Long before accounting software, shopkeepers kept a book on the counter. Money that came in was written on the left page and money that went out on the right. At the end of the day the two sides told them how much was in the till and how much was at the bank. The format is still used today by small shops, clubs, societies, schools and families because it is fast, and it is easy to check. This cash book template follows that tradition, with a dark, amber-trimmed design and a wide landscape layout.
Left side receipts, right side payments
The whole page is one table with a bold dividing line down the middle. The left half is headed Receipts (Debit) and the right half Payments (Credit). Each half repeats the same five columns: Date, Particulars, Ref, Cash and Bank. That gives you two amount columns on each side, so you can see straight away whether money moved through the till or through the bank account.
Why two amount columns?
A single-column cash book records only cash. Once you also pay by cheque, card or transfer, you need to separate the money in your hand from the money at the bank. The double-column layout does exactly that. The Cash column shows what went through the till, and the Bank column shows what went through the account. Add up each column at the end of the period, and you have a balance for both.
Starting a page: the opening balances
Five fields sit under the header: Business name, Month or period, Book or page number, Opening cash in hand and Opening cash at bank. Write the balances brought forward from the last page in the last two. The balances are the starting point for the whole month, so check them against the closing figures of the previous month before you begin.
How to record a transaction
- Write the date in the first column of the correct side.
- In Particulars, note who paid you, or whom you paid, in a few words.
- Enter a reference, such as a receipt number (R-101) or a payment voucher number (P-201).
- Put the amount in the Cash column if it went through the till, or the Bank column if it went through the account.
- Tick the entry off when you have matched it against a receipt, cheque stub or statement.
The sample rows show a counter sale of 640.00 in cash, a customer cheque of 2,150.00 paid into the bank, and on the other side rent of 1,200.00 paid from the bank and stationery of 86.50 paid in cash.
Contra entries: money moving between your own pockets
Some transactions appear on both sides of the same book. Depositing 500.00 from the till into the bank is a payment out of cash and a receipt into the bank. In a cash book such an entry is called a contra entry and is marked with a C in the reference column. Enter it on the payments side in the Cash column and on the receipts side in the Bank column, and both totals stay in step with reality.
Balancing the book at month end
- Add up the Cash and Bank columns on the receipts side and enter the totals in the last row.
- Add up the Cash and Bank columns on the payments side and do the same.
- Subtract each payments total from the matching receipts total, plus the opening balance, to get the closing cash and bank balances.
- Write the closing figures in the box at the bottom, marked balance carried down.
- Carry them to the top of next month’s page as the opening balances.
- Compare the bank balance with your bank statement and list any differences.
Proving the cash book against the bank
The bank column will rarely match your statement exactly, and that is normal. Uncashed cheques, deposits still on their way and bank charges you have not yet entered cause the difference. List them beside the balance, add or subtract them and the two figures should agree. If they do not, look for an amount written on the wrong side or a transposed number.
Who keeps a cash book
- Corner shops, market stalls and small retailers
- Clubs, societies and sports associations
- Schools and parent groups that handle small funds
- Churches and community organisations
- Sole traders who prefer paper records
- Accountancy students learning the ledger cycle
Editing the page
- Type your business name, month and page number in the header fields.
- Enter the opening cash and bank balances.
- Edit or delete the sample lines and start recording.
- Change the amber and charcoal colours from the toolbar if you wish.
- Download as PDF, PNG or JPG and print as many pages as you need.
Printing the wide layout
The page is US Letter in landscape orientation, 11 by 8.5 inches, with narrow side margins so the ten columns have room to breathe. Print at 100 percent scale and use standard paper. For a bound book, punch along the short edge and keep pages in date order. The footer strip has a page number line so you can number each sheet as you go.
Cash book questions, answered
Is a cash book the same as a general ledger?
No. The cash book records all cash and bank movements in date order. The general ledger sorts every kind of transaction by account. Many businesses use both.
Do I need the Bank column if I only use cash?
No, but it costs nothing to leave it empty and it will be ready if you start banking your takings.
Can I use it for petty cash?
Yes, though we also have a dedicated petty cash ledger with voucher numbers for small imprest funds.
How many entries fit on the page?
Eighteen lines on each side. For busy months, print extra pages and continue the balances.
A cash book turns loose receipts into a story you can read. Open the template, enter your opening balances and start recording every pound, dollar or rupee that comes in and goes out.
