Books Of Prime Entry Formats: Cash Book – Two Column Format (Cash And Bank) (Copy)
Cash Book – Two Column Format (Cash And Bank)
Standard Two Column Cash Book Layout (Exam-Preferred)
Cash Book
| Date | Details | Cash | Bank |
|---|---|---|---|
| xxxx | xxxx |
- Two Column Cash Book Records Cash And Bank Transactions
- Acts As Both Journal And Ledger
- Separate Columns For Cash And Bank Maintained
Two-Sided Two Column Cash Book (Most Common Exam Layout)
Cash Book
| Debit (Receipts) | Cash | Bank | Credit (Payments) | Cash | Bank |
|---|---|---|---|---|---|
| Date | Details | xxxx | xxxx | Date | Details |
- Debit Side = Receipts
- Credit Side = Payments
- Cash And Bank Columns Kept Separate
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Two Column Cash Book With Balances c/d And b/d
Cash Book
| Debit (Dr) | Cash | Bank | Credit (Cr) | Cash | Bank |
|---|---|---|---|---|---|
| Date | Details | xxxx | xxxx | Date | Details |
| Balance c/d | xxxx | xxxx | |||
| Balance b/d |
- Cash Balance Always Debit
- Bank Balance Can Be Debit Or Credit
- Balance c/d Inserted On The Shorter Side
Bank Overdraft Presentation Format (When Applicable)
- Bank Overdraft Shown As Credit Balance
- Balance c/d Appears On Debit Side
- Balance b/d Appears On Credit Side
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Two Column Cash Book Without Date Column (Accepted)
Cash Book
| Debit (Dr) | Cash | Bank | Credit (Cr) | Cash | Bank |
|---|---|---|---|---|---|
| Details | xxxx | xxxx | Details | xxxx | xxxx |
| Balance c/d | xxxx | xxxx | |||
| Balance b/d | xxxx | xxxx |
- Used When Dates Are Not Provided
- Column Headings Must Be Clear
Typical Entries Recorded In Two Column Cash Book (Format Reference)
Debit Side (Receipts)
- Cash Sales
- Cheques Received
- Capital Introduced In Cash Or Bank
- Receipts From Customers
Credit Side (Payments)
- Cash Expenses
- Cheques Paid
- Payments To Suppliers
- Drawings (Cash Or Bank)
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Contra Entry Presentation Format
| Date | Details | Cash | Bank |
|---|---|---|---|
| Contra | xxxx | xxxx |
- Used When Cash And Bank Affect Each Other
- Example: Cash Deposited Into Bank Or Cash Withdrawn From Bank
- “C” Or “Contra” Written In Details Column
Posting Rule Format (Exam Technique)
- Cash Column → Cash Account
- Bank Column → Bank Account
- Contra Entries Not Posted To Ledger
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Presentation Rules For Two Column Cash Book (Exam Scoring)
- Clear Heading “Cash Book” Required
- Separate Cash And Bank Columns
- Contra Entries Clearly Indicated
- Balance c/d And Balance b/d Shown
- No Dr Or Cr Written Inside Amount Columns
Compact Two Column Cash Book Format (Short Questions)
Cash Book
| Dr | Cash | Bank | Cr | Cash | Bank |
|---|---|---|---|---|---|
| xxxx | xxxx | xxxx | xxxx | xxxx | xxxx |
Common Labels Used In Two Column Cash Book
- Cash Book
- Cash
- Bank
- Contra
- Balance c/d
- Balance b/d
One-Glance Emergency Exam Template
Cash Book
Debit = Receipts
Credit = Payments
Cash And Bank Columns Separate