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ANDHRA PRADESH
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer
Practice (CCP)
Institute : GPW/Guntur
Year/Sem : I Yr
Subject : ACCOUNTANCY-I
Sub-Code : CCP-102
Topic : CASH BOOK
Duration : 50 minutes
Sub Topic : Double Column Cash Book
(Bank & Discount)
Teaching Aids : PPT, ANIMATIONS
CCP102.56 1
Objectives
CCP102.56 2
The Businessman maintains Double Column
Cash Book in two ways:
Cash Book with Cash and Discount Columns
Cash Book with Bank and Discount Columns
CCP102.56 3
2 Column Cash Book
(with Bank and Discount Columns)
CCP102.56 4
Double column cash book i.e, bank and
discount
Columns prepared by the modern business
concerns.
For safety reasons do not carry out their
Through cheques
CCP102.56 5
ONLY BANK transactions are recorded in this book
Bank Balance is ascertained DAILY
It is also called “Two Column Cash Book”
CCP102.56 6
In two column cash book, discount
CCP102.56 7
Proforma of Double Column Cash Book
CCP102.56 8
Proforma of Double Column Cash Book
(Bank & Discount)
Dr Cr
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Remember these points before preparing
Double Column Cash Book
CCP102.56 10
Record all bank receipts and discount
allowed on debit side/left hand side of the
double column cash book
CCP102.56 11
How to enter the transactions in Double Column
Cash Book
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1. First read the transaction.
2. Think whether cheque is received or
payment by cheque.
3. If cheque is received, record in bank column
on the debit side of the double column cash
book
4. If discount is there in the transaction, record
the same in discount allowed column.
5. Record the date of the transaction in date
column
6. Record in particulars column from whom the
cheque is received/cause of Receipt
CCP102.56 13
1. If cheque is issued, Record the same in bank
column on the credit side of the double column
cash book.
2. If discount is there in the transaction record the
same in discount received column
3. Record the date of the transaction in date column.
4. Record in particulars column to whom the cheque
is issued/cause of payment.
5. Follow the above steps for every transaction.
6. Balance the double column cash book.
7. Simply total the discount columns and record the
same
CCP102.56 14
Example 1: Prepare a Double column cash book with
bank and discount columns in the books of Shyam.
2007 April 1 Opening Balance Rs.20,000
3 Cash Sales Rs.15,000
12 Radhe Shyam paid through cheque Rs1,000;
Discount Rs.75
20 Cash Purchases Rs.1,400
24 Furniture purchased Rs.1,500.(payment
through cheque )
26 Withdrawn from bank for personal use
Rs.800.
28 Salaries paid through cheque Rs.1,500.
30 Cash paid to Ram Rs920; Discount received
Rs.80.
CCP102.56 15
Double Column Cash Book (Bank &
Discount) of Shyam
Dr.
Cr.
Date Particulars L Discount Bank Date Particulars L Discount Bank
F Allowed Rs. F Allowed Rs.
2007 2007
Apr.1 To opening 20,000 Apr 8 By purchases 1,400
3 balance 24 By furniture 1,500
12 To sales 15,000 26 By drawing 800
To Radhe 75 1,000 28 By salaries 1,500
shyam 30 By Ramu 920
30 By Balance 80 29,880
75 36,000 c/d 80 36,000
May
1 To balance
b/d 29,880
CCP102.56 16
Summary
Cash Book.
All Payments by Cheque and Discount Received
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Quiz
a) Debit Side
b) Credit Side
c) None of the above
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Quiz
• Debit Side
• Credit Side
• None of the above
CCP102.56 19
Frequently Asked Questions in Examinations
CCP102.56 20
16 Salaries paid Rs.2,250.
18 Wages paid Rs.150.
22 Cash from Mahesh Rs.1,000.
24 Furniture purchased Rs.1,400;discount Rs.100.
28 Received from Rahul Rs.1,230;discount Rs.20.
30 Office Expenses paid Rs.100.
ANS: Bank balance Rs.10,730; Discount allowed
Rs.120; Discount received Rs.25
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Thank You
CCP102.56 22