Types of cash book
The main cash book may be of various types and following are the three most common types.
i. Simple or single column cash book (only cash column)
ii. Cash book with cash and discount column (double column cash book)
iii. Cash book with cash, discount and bank columns (three column cash book).
Apart from the main cash book, petty cash book may also be prepared to enter the petty expenses, i.e., expenses involving small amount.