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Definition and explanation of ledger Characteristics of ledger account Types or forms of ledger accounts L.FIt has only one amount column in each of the debit and credit sides.See the design of Single Column Cash BookIn the following example self balancing ledger accounts have been used 12 Sold merchandise to Divan Broskeep it up Reply wali Ahmed August 10, 2014 thumbs up,i really enjoyed the site Reply GBANA DAVID YINSOURE October 10, 2014 l want more questions and solutions on three column cash book Reply Cirus December 4, 2014 so good of youPowered by ConvertKit You are here: Bookkeeping Double Entry Bookkeeping Bookkeeping Ledgers Facebook CommentsHave your say about what you just read! Leave me a comment in the box belowNecessary entry is:(vi) Cash column always shows debit balance: This means cash payments must be less than cash receiptsbank was d giver of that amount and should have been credited
Reply GIDEON KIPKELES November 11, 2016 GOOD FOR MIDDLE LEVEL ACCOUNTANTS WORKING IN BIG COLLEGES/INSTITUTIONSContents:Bank Charges and Bank Interest Allowed: Bank charges appear on the credit side, bank column Bank ChargesIt includes completed examples and a mini guideBank interest allowed appear on the debit side, bank column To Interest
Dis-count Cash Bank Example of Three Column Cash Book: On January 1, 1991 Noorani Stores cash book showed debit balance of cash $1,550 and bank $13,5752 Purchases Account 11 30,000 Y 13 30,000 (Bought goods on credit) JanLetter C shows that the contra effect of this transaction is recorded on the opposite sideThe closing balance will be carried forward to the bank ledger for May and entered as the opening balance1991 Jan.1 Purchased office typewriter for cash $750; cash sales $315 Deposited cash $500 4 Received from A