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Topic Content:
- llustration – Three Column Cash Book
Illustration 6.6.1:
The following is a worked example of a three Column Cash book. Write up a three-column cash book from the following details.
| Jan 1: | Balance brought forward: Cash in hand Cash at Bank |
| Jan 2: | Received a cash loan of |
| Jan 3: | Bought goods for cash |
| Jan 4: | Bought Motor Van paying by cheque |
| Jan 5: | Cash withdrawn from the Bank |
| Jan 7: | Paid wages in cash |
| Jan 8: | Cash drawings |
| Jan 10: | Cash sales paid directly into the bank |
| Jan 12: | We paid the following accounts by cheque less 10% discount in each case: Bisi |
| Jan 13: | The following paid us their account by cheque Less 2.5% discount in each case: Biodun |
| Jan 15: | We paid Zidane an amount of by cheque |
| Jan 16: | Cash sales |
| Jan 18: | Paid Rent in cash |
| Jan 21: | Received commission by cheque |
| Jan 23: | The following persons paid us their account by cheque in each case deducting 5% discount. Uson |
| Jan 25: | We paid the following accounts by cheque, in each case deducting 2% discount: Taiwo |
| Jan 26: | Paid Insurance by cash |
| Jan 29: | Segun paid us a cheque for deducted |
Solution:
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