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www.accountingformanagement.org/double-column-cash-book

The double column cash book (also known as two column cash book) has two money columns on both debit and credit sides – one to record cash transactions and one to record bank transactions. In other words, we can say that if we add a bank column to both sides of a single column cash […]

www.accountingdetails.com/two_column_cash_book.htm

Two column cash book or double column cash book definition with explanation and format with examples are disscused here. A double column cash book or two column cash book is one which consists of two separate columns on the debit side as well as credit side for recording cash and discount.

accountingexplanation.com/double_column_cash_book.htm

Two/Double Column Cash Book: Definition and Explanation: Cash A/c and Bank A/c are two busiest accounts in ledger and they are removed from the ledger to reduce its volume and size. Cash A/c is removed from the ledger and instead of it the Single Column Cash Book is kept to record cash transactions. In the same way no Bank A/c is opened in ledger for recording bank transactions, rather an ...

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

Double column cash book or two column cash book consists of two columns of amount on each side to record Cash and Bank Transactions. Rather than keeping cash acoount and bank account apart from each other, double column cash book enables us to keep these two accounts side by side.

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. A triple column cash book is usually maintained by large firms which make […]

www.accountancyknowledge.com/double-column-cash-book

Double column cash book or two column cash book shows two amount column in debit side and same column in credit site. The most common two column cash book are: 1. Cash book with discount and cash columns. 2. Cash book with cash and bank columns. A two column cash book is one in which there are two columns on each side. One is used to record ...

www.accountingdetails.com/three_column_cash_book.htm

One of the main advantages of a three column cash book is that it is very helpful to businessmen, since it reveals the cash and bank deposits at a glance. Writing a Three column Cash Book: Opening Balance: Put the opening balance (if any) on cash in hand and cash at bank on the debit side in the cash book and bank columns.

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

Explanation. 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 rather than a single column cash book ...

www.gemanalyst.com/cash-book

A cash book is a financial journal in which cash receipts and payments including bank deposits and withdrawals are recorded first in a chronological order (ie recorded according to the date of transaction). There are two types of cashbooks, and they are the 2-column cash book and the 3-column cashbook. Before going into....

tutorstips.com/double-column-cash-book

Cash Book is an original entry book So we need to record full transaction but in single column cash book, it is not possible to record properly of those cash transactions which are including discount account also. So we need a discount and cash column cash book. For example, Received cash from Pawan for Rs 9900/- and allow discount Rs 100/-.