Give the format of ‘Double column cash book’.

Ledger

Cashbook with cash and discount columns

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Double Column Cash Book (Cash Book with Cash and Discount Column)

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Chapter 7: Subsidiary Books - 2 - Very short answer questions [Page 145]

Chapter 7 Subsidiary Books - 2
Very short answer questions | Q II 6. | Page 145

Enter the following transaction in Ahamad’s cash book with discount and cash columns.

2017 Oct
1	Cash balance	37,500
3	Cash Sales	33,000
7	Paid to Velan Rs. 15,850 and Discount allowed by him	150
13	Sold goods to Perumal on credit	19,200
15	Cash withdrawn for personal expenses	4,800
16	Purchased goods from Subramanian	14,300
22	Paid to Bank	22,700
25	Cash received from Perumal in full settlement	19,000
26	Draw a cheque for office use	17,500
27	Paid cash to Gopalakrishnan	2,950
	Discount received from him	50
28	Paid cash to Subramanian and settled his account	14,200
29	Cash purchases	13,500
30	Cash paid for advertising	1,500

Enter the following transactions in cash book with discount and cash column of Anand.

2017 Oct
1	Cash in hand	19,500
4	Sold goods for cash	32,000
5	Credit purchases from Gandhi	20,000
9	Received from Gopu	11,800
	Discount allowed to him	200
15	Cash paid for Electricity charges	12,500
17	Bought computer and its accessories by cash	16,800
25	Paid cash to Gandhi ₹ 19,700 in full settlement of his account
28	Received cash from Thiruvengadam	8,900
	Discount allowed to him	100
30	Paid trade expenses in cash	3,500

What is double column cash book?