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This is a cash book that takes care of both cash and bank. It is called double column cash book because it has cash and book column on both debit and credit side.

The cash column is used for recording cash and cheque received while the credit side is used for recording all payments made by cheque and cash received and paid into the bank.

The debit side is for receipt of cash and cheque and credit side for payment.

Double / Two Column Cash Book

Date     Particulars       F          Cash     Bank    Date     Particulars       F          Cash    Bank


Contra Entry: Is the recording of single entry in both debit and credit sides of the same cash book.


Mr. More Blessing started a business with #5000 cash and #7,000 bank on June 2014.

June 3              Purchase goods by cash                                  2,500

June 5              With draw cash from bank                             1000

June 6              Cash sales                                                        1800

June 10            Receive cash from Ngozi                                 1200

June 15            Cash sales                                                        1000

June 20            Paid insurance by cash                                    500

June 25            Paid wages by cheque                                     1000


Dr                    Double Column Cash Book                                                     Cr

Date    Particulars       F          Cash     Bank    Date    Particulars       F          Cash     Bank



Enter the following transactions into the cash book of which Oluwaseyi Nig. Ltd as at 1st of May, 2014.

May 1              Cash in hand                                       7,000

Cash in Bank                                        10,000

May 4              Cash sales                                            2,000

May 6              Bought goods for sale                         3,000

May 8              Received cheque from papa               1,500

May 12            Cash sales                                            2,000

May 15            Bought furniture by cheques              12,000

May 20            Paid rent by cheque                            800

May 25            Paid wages by cash                             700

May 27            Cash paid into bank                            1000


See also







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