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Question 13 of 28

Q.Give the format of 'Three column cash book'.

Tamil Nadu DgeTamil Nadu HSC First Year (DGE) Commerce Board 2022Subjective· 3mImportance★★★★★
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A triple column cash book has Discount, Cash and Bank columns on both the debit (receipts) and credit (payments) sides.

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the three column (triple column) cash book records cash transactions, bank transactions and cash discount all in one book. Like every cash book it has two sides — the debit side for receipts and the credit side for payments — and each side has three amount columns: Discount, Cash and Bank.

Format of Three Column Cash Book

Dr. (Receipts)Cr. (Payments)
DateParticularsR.NoL.FDiscount ₹Cash ₹Bank ₹DateParticularsV.NoL.FDiscount ₹Cash ₹Bank ₹

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