27/10 Phone credit 28/10 Petrol 30/10 Car tax 31/10 Balance
1/11 Balance b/d
900 500 150 379
CR
F Total Groc. Elec. Car Phone Entert. €€€€€€
80 50 40 20 45 96 30 40
c/d
120 379
900 176 80 50 40 20 45 96 30 40 120 50 200 50 45
Analysed Cash Book Columns Explained
• Date columns show the date each transaction took place (items should be entered from the earliest date down to the most recent).
• Details columns show a description of each transaction. • Folio (F) columns are for reference information.
• Total columns show the values of any cash received or paid out by a person or household. Each of the above columns appears twice for the period being recorded in an analysed cash book: once on the debit (money in) side, and again on the credit (money out) side.
• The remaining columns are analysis columns. These columns are a record of the household’s receipts (income) and payments (expenditure) and are given suitable headings.
In the example above, you can see that Sarah analyses her receipts under the headings Wages and Other; and that she analyses her payments under the headings Groceries, Electricity, Car, Phone and Entertainment.
