Cash Book — Double Column
& Bank Overdraft
Double Column Format · Bank Overdraft Concept · Dr. Balance vs Cr. Balance · Full Practical
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Double Column Cash Book & Bank Overdraft 🏦
Day 19 mein Single Column Cash Book seekha. Aaj Day 20 mein hum Double Column Cash Book seekhenge — jisme Cash column ke saath ek Bank column bhi hota hai. Saath mein ek important concept hai Bank Overdraft (OD) — jab Bank Column ka balance Credit side pe aaye, matlab business ne bank se zyada paisa nikal liya hai. Yeh ek Liability hai — Bank ko paisa dena hai. Full practical bhi karenge!
📌 Double Column Cash Book — Kya Alag Hai?
🏦 Bank Overdraft — Concept Samjho
Kya Hai OD?
Extra paisa nikalna bank se without having money in account. Bank ek loan-type facility deta hai — business apne balance se zyada nikal sakta hai.
Liability Kyun?
Yeh loan-type facility hai — isliye Liability mana jaata hai. OD = Cr. Balance = Bank ko paisa dena hai. Negative balance mein bhi withdrawal allowed — up to a limit fixed by bank.
Cash Book mein OD?
Cash Book mein OD = Bank Column ka Credit Side Balance. Normally Bank Column ka Dr. balance hota hai (bank mein paisa hai). Agar Cr. balance aaye — OD hai.
✅ Dr. Balance (Normal)
Bank mein paisa hai — Business ka asset. Dr. side > Cr. side → Positive Balance.
⚠️ Cr. Balance = Overdraft
Bank ko paisa dena hai — Business ki Liability. Cr. side > Dr. side → Overdraft Balance.
📄 Double Column Cash Book — Full Practical (January)
Transactions for this Practical
Jan 1: Opening Balance — Cash ₹10,500 | Bank OD ₹18,000 (Cr. balance b/d)
Jan 4: Sales — Cash ₹8,000 | Bank ₹12,500 (S = Sales A/c)
Jan 15: Debtors paid — Bank ₹9,800 (D = Debtors A/c)
Jan 6: Rent paid — Cash ₹6,000 | Bank ₹4,200 (R = Rent A/c)
Jan 20: Stationery — Cash ₹450 | Bank ₹1,200 (S = Stationery A/c)
Jan 31: Bank Charges — Bank ₹350
◀ Dr. Side — RECEIPTS (Cash IN)
Cr. Side — PAYMENTS (Cash OUT) ▶
| Date | Particulars | L.F. | Cash ₹ | Bank ₹ | Date | Particulars | L.F. | Cash ₹ | Bank ₹ |
|---|---|---|---|---|---|---|---|---|---|
| Jan 1 | To Balance b/d | — | 10,500 | — | Jan 1 | By Bal b/d (OD) ⚠️ | — | — | 18,000 |
| Jan 4 | To Sales A/cCash + Bank sales | S | 8,000 | 12,500 | Jan 6 | By Rent A/cCash + Bank rent | R | 6,000 | 4,200 |
| Jan 15 | To Debtors A/cBank payment received | D | — | 9,800 | Jan 20 | By Stationery A/cCash + Bank payment | S | 450 | 1,200 |
| Jan 31 | By Bank ChargesBank deduction | — | — | 350 | |||||
| Jan 31 | To Balance c/dBank OD closing | — | 1,450 | Jan 31 | By Balance c/dCash closing balance | 12,050 | — | ||
| Total | 18,500 | 23,750 | Total | 18,500 | 23,750 | ||||
| Feb 1 | To Balance b/dCash opening | 12,050 | — | Feb 1 | By Balance b/d (OD) ⚠️Bank OD opening next month | — | 1,450 | ||
Cash Dr. Total
₹18,500
Cash Balance (b/d)
₹12,050 Dr.
Bank Dr. Total
₹23,750
Bank OD (b/d)
₹1,450 Cr. ⚠️
🔍 Bank OD — Working Note Explained
| Particulars | Bank ₹ |
|---|---|
| Opening OD (Jan 1 — By Bal b/d) | (18,000) Cr. |
| Add: Sales received in Bank (Jan 4) | +12,500 |
| Add: Debtors paid in Bank (Jan 15) | +9,800 |
| Less: Rent paid by Bank (Jan 6) | (4,200) |
| Less: Stationery by Bank (Jan 20) | (1,200) |
| Less: Bank Charges (Jan 31) | (350) |
| Closing OD (Jan 31) | (1,450) Cr. ⚠️ |
Common Mistakes — Double Column Cash Book
1. OD ka balance Dr. side pe likhna: OD = Cr. Balance — opening OD → “By Bal b/d” on Cr. side. Closing OD → “To Bal c/d” on Dr. side.
2. Normal balance ka c/d galat likhna: Cash closing = Cr. side pe “By Balance c/d” | Bank closing OD = Dr. side pe “To Balance c/d”.
3. L.F. column ignore karna: Ledger Folio mandatory hai — “S”, “D”, “R” jaisi abbreviations acceptable hain.
4. Contra entry bhoolna: Cash deposit to Bank = Cash Cr. + Bank Dr. (same entity — Contra entry, marked “C”).
Connection with Previous Days
Day 19 (Cash Book Single Column): Single Column ka format — aaj Double Column mein ek aur Bank column add hua.
Day 17 (Ledger Balancing): Dr. Balance = Positive, Cr. Balance = OD — same logic as Ledger balancing.
Day 15 (Ledger Part 1): L.F. column concept — Double Column Cash Book mein bhi same L.F. use hota hai.
📊 Quick Summary — Double Column Cash Book & Bank Overdraft
| Point | Detail |
|---|---|
| Double Column | Cash column + Bank column — both on Dr. and Cr. sides |
| Dr. Balance (Bank) | Normal — business ke paas bank mein paisa hai (Asset) |
| Cr. Balance (Bank) | Overdraft — business bank ko paisa dena hai (Liability) |
| OD in Cash Book | Opening OD → “By Bal b/d” on Cr. side | Closing OD → “To Bal c/d” on Dr. side |
| OD is Liability | Loan-type facility — Bank ko return karna padega |
| OD Limit | Up to a limit fixed by bank — negative balance allowed within limit |
| Practical Result | Cash b/d Feb 1 → ₹12,050 Dr. | Bank b/d Feb 1 → ₹1,450 Cr. (OD) |