Triple Column Cash Book: All 3 Contra Entries Explained
Автор: Dronacharya academy commerce and accounts
Загружено: 2026-02-18
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Описание:
Are you confused about when to record a Contra Entry? In this video, we master the Triple Column Cash Book, one of the most important topics for Intermediate 1st Year Commerce students.
What You Will Learn in This Video:
The Nature of Triple Column Cash Book: Why we use three columns (Cash, Bank, and Discount).
Contra Entry #1: Depositing cash into the bank.
Contra Entry #2: Withdrawing cash from the bank for office use (and why personal use is NOT a contra).
Contra Entry #3: The "Two-Day Rule" for cheques—receiving a cheque on one day and depositing it on another.
Discount Columns: How to record and total Discount Allowed and Discount Received
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