CA CPT Accounts Cash Book Ideal Classes

About CA CPT Accounts Cash Book Ideal Classes

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

Overview CA CPT Accounts Cash Book Ideal Classes

The Common Proficiency Test (CPT) Complete Video Lecture + eBooks + Question Bank Package consists of top quality video lectures of around 94 hours duration, exhaustive notes and question bank on each topic. The full eCourse Package along with the required software is delivered in DVDs. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

About Ideal Classes, Mumbai

Founded by Prof. Jagdish Walavalkar, IDEAL began as a modest classroom coaching institute 25 years ago. Today, IDEAL educates thousands of students across India. It moulds over 12,500 students every year via satellite, online and distance learning; along with classroom coaching. It has always championed the cause of quality education. Its courses are delivered across 6 streams and 29 courses. IDEAL has always believed in dedication. Precisely what its 200+ expert teachers give every student across its 167 classrooms, every day. Pioneering education has always been IDEAL's aim. IDEAL was the first institute to receive ISO 9001 certification, first institute to have an independent teachers training program. It is the only coaching institute to have a dedicated in house placement service for its students. But there are greater milestones to be covered on the road to refined learning. IDEAL has an advanced coaching system that will revolutionise teaching, and change the way students learn. In the coming years, students across all streams of education will be able to experience this refined system.IDEAL empowers students to soar high and aim higher everytime.

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