Three Column Cash Book Cash book with discount, cash and bank columns (This portion is not included in the syllabus) This type of cash book contains the following three columns on each side a. Discount column for discount allowed and received b. Cash column for cash received and cash paid c. Bank column for money deposited and withdrawn from bank The discount column on the debit side represents the discount allowed to debtors on receipt of cash and the discount column on the credit side represents the discount earned on payment to creditors. Wustration 10 Q13 Record the following transactions in a three column cash book 2010 7 Mayl Opening Balance : Cash 1.800 Bank 3,000 3.37 700 3.500 2.8900 1,500 3 Paid rent by cheque 5 Cash sales 7 Cash purchase 9 Paid into bank 13 Received from Shameer 3,800 and allowed him a discount 200 18 Paid to Sahir 1,300 and earned a discount of 100 21 Withdrew from bank 800 2.800 27 Purchased typewriter 30 paid into bank 31 Paid salaries by cheque 700 800