A. One column cash book
B. Two-column cash book
C. Three column cash book
D. None of these
Brief facts about this MCQs:
A cash book with columns of the bank, cash, and discount is commonly referred to as three columns cash book. There are three main types of cash book e.g. single column cash book, double column cash book, and three column cash book.
| Date | Particulars | V.No | L.F. | Cash | Bank | Discount | Date | Particulars | V.No | L.F. | Cash | Bank | Discount |
| 10 Jan 2021 | Cash | 1 | 3 | 100 | – | – | |||||||
| 12 Jan 2021 | Bank | 6 | 4 | 200 | – | – | |||||||
| 20 Jan 2021 | Asset | 8 | 7 | 300 | – | – |