Items on a Cash Book - JSS2 Business studies Lesson Note

Cash Column:

This column records all cash receipts and payments, including purchases, sales, expenses, and income received or paid in cash.

Bank Column:

The bank column is used to record transactions related to the bank account, such as deposits, withdrawals, checks issued, and checks deposited.

Discount Column:

The discount column is utilized to record any discounts given or received during transactions. It helps in tracking discounts offered to customers or received from suppliers.