Introducing Cash book - JSS2 Business studies Past Questions and Answers - page 1

A book for recording all cash transactions

A book for recording only sales transactions

Single column cash book

Two column cash book

Three column cash book

Four column cash book

One

Two

Three

Four

Bank transactions

Cash transactions

Discount transactions

Purchase transactions

Cash column

Bank column

Discount column

Purchase column

To record bank transactions

To record discount transactions

To record cash receipts and payments

To record purchase transactions

Bank transactions

Cash transactions

Purchase transactions

At the end of the accounting period

In the middle of the accounting period

At the beginning of the accounting period

It is not recorded

Balancing

Recording transactions

Opening balance

Reconciliation

To the general journal

To the general ledger

To the trial balance

To the income statement