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Elements of Book Keeping & Accountancy Cash Book Prepared by Asif Yusuf bhai shaikh E-mail:asif_r78@yahoo.com Guide: Mr.Joseph Joseph E-mail: fdhameediyah@yahoo.in
[object Object],[object Object],Introduction
(1). Simple Cash Book (2).  Two columnar Cash Book (3).  Three Columnar Cash Book Types of cash book
[object Object],[object Object],[object Object],1. Simple Cash Book
[object Object],Format Date Receipts RN LF Amt Date Payments VN LF Amt
[object Object],[object Object],[object Object],[object Object],[object Object],2. Two Columnar Cash Book
[object Object],Format Date Receipts RN LF Discount allow Amt Date Payments VN LF Discount receive Amt
[object Object],[object Object],2. Cash and Bank Columnar Book
[object Object],Format Date Receipts RN LF Bank Amt Cash  Amt Date Payments VN LF Bank Amt Cash  Amt
[object Object],[object Object],[object Object],3. Bank and Discount Columnar Book
[object Object],Format Date Receipts RN LF Discount allow Bank Amt Date Payments VN LF Discount receive Cash Amt
[object Object],[object Object],3. Three Columnar Cash Book
[object Object],Format Date Receipts RN LF Discount allowed Cash Amt Bank Amt Date Payments VN LF Discount received Cash  Amt Bank Amt
Example of Three column cash book. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Transactions
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Three columnar cash book Date Receipts RN LF Dis. allo Cash Amt Bank Amt Date Payments VN LF Dis rec Cash Amt Bank Amt May 2010 To, May 2010 By, 1. Balance b/f 5000 1. Balance b/f 3000 3. Sales A/c 2500 3. Purchases A/c 1000 5. Capital A/c 8000 7. Bank A/c C 4000 7. Cash A/c C 4000 9. Purchases  A/c 500 2250 2250 14. Commission A/c 1000 11. Salary A/c 600 18. Sales A/c 600 5400 11. Brokerage  A/c 100 21. Bank A/c C 3000 11. Wages A/c 50 21. Cash A/c C 3000
25. Mayank A/c 3000 23. Drawings A/c 2000 31. Cash A/c 6500 23. Shop rent A/c 1000 28. Mayank  A/c 3000 31. Bank A/c C 6500 31. Balance  C/f 2000  7650 Total 600 19500 18900 500 19500 18900 June 1. Balance b/f 2000 7650
Thank you Mohammed Asif  Class:11 FD (Hameediyah) English Hr. Sec. School Ahmedabad 1

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Asif account

  • 1. Elements of Book Keeping & Accountancy Cash Book Prepared by Asif Yusuf bhai shaikh E-mail:asif_r78@yahoo.com Guide: Mr.Joseph Joseph E-mail: fdhameediyah@yahoo.in
  • 2.
  • 3. (1). Simple Cash Book (2). Two columnar Cash Book (3). Three Columnar Cash Book Types of cash book
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17. Three columnar cash book Date Receipts RN LF Dis. allo Cash Amt Bank Amt Date Payments VN LF Dis rec Cash Amt Bank Amt May 2010 To, May 2010 By, 1. Balance b/f 5000 1. Balance b/f 3000 3. Sales A/c 2500 3. Purchases A/c 1000 5. Capital A/c 8000 7. Bank A/c C 4000 7. Cash A/c C 4000 9. Purchases A/c 500 2250 2250 14. Commission A/c 1000 11. Salary A/c 600 18. Sales A/c 600 5400 11. Brokerage A/c 100 21. Bank A/c C 3000 11. Wages A/c 50 21. Cash A/c C 3000
  • 18. 25. Mayank A/c 3000 23. Drawings A/c 2000 31. Cash A/c 6500 23. Shop rent A/c 1000 28. Mayank A/c 3000 31. Bank A/c C 6500 31. Balance C/f 2000 7650 Total 600 19500 18900 500 19500 18900 June 1. Balance b/f 2000 7650
  • 19. Thank you Mohammed Asif Class:11 FD (Hameediyah) English Hr. Sec. School Ahmedabad 1