CCP102

DEPARTMENT OF TECHNICAL EDUCATION
ANDHRA PRADESH
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice
(CCP)
Institute : GPW / Guntur
Year/Semester : I Year
Subject : ACCOUNTANCY-I
Subject Code : CCP102
Topic : CASH BOOK
Duration : 50 Mts
Sub Topic : Three Column Cash Book
Exercise - 4
Teaching Aids : PPT, ANIMATIONS
CCP102.66 1
Objectives :
On completion of this class you will be able to :
 Work out problems on 3-Column Cash Book
CCP102.66 2
Recap :
 In three column cash book receipts and

discount allowed recorded on the debit side,
payments and discount received are recorded
on the credit side
 Discount column is just totalled on both sides
CCP102.66 3
Exercise 4: Prepare a triple column Cash Book.
2004
Jan. 01 Opening Balances (Dr.)
Cash Rs. 80,000
Bank Rs.1,00,000
’’ 02 Personal use from bank Rs.22,000
’’ 03 Cash purchases Rs.10,000
’’ 04 Cheque given to Saleem Rs.8,500
Wages paid by cash Rs.12,200
’’ 06 Credit Sales to Anil Rs.18,560
’’ 06 Cash sales Rs.15,000
’’ 08 Received from Radha Rs.9,975;Discount Rs.25
’’ 10 Cash withdrawn for private purposes Rs.6,000
CCP102.66 4
2004
Jan. 12 Cheque received from Anil Rs.18,000
Discount Rs.560
the cheque was deposited in bank on 19the Jan.
’’ 15 Old furniture sold for Rs.750
’’ 16 Credit purchases from Shyam Rs.16,000
’’ 17 Income tax paid by cheque Rs.3,250
’’ 20 Rent paid Rs.15,000
’’ 21 Cash Sales Rs.16,000
’’ 22 Deposited in Bank Rs.5,000
’’ 25 Cash given to Shyam Rs.15,950 in settlement of
his debt.
’’ 30 Sales tax paid by cheque 2,250
’’ 31 Interest on investments received Rs.2,000
CCP102.66 5
2004 Jan 01 Opening Balances (Dr.)
Cash Rs.80,000, Bank
Rs.1,00,000
Record the opening balances in cash & bank
column on debit side
Triple Column Cash Book

Dr. Cr.
Date Particulars L D Cash Bank Date Particular L D Cash Bank
F A Rs. Rs. s F R Rs. Rs.
2004 To
Jan 1 Opening 80000 100000
Balance
CCP102.66 6
2004 Jan 02 Personal use from bank
Rs.22,000
 Withdrawn for personal use
 Record in Bank column on credit side

Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F R Rs. Rs.
2004 To 2004 By 22000

Jan 1 Opening 80000 100000 Jan Drawings
Balance 2 a/c
CCP102.66 7
2004 Jan 03 Cash puchases Rs.10,000
 Cash goes out
 Record in cash column on credit side

Dr. Cr.
2004 To 2004 By 22000

Balance 2 a/c
3 By 10000
Purchases
a/c
CCP102.66 8
2004 Jan 04 Cheque given to Saleem
Rs.8,500
 Cheque issued

Dr. Cr.
2004 To 2004 By 22000

Balance 2 a/c
3 By 10000
Purchases
a/c
4 By Saleem 8500
a/c
CCP102.66 9
2004 Jan 04 Wages paid by cash
Rs.12,200
 Cash goes out
Dr. Triple Column Cash Book
Cr.
2004 To 2004 By 22000

Balance 2 a/c
3 By 10000
Purchases
a/c
4 By Saleem 8500
a/c
4 By Wages 12200
a/c
CCP102.66 10
2004 Jan 06 Cash sales Rs.15,500
 Cash comes in
 Record in cash column on debit side

Cr.
2004 To 2004 By 22000

Balance 2 a/c
6 To Sales 15500 3 By 10000
a/c Purchases
a/c
4 By Saleem 8500
a/c
4 By Wages 12200
a/c
CCP102.66 11
2004 Jan 08 Received from Radha
Rs.9,975 Discount Rs.25
 Cash comes in and discount allowed
 Record in cash column on debit side and discount
allowed in discount allowed column
Cr.
2004 To 2004 By 22000

Jan Opening 80000 100000 Jan Drawings
1 Balance 2 a/c
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
8 To Radha 25 9975 4 By 8500
a/c Saleem
a/c
4 By Wages 12200
a/c
CCP102.66 12
2004 Jan 10 Cash withdrawn for private
purposes Rs.6,000
 Cash goes out
Dr. Triple Column Cash Book Cr.

2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
8 To Radha 25 9975 4 By 8500
a/c Saleem
a/c
4 By Wages 12200
a/c
10 By 6000
Drawings
a/c
CCP102.66 13
2004 Jan 12 Cheque received from
Anil Rs.18,000, Discount
Rs.560 the cheque was
deposited in bank
on 19th Jan
 Cheque received should be treated as cash, as the
cheque received is not deposited on the same day
 Cash comes in and discount allowed
 Record in cash column and discount in discount
allowed column on debit side
 Cheque deposited in the bank is explained in the next
slide
CCP102.66 14
Dr. Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
8 To Radha 25 9975 4 By 8500
a/c Saleem
a/c
12 To Anil a/c 560 18000 4 By Wages 12200
a/c
10 By 6000
Drawings
a/c
CCP102.66 15
2004 Jan 15 Old Furniture sold for Rs.750
 Cash comes in

Dr. Cr.
2004 To 2004 By 22000

1 Balance 2 a/c
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
8 To Radha 25 9975 4 By 8500
a/c Saleem
a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
CCP102.66 16
2004 Jan 17 Income tax paid by cheque
Rs.3,250
 Cash goes from bank
 Record in bank column on credit side
Dr. Cr.
2004 To Opening 2004 By 22000

Jan Balance 80000 100000 Jan Drawings
a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
8 To Radha 25 9975 4 By Saleem 8500
a/c a/c
a/c
15 To Furniture 750 10 By 6000
a/c Drawings
a/c
17 By Income 3250
Tax a/c
CCP102.66 17
2004 Jan 19 The Cheque received on
12th deposited in bank
today
 Cash goes out and Bank receipt, it is a Contra Entry
 Record in cash column on credit side & in bank
 Write the alphabet ‘C’ in Ledger Folio column on two
sides
CCP102.66 18
Dr. Cr.
2004 To Opening 2004 By 22000

a/c
1 2
6 To Sales 15000 3 By 10000

a/c Purchases
a/c
a/c a/c
a/c
15 To Furniture 750 10 By 6000
a/c Drawings
a/c
19 To Cash a/c C 18000 17 By Income 3250
Tax a/c
19 By Bank a/c C 18000
CCP102.66 19
2004 Jan 20 Rent paid Rs.15,000
 Cash goes out

CCP102.66 20
Dr. Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000

a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
19 To Cash C 18000 17 By Income 3250
a/c Tax a/c
19 By Bank C 18000
a/c
20 By Rent 15000
a/c
CCP102.66 21
2004 Jan 21 Cash sales Rs.16,000
 Cash comes in
CCP102.66 22
Dr. Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
a/c Tax a/c
21 To Sales 16000 19 By Bank C 18000
a/c a/c
20 By Rent 15000
a/c
CCP102.66 23
2004 Jan 22 Deposited in Bank
Rs.5,000
 Cash goes out and Bank receipt, it is a Contra Entry
 Record in cash column on credit side & in bank
 Write the alphabet ‘C’ in Ledger Folio column on
two sides
CCP102.66 24
Dr. Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
a/c Tax a/c
21 To Sales 16000 19 By Bank C 18000
a/c a/c
22 To Cash C 5000 20 By Rent 15000
a/c a/c
22 By Bank C 5000
a/c
CCP102.66 25
2004 Jan 25 Cash given to Shyam
Rs.15,950 in
settlement of his
debt
 Cash goes out and discount received
 Record in cash column on credit side and discount
in discount Received column
CCP102.66 26
Dr. Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
a/c Tax a/c
21 To Sales 16000 19 By Bank C 18000
a/c a/c
22 To Cash C 5000 20 By Rent 15000
a/c a/c
22 By Bank C 5000
a/c
25 By Shyam 50 15950
a/c
CCP102.66 27
2004 Jan 30 Sales tax paid by
cheque Rs.2,250
 Cheque issued
CCP102.66 28
Dr. Triple Column Cash Book Cr.
2004 To 2004 By 22000

Balance a/c
1 2
6 To Sales 15000 3 By 10000
a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
a/c Tax a/c
21 To Sales 16000 19 By Bank C 18000
a/c a/c
22 To Cash C 5000 20 By Rent 15000
a/c a/c
22 By Bank C 5000
a/c
25 By Shyam 50 15950
a/c
30 By Sales 2250
Tax a/c
CCP102.66 29
2004 Jan 31 Interest on
investments
received Rs.2,000
 Cash comes in
CCP102.66 30
Dr. Cr.
2004 To Opening 2004 By 22000

1 2 a/c
6 To Sales 15000 3 By 10000

a/c Purchases
a/c
a/c a/c
a/c
15 To 750 10 By 6000
Furniture Drawings
a/c a/c
19 To Cash a/c C 18000 17 By Income 3250
Tax a/c
21 To Sales 16000 19 By Bank a/c C 18000
a/c
22 To Cash a/c C 5000 20 By Rent a/c 15000
31 To Interest 2000 22 By Bank a/c C 5000
on
Investemen
ts a/c
25 By Shyam 50 15950
a/c
30 By Sales 2250
Tax a/c
CCP102.66 31
Dr. Cr.
2004 To Opening 2004 By Drawings a/c 22000
Jan Balance 80000 100000 Jan
1 2
6 To Sales 15000 3 By Purchases 10000
a/c a/c
8 To Radha 25 9975 4 By Saleem a/c 8500
a/c
12 To Anil a/c 560 18000 4 By Wages a/c 12200
15 To 750 10 By Drawings a/c 6000
Furniture
a/c
19 To Cash a/c C 18000 17 By Income Tax 3250
a/c
21 To Sales 16000 19 By Bank a/c C 18000
a/c
22 To Cash a/c C 5000 20 By Rent a/c 15000
31 To Interest 2000 22 By Bank a/c C 5000
on
Investemen
ts a/c
25 By Shyam a/c 50 15950
30 By Sales Tax 2250
a/c
31 By Balance c/d 59575 87000
585 141725 123000 50 141725 123000
Feb1 To Balance 59575 87000
b/d
CCP102.66 32
Summary :
 All Cash and Bank Receipts and Discount

allowed are recorded on the debit side of the
 All Cash and Bank Payments and Discount

Received are recorded on the credit side of the
CCP102.66 33
Quiz :
1. Cheque received from Raju not sent to bank

recorded on
a) Debit Side Cash Column
b) Credit Side Bank Column
c) None of the above
CCP102.66 34
Quiz :
2. Rent paid by cheque Rs.2,000 recorded on
a) Debit Side Bank Column
b) Credit Side Cash Column
c) None of the above
CCP102.66 35
Frequently Asked Quesitons :
1. Prepare Three Column Cash Book from the following
particulars
2006
June 01 Cash in hand Rs.8,000
’’ 02 Cash at Bank Rs.5,800
’’ 04 Cash Sales Rs.3,200
’’ 06 Issued a cheque to ‘B’ Rs.2,950
Discount Rs.50
’’ 07 Received cash from R Rs.1,200
Cheque Rs.2,500
Discount Rs.100(cheque deposited with bank)
’’ 12 Cash withdrawn from bank for office use Rs.800
’’ 20 Paid salaries by cheque Rs.1,000
ANS: Cash balance Rs. 3,200 Bank balance Rs. 3,500
CCP102.66 36
Thank You
CCP102.66 37

CCP102

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DEPARTMENT OF TECHNICAL EDUCATION

On completion of this class you will be able to :

 Work out problems on 3-Column Cash Book

 In three column cash book receipts and

Triple Column Cash Book

Triple Column Cash Book

2004 To 2004 By 22000

Triple Column Cash Book

2004 To 2004 By 22000

Triple Column Cash Book

2004 To 2004 By 22000

2004 To 2004 By 22000

Dr. Triple Column Cash Book

2004 To 2004 By 22000

2004 To 2004 By 22000

Dr. Triple Column Cash Book Cr.

2004 To 2004 By 22000

2004 To 2004 By 22000

Triple Column Cash Book

2004 To 2004 By 22000

2004 To Opening 2004 By 22000

2004 To Opening 2004 By 22000

6 To Sales 15000 3 By 10000

 Cash goes out

2004 To 2004 By 22000

6 To Sales 15000 3 By 10000

2004 To 2004 By 22000

2004 To 2004 By 22000

2004 To 2004 By 22000

2004 To 2004 By 22000

2004 To Opening 2004 By 22000

6 To Sales 15000 3 By 10000

 All Cash and Bank Receipts and Discount

 All Cash and Bank Payments and Discount

1. Cheque received from Raju not sent to bank

a) Debit Side Cash Column

b) Credit Side Bank Column

c) None of the above

2. Rent paid by cheque Rs.2,000 recorded on

a) Debit Side Bank Column

b) Credit Side Cash Column

c) None of the above

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