DES BMCC
ADVANCED DIPLOMA IN BANKING & FINANCE (ADBF) 2024-25
TRIPLE COLUMN CASH BOOK
Q1. From the following transactions prepare Triple Column Cash Book in the books of Galaxy
Enterprises for the month of July 2024:
Date Particulars Amount
15 Cash in hand 10,800
15 Balance in Bank 14,500
16 Purchased goods and issued cheque 3,000
17 Cash Sales 4,000
18 Received from Sam in full settlement of his account for ₹ 4,000
Cheque 2,000
Cash 1,950
20 Cash deposited into Bank 5,000
21 Paid Rama by cheque 2,970
Received discount 30
22 Received from Bose 1,680
Discount allowed 20
24 Cash withdrawn for office purpose 2,000
25 Paid Mahant in cash 3,000
Discount allowed by him 40
26 Paid for stationery in cash 100
28 Deposited cash into Bank 2,000
30 Cash withdrawn from Bank for personal use 500
31 Sold goods to Ravikant worth ₹ 60,000 at 10% Trade Discount and @
18% GST 1/3 amount received by cash at 5% Cash Discount.
31 Purchased Goods for Cash ₹ 50,000 @ 18% GST less 10% Cash
Discount
31 Cash Sales 1,00,000
Q2. P&G LLC records its cash and bank transactions in a triple-column cash book. The
following transactions were performed by the company during the month of June 2018.
• Jun 01: Cash in hand ₹800 (debit balance), Cash at bank ₹3,365 (debit balance).
• Jun 03: Paid James & Co. by check ₹1,175, discount received from him ₹25.
• Jun 05: Received from David & Co. a check amounting to ₹990, discount allowed to him
₹10.
• Jun 07: Deposited into bank the check received from David & Co.
• Jun 10: Purchased stationary for cash, ₹170.
• Jun 15: Purchased merchandise for cash, ₹1,280.
• Jun 15: Cash sales for the first half of the month, ₹2,450.
• Jun 16: Deposited into bank ₹1,250.
• Jun 18: Withdrawn from bank for personal expenses ₹100.
VARSHA PM 1
• Jun 19: Issued a check amounting to ₹1,630 to James & Co. and discount received from
him ₹20.
• Jun 21: Drew from bank for office use, ₹420.
• Jun 24: Received a check amounting to ₹1,435 from Henry & Co. and allowed him a
discount of ₹15. The Henry’s check was deposited into bank immediately.
• Jun 25: Paid a check to Jacob Inc. amounting to ₹385 and received a discount of ₹15.
• Jun 27: Bought furniture for cash for office use, ₹380.
• Jun 29: Paid office rent by check, ₹350.
• Jun 30: Cash sales for the second half of the month ₹4,550.
• Jun 30: Paid salaries by check ₹760.
• Jun 30: Withdrew from bank for office use ₹470.
Required:
Record the above transactions in a triple/three column cash book of P & G LLC and balance the
cash and bank columns of the cash book.
Q3. Prepare Three Column Cash book in the books of Thiru Durairaj
VARSHA PM 2
Q4. Prepare a triple column cash book of Rahim from the following transactions:
Q5. Record the following transactions in three column cash book of Ramachandran.
VARSHA PM 3
Q6. Write out a cash book with discount, cash and bank columns in the books of Mahendran.
Q7. Enter the following transactions in the three column cash book of Kalyana Sundaram
VARSHA PM 4
Q8. Enter the following transactions of Fathima in the cash book with cash, bank and
discount columns for the month of May, 2017.
Q9. Enter the following transactions in the three column cash book of Chozhan.
VARSHA PM 5
Q10. Enter the following transactions in a cash book with cash, bank and discount columns
of Sundari.
Q10. Record the following transactions in the three column cash book of Rajeswari for the
month of June, 2017.
VARSHA PM 6
Q11. Record the following transactions in the three column cash book of John Pandian.
Q12. Prepare a triple column cash book of Rahim from the following transactions:
VARSHA PM 7
