Page 5 - NOTES- CASH BOOK

Recording of Transactions - II 103

Rukmani’s Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Nov.24 Cash 12,500

Rent Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Nov.30 Cash 2,500

Salary Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Nov. 30 Cash 3,500

Bank’s Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Nov.30 Cash 8,000
4.1.2 Double Column Cash Book

In this type of cash book, there are two columns of amount on each side of the
cash book. In fact, now-a-days bank transactions are very large in number. In
many organisations, as far as possible, all receipts and payments are affected
through bank.
A businessman generally opens a current account with a bank. Bank, do
not allow any interest on the balance in current account but charge a small
amount, called incidental charges, for the services rendered.
For depositing cash/cheques in the bank account, a form has to be filled,
which is called a pay-in-slip. (refer figure 4.2) It contains a counterfoil also
which is returned to the customer (depositor) with the signature of the cashier,
as receipt.
The bank issues blank cheque forms, to the account holder for withdrawing
money. (refer figure 4.3) The depositor writes the name of the party to whom
payment is to be made after the words Pay printed on the cheque. Cheque

2018-19