Performance Objectives
At the end of this lesson, the students should be able to know:
- Meaning of Cash Book
- Uses of Cash Book
- Nature of Cash Book
- Types of Cash Book
- Format of Single Column Cash Book
- Preparation of Single Column Cash Book
- Double Column Cash Book
- Meaning of Contra Entries
- Treatment of Contra Entries
- Preparation of Double Column Cash Book
- Meaning of Three Column Cash Book
- Meaning of Discount
- Reasons for Granting Discount
- Meaning and Features of the types of Discount
- Differences between Trade Discount and Cash Discount
- Preparation of Three Column Cash Book
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