Q.State, with reason, whether each of the following transactions of Kavya Traders would appear in the Cash Book, and if so, on which side/column:

The Cash Book records only actual cash/bank receipts and payments — a credit transaction and an amount merely due but not yet received/paid stay out of it entirely.

1. Cash received from Mala, ₹2,000 — an actual cash receipt, entered on the DEBIT side, Cash column, of the Cash Book.
2. Purchased goods on credit from Geetha Traders, ₹5,000 — no cash or bank is involved at all at the time of purchase; this is entered in the Purchases Book, not the Cash Book (it will only touch the Cash Book later, when the amount is actually paid).
3. Cheque received from Bala Traders and deposited into bank the same day, ₹3,500 — an actual bank receipt, entered directly on the DEBIT side, Bank column, of the Cash Book (posted to the credit of Bala Traders' account); since the cheque never passed through the cash till at all, no contra entry is needed here. …

Students sometimes enter an amount merely DUE (not yet actually received or paid) into the Cash Book — the Cash Book records only genuine cash/bank movements that have a …