Cash Book Format

Cash Book format is prepared as a ledger A/c having two sides i.e. Debit and Credit and columns of Date, Particulars, Journal Folio, and Amount on each side. A Cash Book is an Original Entry (or Prime Entry) book in which all cash and bank transactions are documented chronologically. When the business is small, it is easy to record every transaction in a single book called a ‘Journal’. Journal is also known as the book of original entry. But gradually, when the business expands, it becomes inconvenient to record such a large number of transactions in a single book. As a result, a separate book is required for recording cash transactions. It is known as a ‘Cash Journal’ or a ‘Cash Book’.

Types of Cash Book

Mainly, there are two types of Cash Book:

1. Simple Cash Book or Single Column Cash Book

2. Double Column or Two Column Cash Book

Apart from these two, Petty Cash Book is also maintained.

1. Format of  Simple Cash Book or Single Column Cash Book

Columns of a Simple Cash Book :

1. Date: This column contains the date, month, and year of the transaction.

2. Particulars: This column contains the name of the account for which cash has been received or paid.

3. Journal Folio (J.F.): This column keeps track of the journal page number where the posting of this amount has been made.

4. Amount: This column records the actual amount of cash receipts on the Dr. side, while cash payments are recorded on the Cr. side.

Here, the Debit side represents the receipts side, and the Credit side represents the payments side.

2. Format of Double Column or Two column Cash Book

* represents that Bank can either have a Dr. or Cr. balance.

Columns of a Double Column Cash Book represent:

1. Date: This column contains the date, month, and year of the transaction.

2. Particulars: This column contains the name of the account for which cash has been received or paid.

3. Journal Folio (J.F.): This column keeps track of the journal page number where the posting of this amount has been made.

4. Cash: This column records the actual amount of cash receipts on the Dr. side, while cash payments are recorded on the Cr. side.

5. Bank: This column records the amount received through the bank on the Dr. side, while payments made through the bank are recorded on the Cr. side.

3. Format of Simple Petty Cash Book

Following is the explanation of the columns of a Simple Petty Cash Book:

1. Amount Received: The cash received from the main cashier is recorded in this column. It also contains the opening balance of petty cash.

2. Cash Book Folio: This column keeps track of the page number in the main Cash Book where all the payments to the petty cashier are shown.

3. Date: This column records the date on which cash has been received from the main cashier and all the petty expenses paid.

4. Particulars: Details of cash collected from the main cashier, payment of petty expenses, and opening and closing balances are shown in this column using words like ‘to’ and ‘by’.

5. V.No.: This column contains the serial number of the voucher that certifies the payment of cash in regard to petty expenses.

6. Amount Paid: The amount spent for petty expenses is recorded in this column.