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A-Level会计-现金出纳簿Cashbooks

  Revision: Cashbooks and petty cashbooks

  Cashbooks and petty cashbooks

  A cashbook is the cash account and the bank account combined into one single account. We already know how to maintain a separate cash account and bank account. The two accounts below are just straightforward examples of double-entry accounts:

  ……

  However the cashbook combines the two separate accounts into one joint account. The example below is just the two separate examples from above combined into a cashbook format:

  ……

  Notice that the accounts have not altered at all. They are still balanced off separately at the end of the month and the balances will obviously be the same as before. The above example is known as a two-column cashbook - the two columns being bank and cash columns.

  It is possible to have a closing balance which is a debit balance for the cash account but a credit balance for the bank account. The account should simply have balances drawn in for both sides. It is impossible for the cash account to be a credit balance, this would mean that the firm had a negative amount of cash. This cannot be the case - one can have either some cash or no cash but not a negative amount. The bank account can be a credit balance and this means that the firm is overdrawn on the account - the firm has drawn more from the bank account than is actually there and the firm now owes the bank money.

  Cash paid into the bank

  Frequently, firms will pay cash into the firm's bank account and also, draw money out of the bank for use elsewhere. The double entry required to record this sort of transaction is unusual because both 'halves' of the transaction are now going to be found in the same account - the cashbook.

  Cash discounts

  Although firms will offer terms of credit to their customers, the firm would prefer it if customers settled their account as quickly as possible (i.e. paid what they owed) fairly quickly because the cash flow will be important to most firms. Many firms will offer discounts in return for prompt payments. These are known as cash discounts (also known as settlement discounts) and are usually given as a percentage of the overall invoice total (e.g. 5% off the sales value).

  The term cash discount does not mean that the amount has to be paid in cash - cash or cheques would both qualify if they were paid within the given time limit. The term cash discount is used to distinguish it from trade discounts. The cash discount offered and the terms and conditions will normally be found on the invoice. There are two types of cash discounts that are recorded in the ledger accounts:

  Discounts allowed

  Cash discounts allowed by a firm to its customers when they pay their accounts quickly.

  Discounts received

  Received by a firm from its suppliers when it pays their accounts quickly.

  Discounts columns in cashbook



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