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. …

A bank overdraft is a credit balance in the bank column, so the balance brought forward appears on the credit side of the bank column — the correct answer is option (c).

In a triple column cash book, the bank column behaves like a bank account:

• A favourable (debit) balance means money is in the bank; it is brought down on the debit side. …