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Which of the following is not a type of cash book

  • A.Simple cash book
  • B.Two column cash book
  • C.Three column cash book
  • D.Multiple column cash book

Answer: D

The keyed answer is the multiple column cash book. The cash books usually listed in textbooks are the simple (single column) cash book, the two column cash book (cash and discount, or cash and bank), the three column cash book (cash, bank and discount) and the petty cash book. Of the options, the first three belong to this standard list, so the multiple column cash book is the one given as not a type. This follows the printed key; it is a textbook-classification question and no other source was needed.

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