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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Nov 18 Cash withdrawn from bank for personal use $180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Nov 21 Cash withdrawn from bank for office use $800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Nov 30 Cash withdrawn from bank for office use $480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Withdrawn |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 |
|
|
|
|
|
|
|