Cash Book

A Cash Book is a type of subsidiary book where cash (or) bank receipts and cash (or) bank payments made during a period are recorded in a chronological order. Receipts are recorded on the debit – the left hand side, and payments are recorded on the credit – right hand side.

Entries are recorded just like a ledger account with the help of “To” and “By“. The number of cash transactions in a business is generally large, hence it is convenient to have a separate cash book to record such transactions.

In case a transaction affects both the cash and the bank account, a contra entry is recorded. There are 3 types of a cash book.


Single Column Cash Book

Also known as a simple cash book or a one column cash book, a single column cash book has one relevant column on each side which shows the simple “receipts” and “payments” of cash. Receipts are shown on the left side and the right side is for payments.


Sample Format of One Column Cash Book

 Date  Particulars  LF.  Cash  Date  Particulars  LF.  Cash
 Receipt Side  Receipt Side  Receipt Side  Receipt Side  Payment Side  Payment Side  Payment Side  Payment Side
 Receipt Side  Receipt Side  Receipt Side  Receipt Side  Payment Side    Payment Side  Payment Side    Payment Side  



Just like any other account, it is balanced at the end of a period. The total of receipts should always be greater than the payments. The difference is mentioned on the credit side as “Balance c/d”. The balance on the debit side is then written with “To Balance b/d”, this is the beginning cash balance of a business for the next period.


Double Column Cash Book

Also known as a two column cash book, a double column cash book is the one which has a “Bank” column in addition to the regular “Cash” column. Just like the other type of books, it records receipts from cash and bank on the left side and payments – on the right side.


Sample Format of Two Column Cash Book

 Date  Particulars  Cash  Bank  Date  Particulars  Cash  Bank



Triple Column Cash Book

Also called a three column cash book, a triple column cash book has “Cash”, “Bank” and “Discount Allowed” on the receipt on the left side and “Cash”, “Bank” and “Discount Received” on the payments are on the right side of the cash book. Cash discount is recorded, when payments are made in cash or by check.


Sample Format of Three Column Cash Book

 Date  Particulars  Discount  Cash  Bank  Date  Particulars  Discount  Cash  Bank