Cash Book, Bank Book, Petty Cash Book
A Chapter Which Is Completely Practical
It Is Chapter No.
9 In Our Scenario
Friends, When You Were Taught Chapter Of Ledger
So You Made Cash Account There
First Of All I Made Cash Account
If You Have Not Seen Ledger Clip Then Go And See
First Of All I Made Cash Account In Ledger
I Taught You That
And Then We Made Many More Accounts In It
Like Bank Account, Purchase Account, Sale Account
Purchase Return Account And Person's Account
Yes Sir, We Remember Ledger Clips
So Sir, Do You Know What Is Cash Book?
If You Have Made Cash Account
Single Cash Account
That Is Called Single Column Cash Book
If You Add Cash And Bank Account
It Becomes Double Column Cash Book
And Along With Cash And Bank
If You Start Recording Discount
Then Friends, It Will Become
Your Triple Column Cash Book
Cash Book Is Of Three Types
Single Column, Double Column, Triple Column
Single Column Cash Book Means
Cash Account
Cash Account Is Called Single Column Cash Book
Ok Sir
Double Column Cash Book
If You Make Cash And Bank Account Together
Then It Becomes Double Column Cash Book
Make Cash Account Separate
Make Bank Account Separate
Format Both Of Them Separately
It Wastes Time
How Sir?
Particular Cash Bank
Either Side Debit
Either Side Credit
What Will Happen With This?
Both Transactions Of Cash And Bank Account
Will Be Recorded At One Place
You Have To Make One T-Shape Format
The Money In Cash Is Debit Side
The Money In Bank Is Debit Side
The Payment In Cash Is Credit Side
And The Payment From Bank Is Credit Side
In One Format
Both Will Work
No Issue
Bank Book Is Nothing
Consider It As Cash Book
In Which Cash Column
And Bank Column
Remove Bank Book Word
Only Cash Book
Single Column Cash Book Means Cash Account
Double Column Cash Book Means Cash And Bank
And Triple Column Cash Book Means
Cash, Bank, Discount
In Debit
Discount Will Be Allowed
And In Credit
Discount Will Be Received
Cash And Bank Balance Both Accounts
Discount Accounts Are Not Balanced
Because They Will Not Be Balanced
Received Account Is Credit Side
Allowed Account Is Debit Side
Both Are Different
Discount Columns Are Never Balanced
In Cash Book
Petty Cash Book
Is A Small Cash Book
In Which Small Expenses Are Recorded
For Rent, Water
Tea Water
Telegram, Post
Stationery Fare Small Expenses
Recharge Of Mobile
Small Expenses 500, 200, 300
For Them
Cash Book Is Not Disturbed
If You Call Sword For Sewing Clothes
It Will Be Difficult
If You Record
Transactions Of 20, 30 Rupees
In Cash Book
It Will Look Big And Not Good
Petty Cash Book
Is A Small Substitute
In Which Small Expenses Are Recorded
How Much Money Came
There Is No Debit Credit Format
Of Petty Cash Book
How Much Money Came
On Top
For Small Expenses
Cashier Makes Petty Cash Book
Owner Comes And Gives Money
For Small Expenses
He Writes In Petty Cash Book
How Much Money I Have
He Writes
How Much Balance Is Left
For Next Day's Expenses
He Asks More
Petty Cash Book
Is A Simple Format
There Is No Debt
From Ledger
Our Chapter Is Over
There Is A Theory
You Can Write
Single Column, Double Column, Triple Column
Petty Cash Book
Nothing Else
Thank You
Bye Bye
Take Care