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Level 3 Foundation Diploma in Accountancy

The Three-Column Cash Book: Structure and Purpose

AB303 · Maintaining Financial Records — Week 7 of 16

CourseAB303
Week7 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

The Three-Column Cash Book: Structure and Purpose

  1. Purpose of multi-column cash books
  2. Layout of discount, cash, and bank columns
  3. Recording basic receipts and payments
  4. Concept and recording of contra entries

What you will be able to do

  • 3.1 Outline the purpose of the three-column cash book.
  • 3.4 Prepare a three-column cash book from given data.

Activity

Seminar, guided reading and a short written task: outline the purpose of the three-column cash book.

Study materials

Videos

  • Triple Column Cash Book - Concept and Problem - By Saheb Academy · YouTube · Saheb Academy · 30 min · for registered students
  • THE THREE COLUMN CASHBOOK · YouTube · FOG Accountancy Tutorials · 22 min · for registered students
  • IGCSE & GCSE Accounts - How to Balance a Three Column Cash Book Perfectly! · YouTube · Dean Hoss · 8 min · for registered students
  • THREE COLUMN CASHBOOK · YouTube · KEVIN DAVIS ACCOUNTING · 17 min · for registered students
  • Triple column cash Book||Bank column cash Book||Discount column||with solved problem · YouTube · Kauser Wise · 9 min · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 6Midterm
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Open this week in the portal
Course plan
  • Week 1: The Accounting Equation
  • Week 2: Fundamental Accounting Concepts
  • Week 3: Double-Entry Bookkeeping Principles
  • Week 4: Processing Double-Entry Transactions
  • Week 5: The Trial Balance
  • Week 6: Trade and Cash Discounts
  • Week 7: The Three-Column Cash Book: Structure and Purpose
  • Midterm: Midterm evaluation
  • Week 9: Preparing and Balancing the Three-Column Cash Book
  • Week 10: Bank Reconciliation Principles
  • Week 11: Preparing the Bank Reconciliation Statement
  • Week 12: Applying Maintaining Financial Records in practice: case st…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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