Using Columns in a Cash Book

gasol

New member
Hello

In a 'double cash ruled' cash book I'm unsure where I should actually be recording the cash and bank a/c entries (and what the other columns are for).

I have a Double Cash Ruled Black n' Red cash book by Oxford.

The layout of the columns is as in the image here:

https://i.ebayimg.com/images/g/XcgAAOSwVMlbmqeZ/s-l1600.jpg

I was wondering if anyone could help me understand how each column is meant to be used.

As I understand it the left-sided page is for debit transactions and the right-sided page is for credits.

In the picture (counting from the left) on each page there are 8 columns.

I assumed it should be entered as follows:

1: Date | 2: ? | 3: Particulars/Details | 4: ? || 5: Cash | 6: ? || 7: Bank | 8: ? |

I've found lots of videos/tutorials online about using cash books whether single/double entry but I can't seem to work out how the specific book I have is intended to be used.

Really grateful if anyone can help me understand.
 
@gasol Please tell me this is not used as your sole means of accounting. There are so many better ways of going about this including software. If you have to do it on paper, at least look up balance sheets done by professors or something so you have more accurate headings for each column.
 

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