Cash Book – Double & Triple Column

Single column was just cash. Now we add Bank and Discount columns for complete financial tracking.

Double Column Cash Book

Has TWO amount columns on each side:

1. Cash Column
2. Bank Column

Format

Dr. (Receipts)					Cr. (Payments)
Date	Particulars	L.F.	Cash	Bank	Date	Particulars	L.F.	Cash	Bank

When to Use Which Column?

Transaction	Cash Column	Bank Column
Cash received	✅ Debit	❌
Cash paid	❌	✅ Credit
Cheque received	❌	✅ Debit
Cheque issued	❌	✅ Credit
Cash deposited in bank	✅ Credit	✅ Debit (Contra)
Cash withdrawn from bank	✅ Debit	✅ Credit (Contra)

Contra Entries

Definition: Entries that appear on BOTH sides of the cash book.

Symbol: Write "C" in the L.F. column.

Examples:

1. Deposited ₹10,000 cash into bank

   • Cash goes out → Credit Cash column
   • Bank increases → Debit Bank column

2. Withdrew ₹5,000 from bank for office use

   • Cash comes in → Debit Cash column
   • Bank decreases → Credit Bank column

Solved Example: Double Column Cash Book

Transactions for April 2024:

• Apr 01: Cash in hand ₹20,000, Cash at bank ₹50,000
• Apr 03: Received cash from Ramesh ₹10,000
• Apr 05: Paid rent by cheque ₹5,000
• Apr 10: Deposited cash into bank ₹8,000
• Apr 15: Withdrew from bank for office use ₹3,000
• Apr 20: Received cheque from Mohan ₹12,000 and deposited into bank
• Apr 25: Paid salary in cash ₹4,000

Solution: Double Column Cash Book

Date	Particulars	L.F.	Cash	Bank	Date	Particulars	L.F.	Cash	Bank
Apr 01	To Balance b/d		20,000	50,000	Apr 05	By Rent A/c			5,000
Apr 03	To Ramesh A/c		10,000		Apr 10	By Bank A/c	C	8,000
Apr 10	To Cash A/c	C		8,000	Apr 15	By Cash A/c	C		3,000
Apr 15	To Bank A/c	C	3,000		Apr 25	By Salary A/c		4,000
Apr 20	To Mohan A/c			12,000	Apr 30	By Balance c/d		21,000	62,000
	Total		33,000	70,000		Total		33,000	70,000
May 01	To Balance b/d		21,000	62,000

Note: Apr 20 - Cheque received is directly deposited, so only Bank column affected.

Triple Column Cash Book

Adds a THIRD column: Discount Column

Types of Discount

1. Discount Allowed (by us to customers)

• When customer pays early, we give discount
• Appears on Debit side (we bear the loss)
• Example: Ramesh owes ₹10,000, pays ₹9,800, we allow ₹200 discount

2. Discount Received (from suppliers)

• When we pay early, supplier gives discount
• Appears on Credit side (we gain)
• Example: We owe Mohan ₹5,000, pay ₹4,900, receive ₹100 discount

Format

Dr.						Cr.
Date	Particulars	L.F.	Discount	Cash	Bank	Date	Particulars	L.F.	Discount	Cash	Bank

Solved Example: Triple Column Cash Book

Transactions:

• Apr 01: Balances - Cash ₹15,000, Bank ₹40,000
• Apr 05: Received from Ramesh ₹9,500 in cash, allowed him discount ₹500 (he owed ₹10,000)
• Apr 10: Paid to Mohan ₹4,800 by cheque, received discount ₹200 (we owed ₹5,000)
• Apr 15: Deposited ₹5,000 into bank
• Apr 20: Withdrew ₹2,000 from bank

Solution: Triple Column Cash Book

Date	Particulars	L.F.	Disc.	Cash	Bank	Date	Particulars	L.F.	Disc.	Cash	Bank
Apr 01	To Bal b/d			15,000	40,000	Apr 10	By Mohan A/c		200		4,800
Apr 05	To Ramesh A/c		500	9,500		Apr 15	By Bank A/c	C		5,000
Apr 15	To Cash A/c	C			5,000	Apr 20	By Cash A/c	C			2,000
Apr 20	To Bank A/c	C		2,000		Apr 30	By Bal c/d			21,500	38,200
	Total		500	26,500	45,000		Total		200	26,500	45,000
May 01	To Bal b/d			21,500	38,200

Important Notes on Discount Columns

1. Discount columns are NOT totaled with cash/bank
2. Discount columns are NOT balanced
3. Only totals are posted to ledger:
   • Total Discount Allowed (Dr. side) → Debit Discount Allowed A/c
   • Total Discount Received (Cr. side) → Credit Discount Received A/c

Posting to Ledger

From the triple column example:

Discount Allowed Account

Date	Particulars	Amount
Apr 30	To Sundries (as per Cash Book)	500

Discount Received Account

Date	Particulars	Amount
Apr 30	By Sundries (as per Cash Book)	200

Quiz

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💡 Final Wisdom: "Double and Triple Column Cash Books are like upgrading from a bicycle to a car. More features, more control, but you need to know which pedal does what!"