[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-650485-105":3,"detail-sidebar-cat-0-en-105":80,"doc-detail-650485-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","cash-book-ledger-posting-trial-balance","Cash Book - Ledger Posting & Trial Balance","","Cash Book, Ledger Posting and Trial Balance notes explain core concepts of accounting records and how to present transaction information. The material defines the cash book for cash receipts and payments, including banking transactions, and provides formats for single column, double column and petty cash books. It also states ledger meaning and posting rules, then defines trial balance as a statement of debit and credit balances to verify arithmetic accuracy, including a trial balance format.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/cash-book-ledger-posting-trial-balance/650485/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/cash-book-ledger-posting-trial-balance/650485.png","ImageObject",300,407,{"name":42,"@type":43},"นรินทร์","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-30","2026-10-24",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is a cash book and what does it record?","Question",{"text":62,"@type":63},"A cash book is used for recording transactions related to cash receipts and cash payments. It also includes banking transactions connected with receipts and payments.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are the key rules for posting from journal to ledger?",{"text":67,"@type":63},"Transactions for an account should be entered in one place; “To” appears before accounts on the debit side and “By” before accounts on the credit side. Posting must follow whether the journal entry debited or credited the account, and similar amounts posted on one side are matched on the opposite side of another account.",{"name":69,"@type":60,"acceptedAnswer":70},"What is trial balance and how is it used?",{"text":71,"@type":63},"Trial balance is a statement prepared using debit and credit balances of ledger accounts to test the arithmetical accuracy of the books. It includes a structured format showing balances on debit and credit sides.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},650485,1792829797,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,100,105,110,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":88,"show_sort_weight":89,"slug":90},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":92,"show_sort_weight":93,"slug":94},"Exam",70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":112,"slug":113},8,30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":81,"data":131},{"doc_id":78,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":111,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":79,"read_time":111},2336475104957,"https://ap-avatar.wpscdn.com/avatar/22000c4c6bd8a5076e1?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787554080175789136","CASH BOOK, LEDGER POSTING & TRIAL BALANCE  \nDisclaimer:  \nNo originality claim, matter taken from various online academic materials available on internet, to be used for the purpose of teaching, learning activity only.  \n[1]CASH BOOK:  \n(a) Definition: It is a book which is used for recording all transactions relating to cash receipts and cash payments. (Source: D. K. Goel, Rajech Goel & Shelly Goel, Accountancy, Page 10.1  \n(b) Banking Transactions: It also includes all those banking transactions which are related to receipts and payments.  \n(c) Single Column Cash Book:  \n\n| SINGLE COLUMN CASH BOOK (FORMAT) |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Date | Receipts | V . No . | L.F . | Amount (Rs) | Date | Receipts | V . No . | L.F . | Amount (Rs) |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n\nSource: D. K. Goel, Rajech Goel & Shelly Goel, Accountancy  \n(d) Double Column Cash Book:  \n\n| DOUBLE COLUMN CASH BOOK (FORMAT) |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Date | Receipts | V . No . | L.F . | Cash | Date | Receipts | V . No . | L.F . | Cash |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n| \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... | \u003Cbr>..... | \u003Cbr>..... |  |  | \u003Cbr>..... |\n\nSource: D. K. Goel, Rajech Goel & Shelly Goel, Accountancy  \n(e) Petty Cash Book:  \n\n| PETTY CASH BOOK (FORMAT) |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Dr . Cr . |  |  |  |  |  | Analysis of Payments |  |  |  |\n| Amount Received | Cash\u003Cbr>Book\u003Cbr>Folio | Date | Particulars | V. No. | Payments | Postage | Wages | Conveyance | Cartage |\n| \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** |\n| \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** |\n| \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** |\n| \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** |\n| \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** |  | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** | \u003Cbr>***** |\n\nSource: D. K. Goel, Rajech Goel & Shelly Goel, Accountancy  \n[2] LEDGER POSTING:  \n(a) Ledger: “The book which contains a classified and permanent record of all transactions of a business is called the ledger” – L.C. Cropper  \n(b) Rules of Posting:  \n(i) All transactions relating to an account should be entered at one place.  \n(ii) The word “To” is used before the accounts appear on “Debit Side” of an account  \n(iii) The word “By” is used before the accounts appear on “Credit Side” of an account  \n(iv) If an account has been debited in the Journal Entry , the posting in the Ledger Account should be made on the “Debit Side” of such account  \n(v) If an account has been credited in the Journal Entry , the posting in the Ledger Account should be made on the “Credit Side” of such account  \n(vi) Similar amount which has been posted on the debit side of an account should also be posted on the credit side of another account.  \nSource: D. K. Goel, Rajech Goel & Shelly Goel, Accountancy  \n[3] TRIAL BALANCE :  \n(a) Definition:  \n“Trial Balance is a statement, prepared with debit and credit balances of","cbCaio6K7mNRJDkV","https://ap.wps.com/l/cbCaio6K7mNRJDkV","pdf",143181,"English","# Cash Book\n## Definition\n## Banking Transactions\n## Single Column Cash Book Format\n## Double Column Cash Book Format\n## Petty Cash Book Format\n# Ledger Posting\n## Ledger Definition\n## Rules of Posting\n# Trial Balance\n## Definition\n## Format of Trial Balance","[{\"question\":\"What is a cash book and what does it record?\",\"answer\":\"A cash book is used for recording transactions related to cash receipts and cash payments. It also includes banking transactions connected with receipts and payments.\"},{\"question\":\"What are the key rules for posting from journal to ledger?\",\"answer\":\"Transactions for an account should be entered in one place; “To” appears before accounts on the debit side and “By” before accounts on the credit side. Posting must follow whether the journal entry debited or credited the account, and similar amounts posted on one side are matched on the opposite side of another account.\"},{\"question\":\"What is trial balance and how is it used?\",\"answer\":\"Trial balance is a statement prepared using debit and credit balances of ledger accounts to test the arithmetical accuracy of the books. It includes a structured format showing balances on debit and credit sides.\"}]","Cash Book - Ledger Posting & Trial Balance | PDF"]