Cash Book is a subsidiary book as well as a Ledger in which all Cash & Bank transactions are recorded. Cash Book is a Subsidiary book as well as a Principal book. Cash Book are of three types: (I) Simple Cash Book: Only actual cash transactions are recorded in this book. It is exactly like Cash A/c. On the debit side of cash book we record cash coming in or cash received so it is also known as Receipts side. On the credit side of Cash Book we record cash going out or cash paid so it is also known as Payment side. Narration is compulsory in Cash Book. No Cash A/c. will be prepared in the ledger. (II) Double Columnar Cash Book: There are two amount columns -- Cash and Discount in this cash book. Discount column on the debit side is called Discount allowed Discount column on the credit side is called Discount received Discount column should never be balanced as Discount column of Debit side is an expense and discount column on credit side is an income. Discount column will never have an opening or closing balance. (III) Triple Columnar Cash Book There are three amount columns: - (1) Cash (2) Bank (3) Discount All cash and bank transactions are recorded in this book
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