Triple Column Cash Book | Explained with Example

What is the Triple Column Cash Book?

1. Cash Column
2. Bank Column
3. Discount Column

The format of the triple Column Cash Book:

1. Date:
2. Particulars:
3. V. NO (Voucher Number):
4. L.F. (Ledger Folio):
5. Amount ( It Included three columns i.e. 1. Discount, 2. Cash and 3. Bank.)

Explanation of all columns:

1. Date:

2. Particulars:

3. Voucher Number (V. NO.):

4. L.F. (Ledger Folio):

5. Amount Columns:

1. Discount Column:

2. Cash Column:

3. Bank Column:

Example of Triple Column Cash Book :

1. 01/04/21 Started a business with cash Rs 50,000/- and bank balance of Rs 2,00,000/-
2. 04/04/21 Goods purchase worth Rs 10,000/- and payment made immediately By cheque and get discount Rs 100/-
3. 07/04/21 Rent paid for the building Rs 1,000/-
4. 09/04/21 Wages paid for Rs 2,500/- by Cheque
5. 11/04/21 Sold goods worth Rs 5,000/- and to receive payment immediately by cheque and allow discount Rs 100/-
6. 12/04/21 Sold goods to Ram & sons Rs 4,000/-
7. 14/04/21 Commission paid to Rohan Rs 100/-
8. 15/04/21 Payment received from Ram & Sons Rs 3,950 by cheque. and allowed them a discount of Rs 50/-
9. 16/04/21 Labour charges paid for Rs 250/-
10. 18/04/21 Cash deposited into Bank Rs 25,000/-
11. 21/04/21 Purchased goods worth Rs 2,500/- from Ramesh.
12. 23/04/21 Payment made to Ramesh Rs 2,450 by Cheque and received the discount of Rs. 50/-
13. 25/04/21 Cash withdrawal from Bank for office use Rs 5,000/-.
14. 29/04/21 An owner withdraw cash from the business for personal use of Rs1,000.