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Customize to your liking, create your own, or get free lined paper designs now! Download this Double Entry Ledger Paper template now!Amount 1991 Jan. 1 To Balance b/d 15,000 Jan. 6 By Purchases a/c 16 To Akbar 3,000 18 By Babar 20 To sales a/c 4,000 25 By stationary 1,000 60 30 By Salaries a/c 1,000 31 By Furniture a/c 2,000 22,000 To Balance b/d 2,000 By Balance c/d 15,940 15,940 22,000 Akbar 1991 Jan. 16 By Cash Rs 3,000 Sales Account 1991 Jan. 2 By Cash 8 Rs 4,000 Purchases Account 1991 Jan. 6 To Cash Rs 2,000 Babar Account 1991 Jan. 18 To Cash Rs 1,000 Stationary Account 1991 Jan. 25 To Cash Rs 60 Salaries Account 1991 Jan. 30 To Cash Rs 1,000 Furniture Account 1991 Jan. 31 To Cash Rs 2,000 A double column cash book or two column cash book is one which consists of two separate columns on the debit side as well as credit side for recording cash and discount.. 1991 Jan. 7 By Cash By Discount Rs 200 10 Sales Account 1991 Jan. 12 By Cash Rs 1,000 Salman Account 1991 Jan. 25 By Cash By Discount Babar Account 1991 Jan. 18 To Cash Rs 1,000 Zahoor Account 1991 Jan. 15 To Cash Discount Rs 500 15 Purchases Account 1991 Jan. 20 To Cash Rs 300 11 Rs 500 15 Hussan Sons 1991 Jan. 27 To Cash Rs 300 Furniture Account 1991 Jan. 28 To Cash Rs 100 1991 Jan. 31 To Cash Rs 100 Rent Account Discount Account 1991 Jan. 31 To Sundries as per Cash book Rs 25 1991 Jan. 31 By Sundries as per cash book 15 A three column cash book or treble column cash book is one in which there are three columns on each side - debit and credit side.. Hussan 1991 Jan. 4 By Cash Rs 2,550 Hayat Khan 1991 Jan. 10 By Cash By Discount 15 Rs 775 15 Office Equipment Account 1991 Jan. 1 To Cash Rs 750 Purchase Account 1991 Jan. 6 To Cash Rs 1,005 Salman 1991 Jan. 16 To Cash To Discount Rs 915 5 1991 Jan. 27 To Cash Rs 650 Gulzar Ahmad Salaries Account 1991 Jan. 30 To Cash Rs 1,750 Discount Account 1991 Jan. 31 To Sundries as per Cash book Rs 15 1991 Jan. 31 By Sundries as per cash book 5 Petty Cash Book: In almost all businesses, it is found necessary to keep small sums of ready money with the cashier or petty cashier for the purpose of meeti