Tamil Nadu Board of Secondary EducationHSC Commerce Class 11th
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What are the different types of cash book? - Accountancy

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Answer in Brief

What are the different types of cash book?

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Solution

The main cash book may be of various types and the following are the three most common types.

  1. Simple or single column cash book (only cash column)
  2. Cashbook with cash and discount column (double column cash book)
  3. Cashbook with cash, discount, and bank columns (three-column cash book).
  4. Apart from the main cash book, the petty cash book may also be prepared to enter the petty expenses, i.e., expenses involving a small amount.
Concept: Types of Cash Book
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APPEARS IN

Tamil Nadu Board Samacheer Kalvi Class 11th Accountancy Answers Guide
Chapter 7 Subsidiary Books - 2
Very short answer questions | Q II 2. | Page 146
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