Q.In Triple column cash book, the balance of bank overdraft brought forward will appear in

A bank overdraft brought forward appears on the credit side of the bank column — option (d).

Understanding overdraft in the cash book

• A normal (favourable) bank balance is a debit balance in the bank column — the business has money in the bank.
• A bank overdraft is the opposite: the business has drawn more than it had, so it owes the bank. This is a credit balance of the bank column.
• When the overdraft is carried into the next period, the opening balance 'By Balance b/d' is written on the credit side of the bank column. …