Double Column Cash Book | Explained with Example

The Columns of the Double Column Cash Book:

1. Date:
2. Particulars:
3. Voucher Number (V. NO.):
4. L.F. (Ledger Folio):

Example of Discount and Cash Column:

1. 01/04/17 Started a business with cash Rs 50,000/-
2. 04/04/17 Goods purchase worth Rs 10,000/- and payment made immediately get discount Rs 100/-
3. 07/04/17 Rent paid for the building Rs 1,000/-
4. 09/04/17 Wages paid for Rs 2,500/-
5. 11/04/17 Sold goods worth Rs 5,000/- and to receive payment immediately allow discount Rs 100/-
6. 12/04/17 Sold goods to Ram & sons Rs 4,000/-
7. 14/04/17 Commission paid to Rohan Rs 100/-
8. 15/04/17 Payment received from Ram & sons Rs 3,950 and Allowed them a discount of Rs 50/-
9. 16/04/17 Labour charges paid for Rs 250/-
10. 18/04/17 Furniture purchase for Rs 2,500/-
11. 21/04/17 Sold goods worth Rs 2,500/- to Ramesh.
12. 23/04/17 Payment made to Ramesh Rs 2,450 and received the discount of Rs. 50/-
13. 25/04/17 Freight paid to Rs 300/-.
14. 29/04/17 An owner withdraw cash from the business for personal use Rs1,000.

Solution: -

Example of Bank and Cash Column:

1. 01/04/17 Started a business with cash Rs 50,000/- and bank balance of Rs 2,00,000/-
2. 04/04/17 Goods purchase worth Rs 10,000/- and payment made immediately By cheque.
3. 07/04/17 Rent paid for the building Rs 1,000/-
4. 09/04/17 Wages paid for Rs 2,500/- by Cheque
5. 11/04/17 Sold goods worth Rs 5,000/- and receive payment immediately by cheque 
6. 12/04/17 Sold goods to Ram & sons Rs 4,000/-
7. 14/04/17 Commission paid to Rohan Rs 100/-
8. 15/04/17 Payment received from Ram & sons Rs 4,000/- By cheque.
9. 16/04/17 Labour charges paid for Rs 250/-
10. 18/04/17 Furniture purchase for Rs 2,500/-
11. 21/04/17 Sold goods worth Rs 2,500/- to Ramesh.
12. 23/04/17 Payment made to Ramesh Rs 2500 by Cheque
13. 25/04/17 Freight paid to Rs 300/-.
14. 29/04/17 An owner withdraw cash from the business for personal use Rs1,000.

Solution: -

Example of Discount and Bank Column:

1. 01/04/17 Started a business with cash Rs 50,000/-
2. 04/04/17 Goods purchase worth Rs 10,000/- and payment made immediately get discount Rs 100/-
3. 07/04/17 Rent paid for the building Rs 1,000/-
4. 09/04/17 Wages paid for Rs 2,500/-
5. 11/04/17 Sold goods worth Rs 5,000/- and to receive payment immediately allow discount Rs 100/-
6. 12/04/17 Purchase goods from Ram & sons Rs 4,000/-
7. 14/04/17 Commission paid to Rohan Rs 100/-
8. 15/04/17 Payment received from Ram & sons Rs 3,950 and Allowed her discount of Rs 50/-
9. 16/04/17 Labour charges paid for Rs 250/-
10. 18/04/17 Furniture purchase for Rs 2,500/-
11. 21/04/17 Sold goods worth Rs 2,500/- to Ramesh.
12. 23/04/17 Payment made to Ramesh Rs 2,450 and received the discount of Rs. 50/-
13. 25/04/17 Freight paid to Rs 300/-.
14. 29/04/17 An owner withdraw cash from the business for personal use Rs1,000.