CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

Easy
Unit 5: CASH BOOK

“If you want to enjoy anything, always think today is the first day, But if you
want to achieve anything, always think today is the last day.”

MEANING AND FEATURES

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sound
1. Meaning of Cash Book: Cash Book is one of the Subsidiary Books which directly records
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transactions involving cash. Hence, it groups together all cash related transactions.
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2. Features:
(a) Subsidiary Book: On the occurrence of cash transactions, they are recorded in Cash
sound - -

Book directly. Hence, no Journal Entry is passed. From cash book, the other aspect of
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the same transaction is posted to Ledger Accounts.

(b) Principal Book: The Cash Book itself serves- as an Account since the balances are
Longer entered in the Trial Balance directly. Hence, the Cash Book is part of the Ledger also
and should also be regarded as a Principal Book. The format
-
of cash book is also in the
form of a ledger account.
- -
-
(c) The Cash Book is thus both a Subsidiary Book and a Principal Book
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3. Various types of Cash Book: The main Cash Book may be of three types —
(a) Simple Cash Book — Having Cash Column only on both sides.
(b) Two Column Cash Book — Having Cash and Discount Columns / Cash and Bank Columns
on both sides
(c) Three Column Cash Book — Having Cash, Bank and Discount columns on both sides.
Certain enterprises maintain "Petty Cash Book" on imprest basis, which is purely a Subsidiary
&

Book. S

4. Debit and Credit Aspects:

(a) Debit Side of Cash Book is for recording Receipts of Cash / Cheques (by way of Capital
introduced, Loans taken, Cash Sales, Collection from Debtors, Income by way of Interest
/ Rent etc. received, Bad Debts recovered, Sale of Fixed Assets or Investments, etc.)
(b) Credit Side of Cash Book is for recording Payments of Cash / Cheques (by way of
Drawings, Loans repaid, Cash Purchases, Payment to Creditors, Expenses like Salary,
Rent, Advertisement paid, Purchase of Fixed Assets or Investments, etc.)

SIMPLE CASH BOOK / Single Colum Cash Book - E

(Cash Ak)

1. Meaning: Simple Cash Book is also called as Single Column Cash Book. It appears like an
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-

ordinary Ledger Account with one amount column on each side.

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-

2. Contents: Dr. Side is for recording all Cash Receipts while Cr. Side is for recording all Cash
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Payments.
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3. The difference between Debit and Credit side (i.e. Closing Balance) is written as "By balance
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c/d” on the credit side of the Cash Book. [Note: Cash balance cannot be negative, i.e. Cash
- &

Payments cannot exceed Cash Receipts]

4. The Closing Balance of this period will be brought forward to the subsequent period by
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writing as "To Balance b/d" on debit Side of the Cash Book in the next period.
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Page 2E.1
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK
Cash : Nakad .

5. Format of Single Column Cash Book:

Dr. Cash Book for the period ended (CusA() Cr.
Date Receipts L.F. Amount Date Payments L.F. Amount
-
j
During 2
-

Beginning To Balance b/d XXX By Payments XXX

⑱
--

Soo the Sor

month By sday
During
the month
G To Receipts XXXX
2008
Month
End
- --
By Balance
-
c/d
- Dizro
XXX

Total XXXX Total XXXX

[Note: There is no Journal Entry passed for recording in Cash Book. One aspect involving cash
is directly recorded in Cash Book & another aspect is directly recorded in relevant ledger A/c]

DOUBLE COLUMN CASH BOOK

-
>
- 2 columns >
- Cash Ak & Bana ent
1. Meaning: Double Column Cash Book has two amount columns on both side, i.e. two each
- - -

on Dr. and Cr. Side.

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2. Types: Double Column Cash Book may be maintained in any of the following ways —
Type of Double Column -Dr. Side is for recording -Cr. Side is for recording
(a) Cash & Bank Columns
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Cash and Bank Receipts
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Cash and Bank Payments
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(b) Cash & Discount Columns Cash Receipts & Discount Cash Payments & Discount
- - - - -

Allowed to Customers /Debtors Received from Suppliers/Creditors

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Notes:
1. If Cash and Bank Columns are maintained in Cash Book, then discount transactions are
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recorded in Journal Proper

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2. If Cash and Discount Columns are maintained in Cash Book, then bank transactions are
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recorded in Journal Proper

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3. Nature of Accounts / Columns:

Column Nature Closing Balance
rCash Cash Column
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 Cash balance cannot be negative, since cash payments
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represents Cash cannot exceed receipts. This column will always have
Dro - -

Account. Dr. balance. Closing Balance is written on the credit side

-
-

as “By balance c/d”.

~Bank Bank Column
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 If Dr. Side > Cr. Side, it means there is a favourable Bank
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Cr
Dry represents Bank
Account.
-
Balance, written on the credit side as "By balance c/d".
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 If Cr. Side > Dr. Side, it means that there is an Overdraft

- -
-

balance, written on the debit side as "To balance c/d".

Discount Column  Discount Columns are-
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Discount -
not balanced. They are totaled
-
-

All represents and entered in the Discount Account in the Ledger.

is not e-
It Discount  Total of Discount Column on the Receipts Side (i.e. Dr.
-
- -

Allowed/Received. Side) shows total -

Discount Allowed to Customers.
 Total of Discount Column on Payments Side (i.e. Cr.
-

- -

Side) shows total Discount Received from Suppliers.

-
Notes:
(a)CCash/Bank
-
J G
is account since they have debit & credit columns on both sides of cash book
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(b) However, discount allowed and discount received are not accounts as they do not have
D - -
columns on both sides. For discount allowed, one column
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exists on debit side and for

e - - -
discount received one column exists on credit side. Hence, a separate ledger account is
- - -

to be opened for Discount Received/ Discount allowed in the ledger.

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Page 2E.2
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK
↑

4. Format of Two—Column Cash Book: BX .

ent
(a) Cash and Discount Columns -
Date Receipts L.F. Discount Cash Date Payments L.F. Discount Cash
allowed Received
To Bal. b/d xxx By Payments xxxx
To Receipts xxxx By Creditors xx xxxx
To Debtors xx xxxx By Bal. c/d xxx
Total xx xxxx Total xx xxxx
(b) Cash and Bank Columns Cash All and Bank Al
↑ T r r
Date Receipts L.F. Bank Cash Date Payments L.F. Bank Cash
- O 6 ⑧ N.A.
-

To Bal. b/d xxx xxx By Bal. b/d xxx

- To Receipts xxxx xxxx r By Payments
-
xxxx xxxx
To Debtors xxxx By Creditors xxxx xxxx
-
- -

To Bal. c/d G xxx N.A. By Bal. c/d 6 6

xxx xxx
Total xxxx xxxx Total xxxx xxxx
Note: Opening / Closing Balances of bank may be debit or credit balance. Both debit and credit
- - - -

balance cannot exist at the same time. However, for cash, it’s always debit balance only.
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-

TRIPLE COLUMN CASH BOOK 3 columns :

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1. Meaning: Three Column Cash Book has three amount columns on both sides i.e. Cash, Bank
--
- -
and Discount amounts.
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[Note: The principles for recording are the same as for Two Column Cash Book as described
-
-
in the previous question.] ~
2. Format: -S ~
HDFL
Bank/ILILIDana

Date
- G-
r
- -
0
Receipts L.F. Discount Bank Cash Date Payments L.F. Discount Bank Cash
- -

-
- -

allowed Received
Y
③ syBschey ⑩
/ 100
To Cash
3. Advantages: -
By ann ② /

(a) Cash and Bank Accounts are prepared simultaneously, so there is saving in time.
- -
-

(b) Information regarding Cash in Hand and Bank Balances can be obtained simultaneously.
- - -

(c) If there are two or more Bank Accounts, the Firm can introduce multi -column Cash
minim - -

Book, one each for the various

-
Bank Accounts.
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CONTRA ENTRY
1. Meaning: Inter -Column transactions, i.e. Cash deposited into Bank, Cash withdrawn from
- - -

Bank for business etc. are recorded on both Dr. and Cr. sides of the same Cash Book in
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appropriate columns. They are called "Contra Entries".

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-

2. Need: Contra Entries arise in two -Column Cash Book (with Cash and Bank Columns) or
Three- Column Cash Book.
3. Treatment: In case of Contra Entries, the amount is entered in Bank Column & Cash Column
on the appropriate (Dr. or Cr) sides. Such entries will be marked as "C" in the Ledger Folio
Column to indicate that these are contra transactions and no further posting is required.
Transaction In Bank Column In Cash Column
Cash deposited into Bank
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Debit Bank Column of Cash Book Credit Cash Column of Cash Book
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Cash withdrawn from Credit Bank Column of Cash Book Debit Cash Column of Cash Book
-
- -
Bank
6
Note: Cash withdrawn from bank for personal purposes will be treated as drawings and is
- - -

not a contra entry. Credit Bank Column of Cash Book; Debit Drawings A/c
- - -

Page 2E.3
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK ↑

PETTY CASH BOOK AND IMPREST SYSTEM

1. Meaning: Petty Cash Book is used to maintain the record of all petty cash expenses, i.e.
- - - - -
-

expenses of small amount say upto ₹ 100, e.g. Auto Fare, Postage Stamps purchase Minor
- - -
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Repairs, etc. Petty Cash balance is an asset for the business and shown directly on the
assets side of the balance sheet under “Cash Balances".
2. Purposes / Advantages:
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(a) Saving of time of the Chief Cashier.

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(b) Saving in labour in writing up the Cash Book and posting into the Ledger, and
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(c) Effective Control over small payments.

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I
3. Format:
ANALYTICAL PETTY CASH BOOK
Receipts
-
Date Voucher
-
Particulars
-
Total Expense Expense Expense Expense
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₹ Number Payments
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1₹ 2₹ 3₹ 4₹
₹

Note: Generally, a "Sundries" Column is provided on right side, which is analysed at the end
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-
of the month or week.
4.-Imprest System: The Petty Cashier is entrusted with a certain amount of Cash, say ₹ 500
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to pay petty expenses during a period, say a week. After that week, the Petty Cashier
500-430
-
- - >
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submits
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a statement of expenses paid by him, e.g. ₹ 430, which will be reimbursed to him
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=
70 by the Main Cashier. Thus, the Petty Cashier will have 500 again with him (₹ 70 Petty Cash
- - -

in Hand + ₹ 430 Reimbursement received), to meet expenses during the next week. This
=
- - - -

reimbursement system is called Imprest System.

-

deduct
SALE THROUGH CREDIT / DEBIT CARDS Debit
:
Immediately
·

Credit : Later on
1. Card Contents: Credit Card / Debit Card issued by a Bank is a small plastic card containing
- -

- (a) Name of the Cardholder (b) Card Number (16 digit Number), c) Date of Issue, (d) Date
of Expiry, and (e) Magnetic Strip at the back. ( Chip
-
- - - -

- -
-
- WIFI Enabled
.

2. Debit vs Credit Card: In a Credit Card, the Cardholder can buy now & pay later, whereas in
- - -

a Debit Card, the Cardholder has to pay earlier (i.e. have a minimum balance in his account)
- -
T

in order to buy now. Nowadays, ATM Card issued by a Bank can also be used as Debit Card
- Banu -

12
-

>-
⑭ popatel
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3. Parties involved:
(a) Cardholder (Who buys goods using a Credit / Debit Card)
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(a) (b)
HSBC Bann
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(b) Merchant (Who sells goods to a customer using a Credit / Debit Card)
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(c) Issuing Bank (A bank who has issued a card to Cardholder Eg: ICICI Bank)
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(d) Acquiring Bank (A bank with whom the merchant has an account Eg: HSBC Bank)
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(e) Member Service Provider (Visa / Master)

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Note: The bank issuing Card, charges commission for each such transaction, which varies
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between 1% to 4% & is debited to Seller/merchant bank account

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-

4. Accounting Entries in the books of the&

For recording Sales
Merchant: secer/popate
For recording Commission charged by Bank

[ Bank Account
-
Dr.
To Sales Account
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Commission Account Dr.
-

To Bank Account
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Commission charged by the bank treated as

Sol
through
Resit
und) credit
card .
-
-

selling expense

Page 2E.4
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

ASSIGNMENT QUESTIONS
Question 1 (ICAI Study Material) Pg no._____
Enter the following transactions in Cash Book with Discount and Bank Columns. Cheques are
- - - -

first treated as cash receipt.

2023 Particulars Amount
rJan. 1 r
Ravi commences business with Cash 20,000
- --
>
r
~Jan. 3
-
He paid into Current A/c (Bank A(2) 19,000
-
~ M
Jan. 4 He received cheque from Kirti & Co. on account
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600
-

-
~Jan. 7 He pays in bank Kirti & Co.’s cheque 600
·
Jan. 10 He pays Rattan & Co. by cheque and is allowed discount ₹G
-

G
-

r -

20 330 -
~
- - -
r
Jan. 12 Tripathi & Co. pays into his Bank A/c 475
~Jan. 15 He receives cheque from Warshi and allows him discount ₹ 35 s
-
-
Cheque
T -

450 ~

Jan. 20 He receives cash ₹ 75 and cheque ₹6

-
r
- -

- -
100 for cash sale
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-
-
Jan. 25 He pays into Bank,C
-
r
including cheques received on 15th and 20th 1,000
-
m
- - - -
- -
-
Jan. 27 He pays for cash purchase 275
r
-
~
Jan. 30 He pays sundry expenses in cash 50
- - -

Question 2 #(ICAI Study Material) Pg no._____

Enter the following transaction in Cash Book with Discount and Bank columns. Cheques are
- T - - -

first treated as cash receipts

-

2023 Particulars Amount

>
-
r ~
March 1 Cash in Hand
-
15,000
- -
Overdraft in Bank 500
r
-

March 2 Cash Sales

-
3,000
-
~
March 3 Paid to Sushil Bros. by cheque 3,400
-
-
-

Discount received 100

-
r
March 5 Sales through credit card 2,800
- -
~
March 6 Received cheque from Srijan
-
6,200
March 7 Endorsed Srijan’s cheque in favour ofE
-

Adit
- - - -
March 9 Deposit into Bank
-
6,800
-
r
March 10 Received cheque from Aviral and deposited the same into Bank > Cheque
3,600 -
- - -
-

by allowing discount of ₹50

-
Amt
mem

March 11 Adit informed that Srijan’s cheque is dishonoured. Now cash is

- -
- -

received from Srijan and amount is paid to Adit through own

- -

cheque
- -
March 15 Sales through Debit Card 3,200
- -
r
March 24 Withdrawn from Bank 1,800
- -
-
March 28 Paid to Sanchit by cheque
-
3,000
-

March 30 Bank charged[T 1% commission on sales through Debit/Credit Cards

- -
- -

Page 2E.5
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

Question 3 (ICAI Study Material) Pg no._____

Shri Ramaswamy maintains a Columnar Petty Cash Book on the Imprest System. The imprest
- - - -

amount is ₹ 500. From the following information, show how his Petty Cash Book would appear
-

⑳ September, 2023:
-

for the week ended 12th

Date
>
-
Particulars Amount
- -
7-09-2023 Balance in hand 134.90
- -

Received Cash reimbursement to make up the imprest X r J

365.10
-500

- -

Stationery 49.80
8-09-2023 Miscellaneous Expenses 20.90
9-09-2023 Repairs 156.70
10-09-2023 Travelling 68.50
11-09-2023 Stationery 71.40
12-09-2023 Miscellaneous Expenses 6.30
13-09-2023
-
Repairs 48.30

Page 2E.6
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

PRACTICE QUESTIONS

MULTIPLE CHOICE QUESTIONS

1) The total of discounts column on the debit side of the cash book, recording cash discount
deducted by customers when paying their accounts, is posted to the _________
(a) Credit of the discount allowed account.
(b) Debit of the discount allowed account
(c) Credit of the discount received account.

2) Cash book is a type of __________ but treated as a ____________ of accounts.

(a) Subsidiary book, principal book
(b) Principal book, subsidiary book
(c) Subsidiary book, subsidiary book

3) Which of the following is not a column of a three-column cash book?

(a) Cash column
(b) Bank column
(c) Petty cash column

4) Contra entries are passed only when __________________________

(a) Double-column cash book is prepared
(b) Three-column cash book is prepared
(c) Simple cash book is prepared

5) The Cash Book records __________________________

(a) All cash receipts
(b) All cash payments
(c) All cash receipts and payments

6) The balance in the petty cash book is __________________________

(a) An expense
(b) A profit
(c) An asset

7) If Ram has sold goods for cash, the entry will be recorded __________________________
(a) In the Cash Book
(b) In the Sales Book
(c) In the Journal

ANSWERS MCQs
1. (b) 2. (a) 3. (c) 4. (b) 5. (c) 6. (c) 7. (a)

Page 2E.7
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

TRUE / FALSE
State with reasons whether the following statement is true or false:
1) Cash book is a subsidiary book as well as a principal book. (July 2021)
-
- - -

2) Two column cash book consists of two columns.

3) Discount column of cash book is never balanced. (Dec 2021)
-
- -

4) Contra entry is passed in a two column cash book.

5) If the bank column is showing the opening balance on credit side, it is an overdraft.
6) A Cash book records cash transactions as well as credit transactions.
7) Discount column of cash book records the trade discount.
8) The balance in the Cash Book shows net income.
9) Discount account should be balanced in the Cash Book.
10) The balance in the Petty Cash Book represents the amount spent.
11) Petty cash is an expense.
12) The balance in petty cash book represents an asset
13) A crossed cheque is always payable across the bank counter.
14) If a cheque received is further endorsed, it must be entered on both sides of the Cash
Book.

Solution
1) #
True: Cash transactions are straightaway recorded in the Cash Book and on the basis of
- -

such a record, ledger accounts are prepared. Therefore, the Cash Book is a subsidiary
- -
-

book. But the Cash Book itself serves as the cash account and the bank account; the
-
-
-

balances are entered in the trial balance directly. The Cash Book therefore, is part of the
-
-
ledger also. Hence, it has also to be treated as a principal book. The Cash Book is thus
-

both a subsidiary book and a principal book.

2) True: Two column cash book consists of two columns either cash column and discount
column or cash column and Bank column.
3) CTrue: Discount column is totalled and transferred to Discount Allowed/Received Account
- - -

4) False: Contra Entry is passed in 3 column cash book & in 2 column cash book only when
cash and bank columns are there
5) True: If the bank column is showing the opening balance on credit side, it is an overdraft
(unfavourable balance)
6) False: Cash book records only cash transactions
7) False: Discount column of cash book records the cash discount. Trade discount is not
shown in the books of accounts.
8) False: The balance in the Cash Book shows cash in hand.
9) False: Discount account is maintained in Double columnar or Three columnar Cash Book.
These columns are not balanced but are only totalled.
10) False: The balance in the Petty Cash Book represents the cash balance lying with the
Petty Cashier.
11) False: Petty cash is real account & current asset, and it is shown on asset side of the
balance sheet.
12) True: The balance represents the cash physically in existence and is therefore an asset.
13) False: A crossed cheque is always payable to the recipient’s account directly.
14) True: When the cheque is received it is debited and when further endorsed it is credited.

Page 2E.8
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

HOMEWORK QUESTIONS
Question 1 (ICAI Study Material) Pg no._____
Enter the following transactions in a Simple Cash Book:
2023 Particulars Amount
Jan.1 Cash in hand 1,200
Jan.5 Received from Ram 300
Jan.7 Paid Rent 30
Jan.8 Sold goods for cash 300
Jan.10 Paid to Shyam 700
Jan.27 Purchased Furniture 200
Jan.31 Paid Salaries 100
Jan.31 Rent due, not yet paid, for January Rea 30
-

Rent
Question 2 (ICAI Study Material)
to of Pg no._____
Ganesh commenced business on 1st April, 2023 with ₹ 2,000 as capital. He had the following
cash transactions in the month of April 2023:
Date Particulars Amount
April 1 Purchased furniture and paid cash 250
April 2 Purchased goods 500
April 4 Sold goods for cash 950
April 5 Paid cash to Ram Mohan 560
April 5 He allowed discount 10
April 6 Received cash from Krishna & Co. & allowed discount ₹ 20 600
April 7 Paid for petty expenses 15
April 8 Cash purchases 150
April 13 Paid for labour 1,000
April 14 Paid Ali & Sons 400
April 14 They allowed discount 8
Make out the two-column Cash Book (Cash and discount column) for the month of April, 2023.
>
-

Question 3 (RTP May 2023)/(May 18)/(Nov 18)/(May 20)/(May 21)/(Nov 23) (Similar) Pg no._____
Prepare a Triple Column Cash Book for the month of April 2022 from the following
transactions and bring down the balance for the start of next month:
Date Particulars Amount
1 Cash in hand 9,000
1 Cash at bank 36,000
2 Paid into bank 3,000
5 Bought furniture and issued cheque 4,500
8 Purchased goods for cash 1,500
12 Received cash from Ms. Kamini 2,940
Discount allowed to her 60
14 Cash sales 15,000
16 Paid to Ms. Shikha by cheque 4,350
Discount received 150
19 Paid into Bank 1,500
20 Sales through Credit Card 4,000
23 Withdrawn from Bank for Private expenses 1,800

Page 2E.9
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

24 Received cheque from Ms. Reema 4,290

Allowed her discount 60
26 Deposited Reema’s cheque into Bank
28 Withdraw cash from Bank for Office use 6,000
30 Paid rent by cheque 2,400
30 Bank charged 1% commission on sales through Debit/Credit
Cards

Question 4 (ICAI Study Material) Pg no._____

Prepare a Petty Cash Book on the Imprest System from the following:
2023 Particulars Amount
Jan. 1 Received ₹10000 for petty cash
Jan. 2 Paid bus fare 50
Jan. 2 Paid cartage 250
Jan. 3 Paid for Postage & Telegrams 500
Jan. 3 Paid wages for casual labourers 600
Jan. 4 Paid for stationery 400
Jan. 4 Paid bus charges 200
Jan. 5 Paid for the repairs to chairs 1,500
Jan. 5 Bus fare 100
Jan. 5 Cartage 400
Jan. 6 Postage and Telegrams 700
Jan. 6 Bus charges 300
Jan. 6 Cartage 300
Jan. 6 Stationery 200
Jan. 6 Refreshments to customers 500

Question 5 (RTP May 2019) / (RTP Nov 2021) (Similar) / (RTP May 2022) (Similar) Pg no._____
Prepare a Petty Cash Book on the Imprest System from the following:
Date (2021) Particulars Amount
April 1 Received ₹20000 for petty cash
April 2 Paid auto fare 500
April 3 Paid cartage 2,500
April 4 Paid for Postage & Telegrams 500
April 5 Paid wages 600
April 5 Paid for stationery 400
April 6 Paid for the repairs to machinery 1,500
April 6 Bus fare 100
April 7 Cartage 400
April 7 Postage and Telegrams 700
April 8 Cartage 3,000
April 9 Stationery 2,000
April 10 Refreshments to customers 5,000

Question 6 (CA Foundation June 2022) (5 Marks) Pg no._____

What is petty cash book? Write it's any two advantages.

Page 2E.10
 CA NITIN GOEL ACCOUNTING PROCESS: CASH BOOK

Question 7 (CA Foundation Dec 2022) (5 Marks) Pg no._____

Prepare a Triple Column Cash Book from the following transactions of M/s Raj Agencies and
-

bring down the balance for the start of next month:

2022 ₹
March 1 Cash in hand 30,000
1 Cash at bank 1,20,000
2 Paid into bank 10,000
5 Bought furniture and issued cheque 15,000
8 Purchased goods for cash 5,000
12 Received cash from Mohan 9,800
Discount allowed to him 200
14 Cash sales 50,000
16 Paid to Lata by cheque 14,500
Discount received 500
19 Paid into Bank 5,000
23 Withdrawn from Bank for Private expenses 6,000
24 Received cheque from Gupta 14,300
Allowed him discount 200
26 Deposited Gupta's cheque into Bank
28 Withdrew cash from Bank for Office use 20,000
30 Paid rent by cheque 8,000

Page 2E.11