Exercises · Q11
Q.Prepare a Triple Column Cash Book from the following transactions of a trader:
2026 Aug 1 — Balances: Cash in hand ₹4,000; Cash at Bank ₹18,000.
Aug 4 — Cash sales ₹3,200.
Aug 8 — Deposited into bank ₹2,500.
Aug 12 — Received a cheque from Om ₹3,800 in full settlement of his account of ₹4,000 (discount allowed ₹200), deposited into bank the same day.
Aug 16 — Paid Pravin by cheque ₹2,850 in full settlement of his account of ₹3,000 (discount received ₹150).
Aug 20 — Withdrew ₹1,000 from the bank for office use.
Aug 24 — Paid rent in cash ₹700.
Aug 28 — Cash purchases ₹1,100.
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Start your 14-day free trial to unlock the full solution →Triple Column Cash Book — Receipts (Dr) side
| Date | Particulars | L.F. | Discount (₹) | Cash (₹) | Bank (₹) |
|---|---|---|---|---|---|
| Aug 1 | To Balance b/d | 4,000 | 18,000 | ||
| Aug 4 | To Sales A/c | 3,200 | |||
| Aug 8 | To Cash A/c | C | 2,500 | ||
| Aug 12 | To Om | 200 | 3,800 | ||
| Aug 20 | To Bank A/c | C | 1,000 | ||
| Total | 200 | 8,200 | 24,300 |
Triple Column Cash Book — Payments (Cr) side
| Date | Particulars | L.F. | Discount (₹) | Cash (₹) | Bank (₹) |
|---|---|---|---|---|---|
| Aug 8 | By Bank A/c | C | 2,500 | ||
| Aug 16 | By Pravin | 150 | 2,850 | ||
| Aug 20 | By Cash A/c | C | 1,000 | ||
| Aug 24 | By Rent A/c | 700 | |||
| Aug 28 | By Purchases A/c | 1,100 | |||
| Aug 31 | By Balance c/d | 3,900 | 20,450 | ||
| Total | 150 | 8,200 | 24,300 |
Check: Cash — receipts ₹8,200 = payments (2,500 + 700 + 1,100 = 4,300) + closing balance ₹3,900 = ₹8,200. Bank — receipts ₹24,300 = payments (2,850 + 1,000 = 3,850) + closing balance ₹20,450 = ₹24,300. Both columns tally. …
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