Problem 1:

On April 1, 2017, Hassan Sajjad Store Cash Book showed debit balances of Cash Rs. 1,550 and Bank Rs. 13,575. During the month of April following business was transacted. You are required to prepare Cash Book?


April 2017

02     Purchased Office Type-Writer for Cash Rs. 750; Cash Sales Rs. 1,315.

07     Deposited Cash Rs. 500 to bank.

10     Received from A. Hussain a check for Rs. 2,550 in part payment of his account (not deposited).

16     Paid by check for merchandise purchased worth Rs. 1,005.

20     Deposited into Bank the check received from A. Hussain.

22     Received from customer a check for Rs. 775 in full settlement of his accounts (not deposited).

24     Sold merchandise to sweet Bros. for Rs 1,500 who paid by check which was deposited into bank.

26     Paid creditor a Salman Rs. 915 by check.

28     Deposited into Bank the check of customer of worth Rs. 775 was dated 22nd April.

29     Paid wages by cash Rs. 500 and salary Rs. 1,000 by bank.

30     Drew from Bank for Office use Rs. 250 and Personal use Rs. 150.



Double column cash book problems and solution


>> Use Three Column Cash Book Format for practicing Three Column Cash Book Problems and Solutions. 

Problem 2:

From the following particulars make cash book of Ghulam Fatima Trading Co. for the month of November, 2016:       

1                  Cash balance (Cr) Rs. 2,000; Bank balance Rs. 40,000.                 Cash sales Rs. 3,700; Credit sales Rs. 1,800 would be received at near future. 6                  Paid Ahmed & Bros. by cash Rs.  500; Received cash by debtors Rs. 1,800. 12               Paid to vendor by means of check worth Rs. 2,700. 13               Paid Utility bills in cash Rs. 250; Bought goods by check Rs. 750. 19               Drew from Bank for office use Rs. 160; Personal withdrawal of cash Rs. 1,000. 20               Received a check from Hamid Rs. 2,700 and deposited into the bank. 21               Received by check from Munir Rs. 1,360; Discount Rs. 140 (not deposited). 25               Cash sales Rs. 2,100; Paid wages by bank Rs. 1,500. 28               Deposited Munir’s check into bank. 29               Payment by check to Anees for Rs. 175; Discount received Rs. 25. 30           Munir’s check has been dishonored and return by bank.  


three column cash book questions and answers  

>> Read Three Column Cash Book theory related issues and questions.

Problem 3:

Enter the following transactions in the Cash Book with Cash, Bank and Discount column for A R Khan and Co. for December, 2016 (all figures in Rupees):

triple column cash book



three column cash book problems and solutions


>> Do Practice Cash book MCQs for conceptual and theoretical understanding.

Problem 4:

Prepare Petty Cash Book on imprest system from the following particulars for Minha Shukat Ltd.

September 2016

1. Received for petty cash payments Rs. 1,000

4. Paid for stationery Rs. 140

9. Paid for postage Rs. 80

10. Paid for printing charges Rs. 150

11. Paid for carriage Rs. 125

17. Paid for telegrams Rs. 25

20. Purchased envelops Rs. 30

21. Paid for coffee to office staff Rs. 30

22. Paid for office cleaning Rs. 50

30. Paid to Faiza Munir Rs. 200



petty cash book problems and solutions


>> Read More Petty Cash Book.

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Ramchandran, N., & Kakani, R. K. (2007). Financial Accounting for Management. (2nd, Ed.) New Delhi: Tata McGraw Hill.

Sehgal, A., & Sehgal, D. (n.d.). Advanced Accountancy (Vol. I & II). New Delhi: Taxmann Publication Pvt. Ltd.

Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2008). Advanced Accountancy (Vol. I & II). New Delhi: S Chand & Co.

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2012). Accounting Principles (10th ed.). Hoboken: John Wiley & Sons, Inc.

Williams, M., & Bettner, H. (1999). Accounting (The basic for business decisions). (11th, Ed.) USA: Irwin McGraw- Hill.



  1. Lloyd

    What if you are told Received Ksh 45000 from Bado Traders in full settlement of his account….
    How do we treat it
    Since we have not been told by cheque or cash

  2. Ola

    Best view i have ever seen !

  3. Naniuse nawai

    I’m so much pleased with you’re work done pliz if you will not mine send me these to my email

  4. Jochebed

    what if the cash on the receipt side is more than that on the payment side but the bank on the payment side is more than that on the receipt side

    • Zaheer Swati

      It is Simple situation, Cash will be debit balance means cash in hand and Bank has overdraft balance.

  5. Ezra

    Are credit sales recorded on cash book??

    • Zaheer Swati


    • Ashrafuddin


  6. karamuzi didas

    CommentServe us with solutions

  7. Naatabe Banakorsi Akuma

    Thanks I’m impressed it really helped me

    • Ndinda kiamba

      Banked cash , how to record them in three column cash book

      • Ndinda kiamba

        Paid to doris 800 cash less 3%, how to calculate and record in three column cash book

      • Olayeye Blessing Omolabake

        Is contra
        You will
        debit it and at the same time credit it

  8. Awlachew

    thank you very much its helps me a lot

  9. Awlachew

    thank you very much its helps me a lot

  10. Mubeen

    What if things were sold at credit, which account will be debited. Like:
    sold good to Mr.A on credit worth 14,000
    What would be the entries?

  11. Viar

    Awesome! Its actually awesome paragraph, I have got much clear idea on the topic of from these problems and solutions set.

    • Joackim

      Yes nice

    • karamuzi didas

      Let solutions be sent to my accouant than you

  12. Sarah from Blessed CBD

    Thanks for sharing

  13. Suraj Shrestha

    Hey there,
    I recognized that the solution2017
    April 10 : Cash receive from Husain by check(Cheque) was recorded in cash column. Is thuan correct or wrong? Please update!

    Thank you..

    • Zaheer Swati

      If check received and retained in business, will recorded as a cash in cash book, otherwise, if check received and deposited into bank than recorded in debit side in bank column.

  14. Christina ogochukwu

    I need a well compreshesived solve question on 3 column cash book.Errors that affect the agreement to the trial balance and questions and problems solved.i will be very greatful.Thanks

  15. Christina ogochukwu

    Am very much greatful for the work you are doing here.please,can these problems solved be sent to my Email.i will be very greatful

  16. Anna



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