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Dear Teachers,

​

These slides have been prepared based on the NCERT syllabus to support you in teaching Plus One and Plus Two Accountancy and Computerised Accounting.

​

Please review and verify the content before using it in your classrooms. If you find any errors or have feedback, please let me know.

​

Mujeeb Rahiman C

HSST Commerce

GHSS Pattikkad

Malappuram Dt.

​

✉️ mujeebchemmala@gmail.com

9995983075 �

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Chapter - 4

Recording of Transactions - II

Double Column Cash Book

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Double Column Cash Book

A businessman generally opens a Current Account with a bank. When the number of bank transactions is large; it is convenient to have a separate amount column for bank transactions in the cash book

In this type of cash book, there are two amount columns on each side of the cash book.

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Pay in Slip

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Cheque

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Format – Double Column Cash Book

Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Dr.

Cr.

Cash

Cash

Balance b/d

XXXX

XXXX

Balance b/d (overdraft)

XXXX

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Cash Receipts

Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Dr.

Cr.

Cash

Cash

XXXX

XXXX

Cash Payments

Recording of cash receipts and cash payments

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Dr.

Cr.

Cash

Cash

XXXX

XXXX

Receipts through bank

Payments by cheque

Recording of receipts through bank and payments by cheque

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Transaction between cash and bank

​

Contra Entry

1. Cash deposited into Bank

2. Cash withdrawn from Bank for office use

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Dr.

Cr.

Cash

Cash

XXXX

XXXX

C

C

Cash deposited into bank

Cash

Bank

The alphabet “C” is written in LF column on both sides

‘C’ stands for Contra

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Dr.

Cr.

Cash

Cash

XXXX

XXXX

C

C

Cash withdrawn from bank for office use

Bank

Cash

The alphabet “C” is written in LF column on both sides

‘C’ stands for Contra

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Consider the following transactions of M/s Tools India Ltd and prepare a Double Column Cash Book for the month of September 2017

Sep 1 Bank balance Rs. 42,000

1 Cash balance Rs. 15,000

4 Purchased goods by cheque Rs. 12,000

8 Sales of goods for cash Rs. 6,000

13 Purchased machinery by cheque Rs. 5,500

16 Sold goods and received cheque (deposited same day) Rs. 4,500

17 Purchased goods from Mridula by cash Rs. 17,400

20 Purchased stationery by cheque Rs. 1,10

24 Cheque given to Rohit Rs. 1,500

27 Cash withdrawn from bank Rs. 10,000

30 Rent paid by cheque Rs. 2,500

30 Paid salary Rs. 3,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Dr.

Cr.

Cash

Cash

15000

Sep 1 Bank balance Rs. 42,000

1 Cash balance Rs. 15,000

Balance b/d (overdraft)

XXXX

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Dr.

Cr.

Cash

Cash

15000

4 Purchased goods by cheque Rs. 12,000

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Dr.

Cr.

Cash

Cash

15000

8 Sales of goods for cash Rs. 6,000

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Machinery

13/09/17

5500

Dr.

Cr.

Cash

Cash

15000

13 Purchased machinery by cheque Rs. 5,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Machinery

13/09/17

5500

Dr.

Cr.

Cash

Cash

15000

16 Sold goods and received cheque (deposited same day) Rs. 4,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Dr.

Cr.

Cash

Cash

15000

17 Purchased goods from Mridula by cash Rs. 17,400

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Dr.

Cr.

Cash

Cash

15000

20 Purchase stationery by cheque Rs. 1,100

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Dr.

Cr.

Cash

Cash

15000

24 Cheque given to Rohit Rs. 1,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Dr.

Cr.

Cash

Cash

15000

c

c

27 Cash withdrawn from bank Rs. 10,000

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Dr.

Cr.

Cash

Cash

15000

c

c

30 Rent paid by cheque Rs. 2,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Dr.

Cr.

Cash

Cash

15000

c

c

30 Paid salary Rs. 3,500

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Dr.

Cr.

Cash

Cash

15000

c

c

Balancing of Cash Book

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Balance c/d

30/09/17

13900

46500

46500

Balance b/d

01/10/17

13900

Dr.

Cr.

31000

31000

Cash

Cash

15000

c

c

10100

10100

Balancing of Cash Book

31000

20900

32600

46500

Balance c/d (overdraft)

XXXX

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Balance c/d

30/09/17

13900

46500

46500

Balance b/d

01/10/17

13900

Dr.

Cr.

31000

31000

Cash

Cash

15000

c

c

10100

10100

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Posting of Double Column Cash Book

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Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Balance c/d

30/09/17

13900

46500

46500

Dr.

Cr.

31000

31000

Cash

Cash

15000

c

c

10100

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Sales Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

08/09/17

6000

Dr.

Cr.

Bank Account

16/09/17

4500

Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Balance c/d

30/09/17

13900

46500

46500

Dr.

Cr.

31000

31000

Cash

Cash

15000

c

c

10100

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Purchases Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Bank Account

04/09/17

12000

Dr.

Cr.

Cash Book

Date

Bank

Date

Bank

Receipts

Payments

LF

LF

Balance b/d

42000

01/09/17

Purchases

04/09/17

12000

Sales

6000

08/09/17

Sales

4500

16/09/17

Bank

10000

27/09/17

Machinery

13/09/17

5500

Purchases

17/09/17

17400

Stationery

20/09/17

1100

Rohit

24/09/17

1500

Cash

27/09/17

10000

Rent

30/09/17

2500

Salary

30/09/17

3500

Balance c/d

30/09/17

13900

46500

46500

Dr.

Cr.

31000

31000

Cash

Cash

15000

c

c

10100

Cash Account

17/09/17

17400

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MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT

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MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT