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Cash book

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introduction to simple cash book

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Cash book

  1. 1. The cashbook The cash book is a book of account which is used to record all money received and all money paid out within a period of time. A cashbook is a book in which all cash transactions are recorded. Note that credit transactions are not recorded in the cashbook. Classes of cashbook There are four main categories of cashbook. They are: 1 .The single-column cashbook This is concerned only with cash receipts and cash payments. 2.The double-column cashbook The double column cashbook records cash and cheque receipts and payments. It has an additional column for ‘bank’. 3 The three-column cashbook The three-column cashbook covers cash and cheque receipts and payments as well as cash discounts given and received. Hence, it has extra columns for cash, bank and discount. 4 The petty cashbook This category of cashbook deals with minor expenses or payments. This unit will consider only the first two classes or categories. The other two will be considered in units two and three of this theme.
  2. 2. Jan 2 Jan 3 Jan 5 Jan 10 Jan 15 Jan 16 Jan 20 Jan 28 Jan 30 Started business with cash Bought goods by cash Cash sales Paid for stationery Cash purchases Sold goods for cash Received cash from John Paid salary Paid rent N 15,000 4,000 1,500 500 1,000 2,000 1,200 1 ,000 200 Question Enter the following transactions in the cashbook of Boluwatife Enterprise for the month of January 2010.