The document explains the cash book, a special journal where all cash and bank transactions of a business are recorded chronologically. It highlights three types of cash books: single-column, double-column, and three-column cash books, as well as the purpose of petty cash accounts for recording small expenses. Additionally, it provides examples of transactions typically recorded in these books.

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2. MEANING
Cash Book is a special Journal
 in which all cash and bank transactions
 of a business are recorded first
 in a chronological order.
It serves the purpose of the Ledger also, so
far as the Cash and Bank Accounts are
concerned.

3. The Cash Book may be
classified into three types
Single Column Cash Book or
Simple Cash Book
Double Column Cash Book
Three Column Cash Book

4. Date Particulars V.No. L.F. Rs
.
Date Particulars V.No. L.F
.
Rs.
Receipts
Side
Payments
Side
Dr. SIMPLE CASH BOOK
Cr.

5. Date Particulars L.F. Discount
Allowed Rs.
Cash.
Rs.
Date Particulars L.F. Discount
Received Rs.
Cash
Rs.
Receipts
Side
Payments
Side
Dr. DOUBLE COLUMN CASH BOOK
Cr.

6. Dr. THREE COLUMN CASH BOOK
Cr.

11. It is the book which is used
 for the purpose of recording petty cash expenses.
 It is prepared by petty cashier.
 It acts as the Petty Cash Account in which
 details of the receipts and payments of petty cash
are entered.
Example
Printing and Stationery , Telephone bill , Office
Expenses, Travelling Expenses ,Miscellaneous
Expenses

12. 1.Simple Petty Cash Book
2.Analytical Petty Cash
Book

13. Dr. Simply Petty Cashbook Cr.

14. Receipts
Rs.
Date Voucher
No.
Particulars
Payment
Total
Rs.
Conveyance
Rs.
Cartage
Rs.
Stationary
and
Courier Rs.
Postage
Rs.
Sundries
Rs.
Dr. Analytical Petty Cashbook Cr.

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