Cash Book

Contents & notes: what this topic covers

Under Cash Book, the JAMB Principles of Accounts syllabus expects you to study:

• 4. Cash Book a. Columnar Cash Books: i. single column ii. double column iii. three column b. Discounts c. Petty Cash Book and imprest system

Study notes & guidance

Study Cash Book using a recommended Principles of Accounts textbook that follows the JAMB syllabus. Work through the contents listed above one by one, make brief notes in your own words, and then practise as many questions on this topic as you can — in Principles of Accounts, understanding and steady practice matter far more than memorising. Use the objectives below as a checklist: if you can do each one confidently, you have mastered this topic.

Objectives — candidates should be able to

After studying Cash Book, you should be able to:

1. Determine the cash float;
2. Differentiate between two and three columnar cash books and how transactions are recorded in them;
3. Differentiate between trade and cash discounts;
4. Examine the effects of trade and cash discounts in the books of accounts; and
5. Identify various petty cash expenses.

These objectives are from the official JAMB syllabus. Use them as a checklist — if you can do each one confidently, you have mastered this topic.

Source: official JAMB UTME Principles of Accounts syllabus (IBASS, jamb.gov.ng). Reproduced for study use. Last checked: 17 Sept 2026. Always confirm the current syllabus on the official portal.