Secondary Engagement Programme - Principles of Accounts - Term 3 - Grade 10 - Week 1 Lesson 3 - Books of Original Entry - The Cash Book

Oct 29, 2026

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Secondary Engagement Programme Principles of Accounts Term 3 Grade 10 Week 1 Lesson 3 explains the Cash Book as a book of original entry for recording receipts and payments of cash and cheques. It describes how the Cash Book combines the cash and bank accounts, and outlines its purpose, including reducing ledger entries and enabling easier cross-referencing. It also introduces contra entries involving cash and bank only and presents formats for a two-column cash book with sample ledger tables.

LanguageEnglish

CategoryExam

FormatPDF

Pages29

Reading Time1 h 13 min

AccessFree to download

Topic: Books of Original Entry - The Cash Book

The Cash Book

Purpose of Cash Book

Advantages of Having a Cash Book

Two Column Cash Book Example Tables

MINISTRY OF EDUCATION SECONDARY ENGAGEMENT PROGRAMME PRINCIPLES OF ACCOUNTS TERM 3 GRADE 10 WEEK 1 LESSON 1 TOPIC: SOURCE DOCUMENT – CASH RECEIPT CONTENT A Cash Receipt is a printed acknowledgement of the amount of cash received during a transaction involving the transfer of cash or cash equivalent. UNIVERSAL SHOPPING PLAZA Leguan Island, Essequibo River. Receipt \# 1593 Date: 25 – 02 – 2021 Received from SHIVNARINE RAMPERSHAD . The sum of three thousand five hundred seventy dollars--------------------------------------------------- . In full payment for One (1) Office Computer . | $3 570.00 | $4 Revenue | R. Singh . | | --- | --- | --- | | | Stamps | Signature of Business Owner | ACTIVITIES 1. Collect three (3) samples of cash receipts done by your parents or businesses in your community to show evidence of transactions done. 2. Collect three (3) samples of cash bills done by your parents or business in your community. 3. Prepare a cash receipt for an article of your choice that you have sold to a friend. 4. Prepare a cash bill for 5 stationery items to show your understanding of it. MINISTRY OF EDUCATION SECONDARY ENGAGEMENT PROGRAMME PRINCIPLES OF ACCOUNTS TERM 3 GRADE 10 WEEK 1 LESSON 2 TOPIC: SOURCE DOCUMENT – CHEQUE CONTENT A Cheque is an order to the bank (drawee) to pay the payee a stated sum of money from the drawer’s account. | BANK OF INDUSTRY AND COMMERCE Leguan Island, Essequibo River. | | | --- | --- | | Universal Shopping Plaza Leguan, Essequibo River. | Serial \#: 57689302 Date: .20 /. 02 /2017 . | | Pay to the order of: RABINDRANAUTH SINGH . The sum of: Two thousand four hundred sixty dollars . For: goods bought .
$2 460.00 D. Ramlall .
Signature Of Business Owner
120-908-1978 | | ACTIVITIES 1. Collect three (3) samples of cheques done by your parents or businesses in your community to show evidence of transactions done. 2. Prepare a cheque for an article of your choice that you have sold to a friend. MINISTRY OF EDUCATION SECONDARY ENGAGEMENT PROGRAMME PRINCIPLES OF ACCOUNTS TERM 3 GRADE 10 WEEK 1 LESSON 3 TOPIC: BOOKS OF ORIGINAL ENTRY – THE CASH BOOK CONTENT The Cash Book The Cash Book is used to record receipts and payments of cash and cheques of a business. The Cash Book is a combination of the cash account and bank account of a business respectively put together. The Purpose Of Cash Book The advantages of having a Cash Book are: 1. Reduces the number of entries in the ledger. 2. Enables division of labour since another person can be entrusted to do the job of recording only cash transactions. 3. Cross-reference to the Cash and Bank Accounts is made easier with the use of a separate book. Contra Entries involve cash and bank only. Let us examine the Two Column Cash Book now. J. Smith General Ledger Dr. Cash A/C Page 2 Cr. | Date | Details | Folio | $ | Date | Details | Folio | $ | | --- | --- | --- | --- | --- | --- | --- | --- | | 2020
12-01 | Capital | GL 2 | 1000 | 2020
12-03 | Rent | GL 3 | 100 | | 12-05 | Sales | GL 5 | 980 | 12-06 | A. Burton | PL 31 | 220 | | 12-09 | G. Motta | SL 41 | 650 | 12-10 | Bank | C | 500 | | 12-12 | Sales | GL 5 | 520 | 12-13 | Motor Exp | GL 7 | 350 | | 12-15 | Bank | C | 750 | 12-16 | C. Lie | PL 32 | 400 | | 12-19 | D. Frank | SL 43 | 860 | 12-20 | Pay | GL 8 | 1 250 | | 12-23 | GNCB (loan) | GL 10 | 3 550 | 12-24 | Purchases | GL 8 | 680 | | 12-27 | O. Khan | SL 44 | 430 | 12-28 | Office Exp | GL 11 | 740 | | | | | - | 12-31 | Balance | c/d | 5 670 | | | | | 8 730 | | | | 8 730 | | 2021
01-01 | Balance | b/d | 5 670 | | | | | J. Smith General Ledger Dr. Bank A/C Page 6 Cr. | Date | Details | Folio | $ | Date | Details | Folio | $ | | --- | --- | --- | --- | --- | --- | --- | --- | | 2020
12-02 | F. Lai
(loan) | GL 4 | 5 000 | 2020
12-04 | B. Max | PL 30 | 650 | | 12-07 | N. Miller | SL 40 | 620 | 12-08 | Travellin

FAQs

What is the Cash Book used for in this lesson?

The Cash Book records receipts and payments of cash and cheques of a business.

How does the Cash Book combine accounts?

It combines the cash account and the bank account of a business into one book.

What are contra entries in the context of the Cash Book?

Contra entries involve cash and bank only.

Oct 29, 2026

Upload by Kurz