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\nTOPIC: SOURCE DOCUMENT – CASH RECEIPT  \nCONTENT  \nA Cash Receipt is a printed acknowledgement of the amount of cash received during a transaction involving the transfer of cash or cash equivalent.  \nUNIVERSAL SHOPPING PLAZA  \nLeguan Island, Essequibo River.  \nReceipt \\# 1593 Date: 25 – 02 – 2021  \nReceived from SHIVNARINE RAMPERSHAD .  \nThe sum of three thousand five hundred seventy dollars--------------------------------------------------- . In full payment for One (1) Office Computer .  \n\n| $3 570.00 | $4 Revenue | R. Singh . |\n| --- | --- | --- |\n|  | Stamps | Signature of Business Owner |\n\nACTIVITIES  \n1. Collect three (3) samples of cash receipts done by your parents or businesses in your community to show evidence of transactions done.  \n2. Collect three (3) samples of cash bills done by your parents or business in your community.  \n3. Prepare a cash receipt for an article of your choice that you have sold to a friend.  \n4. Prepare a cash bill for 5 stationery items to show your understanding of it.  \nMINISTRY OF EDUCATION  \nSECONDARY ENGAGEMENT PROGRAMME  \nPRINCIPLES OF ACCOUNTS  \nTERM 3  \nGRADE 10  \nWEEK 1 LESSON 2  \nTOPIC: SOURCE DOCUMENT – CHEQUE  \nCONTENT  \nA Cheque is an order to the bank (drawee) to pay the payee a stated sum of money from the drawer’s account.  \n\n| BANK OF INDUSTRY AND COMMERCE Leguan Island, Essequibo River. |  |\n| --- | --- |\n| Universal Shopping Plaza Leguan, Essequibo River. | Serial \\#: 57689302 Date: .20 /. 02 /2017 . |\n| Pay to the order of: RABINDRANAUTH SINGH . The sum of: Two thousand four hundred sixty dollars . For: goods bought .\u003Cbr>$2 460.00  D. Ramlall .\u003Cbr>Signature Of Business Owner\u003Cbr>120-908-1978 |  |\n\nACTIVITIES  \n1. Collect three (3) samples of cheques done by your parents or businesses in your community to show evidence of transactions done.  \n2. Prepare a cheque for an article of your choice that you have sold to a friend.  \nMINISTRY OF EDUCATION  \nSECONDARY ENGAGEMENT PROGRAMME  \nPRINCIPLES OF ACCOUNTS  \nTERM 3  \nGRADE 10  \nWEEK 1 LESSON 3  \nTOPIC: BOOKS OF ORIGINAL ENTRY – THE CASH BOOK  \nCONTENT  \nThe Cash Book  \nThe Cash Book is used to record receipts and payments of cash and cheques of a business.  \nThe Cash Book is a combination of the cash account and bank account of a business respectively put together. The Purpose Of Cash Book  \nThe advantages of having a Cash Book are:  \n1. Reduces the number of entries in the ledger.  \n2. Enables division of labour since another person can be entrusted to do the job of recording only cash transactions.  \n3. 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.  \nLet us examine the Two Column Cash Book now.  \nJ. Smith  \nGeneral Ledger  \nDr. Cash A/C Page 2 Cr.  \n\n| Date | Details | Folio | $ | Date | Details | Folio | $ |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 2020\u003Cbr>12-01 | Capital | GL 2 | 1000 | 2020\u003Cbr>12-03 | Rent | GL 3 | 100 |\n| 12-05 | Sales | GL 5 | 980 | 12-06 | A. Burton | PL 31 | 220 |\n| 12-09 | G. Motta | SL 41 | 650 | 12-10 | Bank | C | 500 |\n| 12-12 | Sales | GL 5 | 520 | 12-13 | Motor Exp | GL 7 | 350 |\n| 12-15 | Bank | C | 750 | 12-16 | C. Lie | PL 32 | 400 |\n| 12-19 | D. Frank | SL 43 | 860 | 12-20 | Pay | GL 8 | 1 250 |\n| 12-23 | GNCB (loan) | GL 10 | 3 550 | 12-24 | Purchases | GL 8 | 680 |\n| 12-27 | O. Khan | SL 44 | 430 | 12-28 | Office Exp | GL 11 | 740 |\n|  |  |  | - | 12-31 | Balance | c/d | 5 670 |\n|  |  |  | 8 730 |  |  |  | 8 730 |\n| 2021\u003Cbr>01-01 | Balance | b/d | 5 670 |  |  |  |  |\n\nJ. Smith  \nGeneral Ledger  \nDr. Bank A/C Page 6 Cr.  \n\n| Date | Details | Folio | $ | Date | Details | Folio | $ |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 2020\u003Cbr>12-02 | F. Lai\u003Cbr>(loan) | GL 4 | 5 000 | 2020\u003Cbr>12-04 | B. Max | PL 30 | 650 |\n| 12-07 | N. Miller | SL 40 | 620 | 12-08 | Travellin","cbCaidpa1eovHxVQ","https://ap.wps.com/l/cbCaidpa1eovHxVQ","pdf",925943,29,"English","# Topic: Books of Original Entry - The Cash Book\n## The Cash Book\n## Purpose of Cash Book\n## Advantages of Having a Cash Book\n## Two Column Cash Book Example Tables","[{\"question\":\"What is the Cash Book used for in this lesson?\",\"answer\":\"The Cash Book records receipts and payments of cash and cheques of a business.\"},{\"question\":\"How does the Cash Book combine accounts?\",\"answer\":\"It combines the cash account and the bank account of a business into one book.\"},{\"question\":\"What are contra entries in the context of the Cash Book?\",\"answer\":\"Contra entries involve cash and bank only.\"}]","Secondary Engagement Programme - Principles of Accounts - Term 3 - Grade 10 - Week 1 Lesson 3 - Books of Original Entry - The Cash Book | PDF",73]