Example1_triplecolmn

Triple Column cash book > Example1_triplecolmn


Example-1 Prepare Triple column Cash Book from the following information:  [6]

Falgun 1 Opening balance of cash Rs. 5,000 and bank overdraft Rs. 10,000.
Falgun 2   Goods sold to Hari for Rs. 20,000 on cash and Rs. 5,000 on credit.
Falgun 10   Cash received from Sita Rs. 1,800 after deducting 10% discount.
Falgun 20 Cash withdrawn from bank Rs. 10,000 for office use and for personal use Rs .2, 000
Falgun 25 Goods sold to Ram Rs. 10,000 and cash received Rs. 5,000 as partial payment.

Step 1: Prepare the format of triple column cash book


Triple Column Cash book

Step 2: Calculation of Discount amount when received or payment value is given after deducting Discount % is given
Triple Column Cash book

Step 3: Journal Entries for Contra Entries: 

Cash Deposited into bank

Bank A/c Dr. xxx
       To Cash A/c xxx 

(Being Cash deposited into bank)

Cash Withdraw from bank for office use

Cash A/c Dr. xxx
       To Bank A/c xxx 

(Being Cash withdrew from bank)

Cash Withdraw from bank for Personal use
Drawing A/c Dr. xxx
       To Bank A/c xxx 

(Being cash withdrew from bank personal use)


Example-2 Following transaction are given to you:

1 Cash in hand Rs. 30,000, Bank balance Rs. 50,000
2 Goods sold for Rs. 5,000 and received cash and cheque for Rs. 2,000 and Rs. 2,900 respectively and settled account.
3. Paid salaries Rs. 5,000 by cheque.
4. Paid to Ram Hari Rs. 2,500 and received discount Rs.100
5. Cash deposited into the Bank Rs. 5,000
6. Cash received from Sita Rs. 2,700 after deducting Rs. 300 discount.

Required: Triple column Cash Book



Example-3 Following information are given:

Magh 1: Opening balance of Cash Rs. 25,000 and bank balance Rs. 20,000.
Magh 2: Goods sold for Rs. 10,000 on cash & Rs. 5,000 in credit.
Magh 10: Cash received from debtors Rs. 2,700 after deducting 10% discount.
Magh 15: Goods purchased for Rs. 5,000 and paid by cheque Rs. 2,000 & Cash Rs. 2,900 & balance received as discount.
Magh 20: Cash withdrawn from bank Rs. 10,000 for office use and for personal use Rs. 2,000.
Magh 25: Goods sold Rs. 5,000.

Required: Triple column Cash Book









Model Answer of Theoretical Questions +2 Principles of Accounting: Exam Preparation

+2 Principles of Accounting: Exam Preparation