash withdrawn from bank for personal use $180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Nov 21 Cash withdrawn from bank for office use $800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Nov 30 Cash withdrawn from bank for office use $480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)
Date | Description | VN | PR | Discount | Cash | Bank | Date | Description | VN | PR | Discount | Cash | bank |
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Nov 21 | Bank | C | 800 | Nov 18 | Withdrawn | 450 | 180 | ||||||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 27 | Furniture | 422 | 450 | ||||||||||
Nov 29 | Rent | 438 | 600 | ||||||||||
Nov 30 | Salaries | 408 | 950 | ||||||||||
Nov 30 | Cash | C | 480 | ||||||||||
Nov 30 | Balance c/d | 6680 | 1560 | ||||||||||
22 | 11080 | 8350 | 54 | 11080 | 8350 | ||||||||
(460) | (475) | ||||||||||||
Dec 1 | Balance b/d | 6680 | 1560 |
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