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How does a three-column cash book enhance efficiency in accounting? - Commercial Applications

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Question

How does a three-column cash book enhance efficiency in accounting?

Options

  • By removing the need for ledger postings.

  • By combining cash, bank, and discount transactions in one book.

  • By simplifying transactions with personal accounts.

  • By summarizing sales and purchases.

MCQ
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Solution

By combining cash, bank, and discount transactions in one book.

Explanation:

A three-column cash book contains three separate columns on each side −

  • Cash column
  • Bank column
  • Discount column

It enhances efficiency in accounting because it allows recording of cash, bank, and discount transactions together in one place.
This saves time, avoids duplication, and simplifies reference compared to maintaining separate books for each.

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Chapter 12: Accounting Records - EXERCISES [Page 149]

APPEARS IN

C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q I. 17. | Page 149
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