The documents for receipt side entries are (i) copy of cash memo given to customer (ii) copy of money receipt issued to debtors for payment in cash, (iii) cheque book counter-foils, (iv) the bank statement, which shows dividend and interest received and direct payments by customers and so on.
image source: bizhub.anz.co.nz/media/321433/samplecashbook__2_.jpg
The documents for the credit side entries in the Triple Column Cash book are:
- Original cash memo issued by the seller.
- Records of payments made in cash -wages sheets, electricity bill, telephone bill and so on.
- Counter-foils of deposit slips.
- Counter-foils of postal orders.
- The bank statement which shows payments as per standing order, bank charges and interest on bank.