Collins A24 A4 Series Analysis Book Treble Cash - 10203

Collins A24 A4 Series Analysis Book Treble Cash - 10203

The Collins A24 A4 Series Analysis Book Treble Cash is the three-column cash book format in the Collins A24 range — the complete manual record of all cash and bank receipts and payments, with a dedicated column for settlement discounts on each side. "Treble" means three money columns per side: Discount Allowed / Cash / Bank on the Receipts (Debit) side; Discount Received / Cash / Bank on the Payments (Credit) side. The Treble Cash Book records every dollar flowing into and out of the business — through the cash tin and through the bank account — while simultaneously capturing settlement discounts. It functions as both the cash book and the discount record in one.

THE THREE COLUMNS EXPLAINED

RECEIPTS SIDE (money in):

• Discount Allowed — cash discount given to a debtor for early payment; captured alongside the net amount received; column total posted to Discount Expense in the general ledger and credited to Debtors Control Account
• Cash — physical cash received: cash sales, cash from debtors, cash refunds; currency received and available in the till or cash float
• Bank — amounts received into the bank account: cheques deposited, EFT received, direct credits, EFTPOS settlements; everything appearing as a credit on the bank statement

PAYMENTS SIDE (money out):

• Discount Received — cash discount received from a supplier for early payment; column total posted to Discount Income in the general ledger and debited to Creditors Control Account
• Cash — physical cash paid out: cash float payments, petty cash, wages paid in cash
• Bank — amounts paid from the bank account: cheques written, EFT transfers, direct debits, BPAY; everything appearing as a debit on the bank statement

HOW IT WORKS

• Recording a discounted debtor payment — debtor owes $1,100, pays $1,078 (2% discount = $22); record: Discount Allowed $22 | Bank $1,078; debtors ledger credited $1,100 (full amount clears); one Treble Cash Book line captures all three components simultaneously
• Recording a payment with a discount received — business owes supplier $550, pays $539 (2% discount = $11); record: Discount Received $11 | Bank $539; creditors ledger debited $550; discount income credited $11
• Contra entries — cash to bank: Bank debited (receipts side) / Cash credited (payments side) for same amount; marks cash deposited to the bank; the two sides cancel in totals but correctly transfer balance between Cash and Bank columns; marked with "C" in the folio column
• Balancing — Cash column and Bank column balanced separately at period end; Cash closing balance = physical cash on hand; Bank closing balance = business's own bank figure for reconciliation; credit balance in Bank column = overdraft

BANK RECONCILIATION

• Treble Cash Book Bank column is the foundation of bank reconciliation — compare the Bank column closing balance with the bank statement balance
• Timing differences: outstanding cheques (in Cash Book, not yet on statement); uncleared deposits (in Cash Book, not yet on statement) — these are timing items, not errors
• Errors: items on the bank statement not in the Cash Book (bank charges, direct debits, interest) — add to the Cash Book; items in the Cash Book that don't appear on the statement — investigate
• Frequency: monthly minimum; weekly or daily for high-volume businesses; ATO expects reconciled bank records

SETTLEMENT DISCOUNTS — AUSTRALIAN CONTEXT

• Settlement discount = reduction offered for paying before standard terms; e.g., "2/7 net 30" = 2% discount if paid within 7 days; standard terms 30 days
• GST treatment: if discount is offered at time of sale, GST is calculated on the discounted amount; if offered as a conditional prompt-payment discount, GST is on the full invoice and the discount reduces the ex-GST component only — confirm treatment with your accountant or the ATO
• No settlement discounts in your business? The Discount columns can be left blank or repurposed (e.g., as a GST column) — the book still functions as a double-column Cash Book (Cash and Bank only)

THE A24 RANGE AT EZYSHOP

• Feint Ruled (10200) — plain lined pages; free-form record-keeping
• Day (10201) — chronological daily transactions; book of prime entry
• Journal (10202) — double-entry general journal; adjusting entries, depreciation, accruals
• Treble Cash (10203 — this product) — three-column cash book: Discount / Cash / Bank
• 4 Money Column (10204) — petty cash, GST, wages, expense categories
• 10 Money Column (10210) — payroll, BAS, petty cash with 10 types, departmental costs
• 12 Money Column (10212) — annual monthly analysis (12 months = 12 columns)
• 13 Money Column (10213) — weekly quarterly (13 weeks = 1 quarter)
• 14 Money Column (10214) — 12 months plus 2 summary columns; quarterly budget monitoring
• 18 Money Column (10218) — six-quarter budgets; 18-month planning
• Minute Book (10232) — formal meeting minutes

SPECIFICATIONS

• Brand: Collins | Range: A24 | SKU: 10203
• Type: Analysis Book — Treble Cash (Three-Column Cash Book)
• Size: A4
• Ruling: Three money columns each side — Receipts: Discount Allowed / Cash / Bank; Payments: Discount Received / Cash / Bank (⚠ confirm exact column headings from the physical book)
• Application: Cash and bank transaction recording, settlement discount capture, bank reconciliation, manual double-entry bookkeeping

EzyShop Online — Ships Australia-wide via Australia Post.