Cash book formats in single, double and triple column layouts with worked examples and contra entries, plus free cash book templates in Excel that keep the balance for you.
Single column cash book
| Date | Receipts | Amount | Date | Payments | Amount |
|---|---|---|---|---|---|
| 01 Apr | To Balance b/d | 12,000.00 | 02 Apr | By Office expenses | 640.00 |
| 03 Apr | To Sales | 8,500.00 | 05 Apr | By Wages | 6,400.00 |
| 30 Apr | By Balance c/d | 13,460.00 | |||
| 20,500.00 | 20,500.00 |
Double column cash book (cash and bank)
Adds a bank column on each side. A contra entry, such as cash deposited into the bank, appears on both sides and is marked C.
| Date | Receipts | L.F. | Cash | Bank | Date | Payments | L.F. | Cash | Bank |
|---|---|---|---|---|---|---|---|---|---|
| 01 Apr | To Balance b/d | 12,000.00 | 85,000.00 | 02 Apr | By Rent | 18,000.00 | |||
| 03 Apr | To Sales | 8,500.00 | 05 Apr | By Wages | 6,400.00 | ||||
| 07 Apr | To Cash | C | 10,000.00 | 07 Apr | By Bank | C | 10,000.00 | ||
| 10 Apr | To Neelkanth Builders | 40,000.00 | 30 Apr | By Balance c/d | 4,100.00 | 1,17,000.00 |
Triple column cash book
Adds a discount column on each side: discount allowed on the receipts side, discount received on the payments side. Discount columns are totalled, not balanced, and posted to the discount accounts.
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Cash book vs bank statement
Your cash book bank column and the bank statement rarely agree on a given day: cheques issued but not yet presented, deposits not yet credited, bank charges you have not recorded. A bank reconciliation statement lists these items so you can explain the difference. Do it every month.
Contra entries in a double column cash book
| Transaction | Receipts side | Payments side |
|---|---|---|
| Cash deposited in bank | Bank column: To Cash (C) | Cash column: By Bank (C) |
| Cash withdrawn from bank for office | Cash column: To Bank (C) | Bank column: By Cash (C) |
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Frequently asked questions
Can a cash book show a credit balance?
The cash column cannot, since you cannot pay more cash than you have. The bank column can, if you have an overdraft.
What is a contra entry?
A transaction between cash and bank, such as a deposit or withdrawal. It appears on both sides of a double column cash book.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.