This document discusses a double column cash book, which contains two columns of amounts on each side to record bank transactions. It describes how pay-in slips are used to deposit cash or checks into a bank account and how checks can be used to withdraw money, including crossed and order checks. Endorsements involve writing instructions to pay a check to someone and signing the back. Contra entries record the transactions in the cash book. The conclusion restates that a double column cash book contains two amount columns on each side to record the large number of bank transactions common in many organizations.

1. DOUBLE COLUMN CASH BOOK

2. INTRODUCTION
• In this type of cash book ,there are two
columns of amount on each side of the cash
book .In fact now a days bank transaction are
very large in number .In many organization ,as
far as possible, all receipts and payments are
affected through bank .
• 1. pay- in -slip
• 2. cheque

3. • 1. PAY- IN- SLIP
• Pay in slip a used for depositing cash or
cheque in the bank account .Pay in slip
contains a counterfoil also which is returned
to the customer (depositer)with the signature
of the cashier, as receipt
• 2. CHEQUE
• The blank cheque are used for withdrawing
money from the bank to account holder .The
depositer writes the name of the party to
whom payment is to be made after the words
pay printed on the cheque

4. • Cheque are generally crossed in practice .The
payment of crossed cheque can not be made
direct to the party on the counter .when two
parralel lines are drawn across the cheque
that time cheque was crossed .The amount of
the cheque can be deposited only in the
account of the person whose name appears
on the cheque that is called account payee
only crossing .When the name of the bank is
written between two parallel lines that is
called special crossing .The bearer cheque can
be passed on by mere delivery

5. • An order cheque can be passed on by mere
delivery.
• ENDORCEMENT
• Endorcement means the writing of instruction
to pay the cheque to a particular person and
then signing it on the back of the cheque.
• CONTRA ENTRY
• The contra entries are recorded in the cash
book that is called contra entry

6. FORMAT OF DOUBLE COLUME CASH BO
Date Receipts L.F Cash Bank Date Payments L.F Cash Bank

7. CONCLUSION
• Double column cash book are two columns of
amount on each side of the cash book.The
bank transactions are very large in number .In
many organizations receipt and payment as
possible through bank

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