Date ParticularsDiscCashBank Date ParticularsDiscCashBank Date ParticularsCashBank Date ParticularsCashBank Date ParticularsCash Date ParticularsCash Single Column Cash Book Two Column Cash Book Three Column Cash Book

2011 Cash-in-Hand A1 Bank Overdraft A2 Sold goods for Cash A3 Sold goods for Cheque and paid it into the bank on the same day A4 Paid Shyam lal by cheque A5 He allowed discount A6 Received for Pritam a cheque for ` in full settlement A7 of his account of `. A8 Paid Rent A9 Withdrew from Bank for Office use ` and for personal A10 Use `. ` A11

To Balance b/d To Sales A/c To Pritam A/c To Bank A/c To Balance c/d C By Balance b/d By Shyam Lal By Rent A/c By Cash A/c By Drawings A/c By Balance c/d C Three Column Cash Book DateParticularsL.FDiscount CashBankDateParticularsL.FDiscount CashBank A1 A2 Date 1 Date 2 A3 A4 Date 3 A5 A6 Date 4 Date 5 A7 S1 A9 Date 6 Date 7 A10 Date 7 A10 A11 S2 S1 A6 S3 Dec 31

S1 = A8 – A7 (A8 should always be greater than A7). S2 = A1 + A3 + A10 (S2 should always be greater than A9) S3 = S2 – A9 S4 = A4 + A7 S5 = A2 + A5 + A10 + A11 S6 = S4 – S5 (If S4 is greater than S5) S6 = S5 – S6 (If S5 is greater than S6)