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Three-column Cash Books and Discounts . Cash Discounts for quick payment . It is better for the firm if as customer pays their account quickly. Many companies will offer a discount to their debtors if they pay quickly. The term 'Cash Discount' refers to the allowance given for quick payment.

www.playaccounting.com/explanation/cb-exp/three-column-cash-book

The three column cash book (also known as triple column cash book) has three money columns on both debit and credit side – one on each side for recording discount, cash and bank amounts. If a business keeps a bank account and receipts and payments are frequently made through bank account than it is useful to maintain a three column cash book ...

www.accountancyknowledge.com/three-column-cash-book-problems-and-solutions

Three column Cash Book Problems PDF Download. Problem 1: On April 1, 2017, Hassan Sajjad Store Cash Book showed debit balances of Cash Rs. 1,550 and Bank Rs. 13,575.

www.accountingdetails.com/three_column_cash_book.htm

A three column cash book or treble column cash book is one in which there are three columns on each side – debit and credit side. One is used to record cash transactions, the second is used to record bank transactions and third is used to record discount received and paid.

www.accountingexplanation.com/three_column_cash_book.htm

It means the Cash Book now will have three "Amount Columns on each side, i.e. Cash Column, Bank Column and Discount Allowed Column on the debit side and Cash Column, Bank Column and Discount Received Column on the credit side.

www.scribd.com/document/132072450/Three-Column-Cash-Book

A three column cash book or treble column cash book is one in which there are three columns on each side - debit and credit side. One is used to record cash transactions, the second is used to record bank transactions and third is used to record discount received and paid.

www.accountingformanagement.org/triple-three-column-cash-book

The triple column cash book (also referred to as three column cash book) is the most exhaustive form of cash book which has three money columns on both receipt (Dr) and payment (Cr) sides to record transactions involving cash, bank and discounts.