Collins 3880 Account Book 4 Money Column - 10870

Collins 3880 Account Book 4 Money Column - 10870

The Collins 3880 Four Money Column account book is the flexible analysis format in the Collins commercial range — a ruled book with four money columns per page, with headings assigned by the user to whatever categories their business requires. Unlike the Treble Cash Book (fixed Discount/Cash/Bank columns) or the Day Book (single chronological list), the Four Money Column book is the user's own analysis tool: assign four expense types, income streams, GST components, budget columns or any other four-way split, and every transaction is recorded and categorised in one line. Column totals at period-end give the complete picture by category — no separate calculations, no spreadsheet required.

HOW THE FOUR MONEY COLUMN FORMAT WORKS

• User assigns the column headings — blank columns labelled with whatever categories suit the purpose
• One row per transaction — amounts distributed across whichever columns apply; blank in the others
• Column totals at end of period — each column totalled to show aggregate for that category; one balance line shows all four categories at once
• Cross-casting verification — sum of the four column totals equals sum of all row amounts; built-in accuracy check

COMMON USES — WHAT PEOPLE ASSIGN TO THE FOUR COLUMNS

• Petty cash analysis — the classic application; four columns = four petty cash expense categories (e.g. Stationery, Postage, Travel, Miscellaneous); column totals show spending by category; total of columns = total cash paid out from petty cash float
• Expense analysis by category — e.g. Wages, Rent, Supplies, Other; every expense categorised at the time of entry; monthly column totals show where the money went
• GST recording — columns for Total (GST-inclusive), GST-Exclusive Amount, GST Amount, and a fourth column for reference or running total; BAS-ready GST figures directly from the column totals
• Income analysis by source — e.g. Cash Sales, Account Sales, Online Orders, Other; column totals show income breakdown by stream without separate calculation
• Budget vs. actual — columns for Budget, Actual, Variance, and a fourth column for notes or cumulative totals; planned and actual figures side by side for every line
• Wages and payroll — columns for Gross Wages, Tax Withheld (PAYG), Superannuation, Net Wages; liability totals for wages tax and super at column-end
• Department or project allocation — four departments or projects as column headings; expenses or income allocated to the relevant column at the time of entry

FOUR MONEY COLUMN VS. THE OTHER COLLINS 3880 FORMATS

• Day Book (SKU 10849) — single chronological list; no column analysis; daily transaction log
• Journal (SKU 10856) — formal double-entry journal; debit-credit format; adjusting entries and non-cash transactions
• Treble Cash Book (SKU 10863) — three fixed columns (Discount, Cash, Bank) each side; cash book for a double-entry system; column headings pre-determined
• Four Money Column (SKU 10870 — this product) — four flexible columns; headings assigned by user; analysis format for any four-way split; used alongside other bookkeeping records as an analysis tool

WHO USES THE FOUR MONEY COLUMN BOOK

• Sole traders and small business owners — flexible category analysis without software; simple and immediate
• Bookkeepers managing petty cash — analyse petty cash spending by category; column totals feed directly into expense accounts
• GST-registered businesses — column format for splitting GST-inclusive transactions; BAS figures direct from column totals
• Community organisations and club treasurers — income and expenditure across main categories; clear and auditable for committee review
• Accounting and bookkeeping students — Certificate III/IV Accounting; petty cash analysis and columnar bookkeeping are core practical topics
• School tuck shops and fundraising committees — right scale of record-keeping; more controlled than a notebook, simpler than software
• Property investors — rental income and expenses tracked across four columns; feeds annual tax return preparation

SPECIFICATIONS

• Brand: Collins | Product code: 3880 | SKU: 10870
• Type: Analysis Book — 4 Money Column  
• Size: A4
• Application: Petty cash analysis, expense categories, GST recording, income by source, budget vs. actual, wages, multi-category records

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