Collins 3880 Account Book 3 Money Column Treble Cash - 10863

Collins Account Book 3880 3 Money Column

The Collins 3880 Treble Cash is the three-column cash book format in Collins's commercial account book range — the ruled bookkeeping book for recording all cash and bank transactions in a manual bookkeeping system, with three money columns on each side: Discount, Cash and Bank. The Treble Cash Book records every receipt and payment the business makes, separates cash from bank transactions, and captures settlement discounts in a dedicated column alongside each transaction. Collins — Australia's most trusted name in account books and business stationery.

THE THREE COLUMNS EXPLAINED

Receipts side (debit):

• Discount Allowed — cash discount offered to debtors for prompt payment; entered alongside the net amount received; column total posted to Discounts Allowed in the general ledger
• Cash — physical cash received (notes and coins, cash sales, cash from debtors)
• Bank — amounts received into the bank account (cheques deposited, electronic payments, direct credits)

Payments side (credit):

• Discount Received — cash discount received from creditors for prompt payment; entered alongside the net amount paid; column total posted to Discounts Received in the general ledger
• Cash — physical cash paid out (cash purchases, cash wages, petty cash)
• Bank — amounts paid from the bank account (cheques, electronic payments, direct debits)

WHY THE CASH BOOK IS DIFFERENT FROM OTHER BOOKKEEPING BOOKS

• Book of original entry AND ledger account — the Cash Book simultaneously records transactions AND serves as the Cash account and Bank account in the general ledger; cash/bank transactions do not need separate ledger postings
• Running balances — the Cash and Bank columns can be balanced at any time to show current cash-in-hand and bank balance; a live view of the business's position, updated with every entry
• Only discounts post to the ledger — Discount Allowed and Discount Received column totals are the only figures transferred to the general ledger; everything else stays in the Cash Book
• Bank reconciliation source — the Bank column is the internal record used to reconcile against the bank statement; outstanding cheques, deposits in transit and bank charges explain any difference

TREBLE CASH VS. DAY BOOK VS. JOURNAL

• Day Book (SKU 10849) — chronological daily transaction record; single-entry/columnar; for simple daily record-keeping and sole traders
• Journal (SKU 10856) — general journal for double-entry; debit-credit format; for adjusting entries, depreciation, accruals and non-cash transactions
• Treble Cash Book (SKU 10863 — this product) — cash and bank transaction record; three columns each side; the "live" cash and bank balance record updated with every transaction
• A complete manual double-entry system uses all three — Cash Book for cash/bank; Journal for non-cash entries; Day Book as supplementary daily log; all three feed the general ledger and trial balance

WHO USES THE TREBLE CASH BOOK

• Small businesses with both cash and bank transactions — one book tracks both; always know both balances from a single record
• Businesses with settlement discounts — discount column captures discount alongside the net payment in a single entry; no separate journal entry required
• Bookkeepers doing complete manual double-entry — Cash Book is a standard subsidiary book in any full manual bookkeeping system
• Accounting and bookkeeping students — Certificate III/IV Accounting at TAFE; three-column cash book is a core manual bookkeeping topic; properly ruled book required for practical exercises
• Accounting teachers and TAFE instructors — classroom supply for cash book, discount treatment and bank reconciliation practice
• Tradies and service businesses — cash and bank receipts, supplier payments by cheque and cash; one balanced book to hand to the accountant at year-end

SPECIFICATIONS

• Brand: Collins | Product code: 3880 | SKU: 10863
• Type: Treble Cash Book (3 Money Column) 
• Size: A4
• Application: Cash and bank recording, manual double-entry bookkeeping, discount recording, bank reconciliation preparation

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