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Home Accounts Tips 2 - The cash Book

Updated on April 10, 2014

Sample Cashbook spreadsheet

Click on image to Enlarge
Click on image to Enlarge

Basic Cash Book

If you are starting a small business or just want to keep Home Accounts ,then you will need to keep records.
An essential part of your records will be your Cash Book.

This enables you to record the movement in your Bank Account, and is essential when carrying out a bank reconciliation.

A Cash Book can be kept manually or by using a computer .
I always use a computer program as any mistakes made when entering details can easily be rectified.
I personally use a Microsoft Excel spreadsheet(see example).

In my example you will see the following column headings :

Cash Received Section

Bank Balance Brought Forward - This is your bank balance at the point where you wish to start your business.
Date - This is the date when cash and cheques were paid in or a transfer received.
Banking Slip Number- This is available from your Pay In book.
Transfers From -
This is the name of the person or company who has transferred amounts into your bank account,and should appear on your Bank Statement.
Cash Received - This is the total amount from your your Banking Slip or Transfer.

Cash Paid Out Section

Date - This is the date of Cheques issued or Direct Debits/Standing Orders(S/O)/Transfers Out.This can be found on your Bank Statement.
Cheque Number/Direct Debit/Standing Order/transfers Out - This is the Cheque number or details of the Direct Debits/Standing Orders/transfers Out.These can be found on your Bank Statement.
Payee - This is the name of the person or company that the payment was made to.
Amount - This is the amount of the payment.These can be found on your Cheque Book stub or Bank statement.

Balance Carried Forward - This is the balance after adding in the Cash Received and deducting Cash Paid Out.

You will see in my example that amount shown in red indicate that the account has Cash In Hand.
If the amount shown is in black then the account is Overdrawn.

Cash Book Spreadsheet

For those who use Microsoft Excel or similar software I have illustrated the Formats and Formulae that I used in my sample Cash Book.
You should refer to your own software Format and Formulae help sections as they may differ slightly.

Spreadsheet showing Formats and Calc Formulae

Click Image to Enlarge
Click Image to Enlarge

Cash Book Analysis

Having entered your Cheques/Direct Debits/Standing Orders/Transfers Paid Out into the Cash Book,the next step is to analyse them into further headed columns.

If you are a Vatable company then the first heading should be VAT.
Here is a list of typical headings :

1) VAT
2) Printing and Stationery costs
3) Car costs
4) Travel costs
5) Insurances
6) Product Material costs
7) Post and Packaging costs
8) Telephone costs
9) Internet and Web costs
10) Equipment Purchases
11) Equipment repairs
12) Equipment lease costs
13) Other Item costs
14) Check Total
15) Notes

The Totals of the analyse columns will then be posted into your Nominal Ledger.
The Nominal Ledger is the subject of a later Hub Page.

See my example of the Analysis area of the Cash Book

If you only require Home Accounts then the Cash Book Analysis can be used to create a basic Profit & Loss Report.This will be covered in a later Hub Page Article.

If you are a Vatable company with a reasonable Turnover you may find it more beneficial to use software programs such as Quickbooks or Sage.These programs may be more appropriate if you require Sales and Purchase Ledgers.

Just a note about VAT.
Most Supplier Invoices will show which Goods or supplies are Vatable.
When analysing a Purchase Invoice look carefully at the details as some items maybe Zero Rated.
In the case of Direct Debits/Standing Orders you should refer back to Original Documents/Agreements or Leases for VAT amounts that maybe included in the total.

Look out for my Hub Page article about Bank Reconciliations.

Thank you for reading this article.

Cash Book Analyse section

Click on the Image to Enlarge
Click on the Image to Enlarge


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    • profile image

      wayne ndlovu 

      5 years ago

      thankii its helped me

    • Tricia Ward profile image

      Tricia Ward 

      7 years ago from Scotland

      Useful info thanks

    • profile image


      8 years ago

      Thank you , it helped me a lot.


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