The cash book is a subsidiary book of first entry for all cash transactions. Download (PDF, 357KB) Back To Three Column Cash Book Problems and Solution. 2 The following paid their accounts by cheques, in each case deducting 5% cash Solutions for Chapter 8 Problem 8CAP: Bank reconciliation and internal controlThe records of Parker Company indicate a July 31 cash balance of $10,400, which includes undeposited receipts for July 30 and 31. 7.2 BANK COLUMN CASH BOOK When the number of bank transactions is large in an orgnisation, it is necessary to have a separate book to record bank transactions. The cash book does not have a record of dishonor. 2. After that, entries in the cash book are added to the general ledger. Opening balance of cash and favourable bank balance appear as the first item on the debit side of the three column cash book … Solution: Question 3. (c) Bank commission and other charges Rs. The Cash Book doesn’t have a record of bank charges, $70, raised on 31 May. A double column cash book or two column cash book is one which consists of two separate columns on the debit side as well as credit side for recording cash and discount. Here is the list of Rose with her answers Double Column Cash Book: A double column Cash Book contains two columns of amount, namely cash column and bank column on both sides. 11. The Cash Book; Only totals are transferred to the General Ledger at the end of the period; Discount Allowed and Discount Received. (2). 2018 Jan 1 Jan 2 Jan 3 Jan 5 Jan 7 Jan 10 Jan 15 Jan 20 Jan 25 Jan 31 Rupa started a company with capital Furniture purchased for cash Goods purchased for cash Paid Freight Goods sold for cash Paid to Ram Good sold for cash Paid wages Goods purchased from Raju on credit Rent paid by cheques ₹ 2,00,000 50,000 11th Accountancy - Unit 1 to 4 Model Question - Download Pdf. The double column cash book or three column cash book is … The Cash Book is balanced in the same way as a ledger account. Paid Salary, is considered as 30 November instead of the 31 November available in the text book. It is apparent that the cash book should be updated by recording therein items (c) to (f) listed above. Discount, 2. 10,000 paid to a creditor has been wrongly entered in the Cash Column. Cheques amounting to ₹ 10,000 had been deposited by him but were not collected by the bank by 1st January, 2018. She offers a cash discount of 3% to her debtors for payment within 15 days. In the same way no Bank A/c is opened in ledger for recording bank transactions, rather … Accountancy 11th std - Start Reading Online. on Straight Line Method. This balance includes a note of $2,250 plus $150 interest collected by the bank but not recorded in the journal. Record the following transaction in simple cash book for November 2017: Note: As November has only 30 days, in the solution, the date for the last transaction i.e. Step-by-step Textbook Solutions Work! Petty cash book 14.4.1 SIMPLE CASH BOOK A simple cash book is prepared like any ordinary account. It is generally maintained by such business concerns which do not have bank accounts. (small business concerns). The Cash Book is balanced in the same way as a ledger account. A Single Column Cash Book always shows debit balance (Debit side exceeding credit side) because more cash cannot be paid than what we have. Chapter 5- Journal. Cash and 3. Cash book - Single column cash book or simple cash book in very simple method. Question 21 of 25. Problem: Make out three column cash book of Sri kishore Karwankar from the following Particulars 1997 Rs 2 January 1 1 2 4 10 12 14 16 20 22 27 30 31 31 Example. Next PDF: Three column Cash Book Problems PDF Download. (e). 2. Q5. Two/Double Column Cash Book: Definition and Explanation: Cash A/c and Bank A/c are two busiest accounts in ledger and they are removed from the ledger to reduce its volume and size. So, under double-column cash-book, not only cash transactions but transaction through the bank is done by the business is also recorded. Writing a Three column Cash Book: Opening Balance: Put the opening balance (if any) on cash in hand and cash at bank on the debit side in the cash book and bank columns. Business; Accounting; Accounting questions and answers; Tutorial 4– (Chapter 4 - 3 column cash book) 1. If you’re looking for solutions to other theoretical questions or other book related numerical questions solutions, you can find them at. Solution: Question 6. The specimen Performa of a simple cash book is given as follows: This type of cash book is known as Bank column Cash Book. Jan, 2010. Next PDF: Bank Reconciliation Statement Problems PDF Download. The total of discount column on the debit side of cash book is posted to the: debit side of discount received account in the ledger. 3. Gupta Store: Solution: Question 8. Triple Column Cash Book: Triple column cashbook is a type of cash book that has provisions for three columns which are cash, bank and discount. T. S. Grewal Solutions for Class 11-commerce Accountancy CBSE, 10 Special Purpose Books I - Cash Book. Note: The Discount columns are not balanced. Record the following transaction in simple cash book for November 2017: Note: As November has only 30 days, in the solution, the date for the last transaction i.e. Adjusting Entries Problems and Solutions. 5. Three-column Cash Book . Solution: 1. 12. Credit side records payment amount. Chapter 2- Accounting Equation. Depreciation is the process of allocating the cost of an asset to expense over its useful life in a rational and systematic manner. When the total of the debit column of the Cash Book is more than the total credit column of Cash Book, it is known as debit balance or favourable balance. Chapter 3- Accounting Procedures Rules of Debit and Credit. Enter the following transactions in a simple cash book for December 2017: Cr. Simple Cash Book. Students should also download free pdf of Printable Worksheets for Class 11 Accountancy prepared as per the latest books and syllabus issued by NCERT, CBSE, KVS and do problems daily to score better marks in tests and examinations. Cr. Download Anna University Notes Android App. Sep. 01: Cash in hand (balance b/d) $2,327. But discount received is recorded in … Prepare the Plant Account for the first three years in the books of Sohan Lal and Sons. For the following transactions, you are required to describe side of cash book (Debit or Credit) and … Question. Requirements (a) Write up the ledger accounts using the three column cash book. Dr Cash 8,000 Dr Plant and machinery 3,000 Cr Capital 11,000 2. Solution: Question 3. 150. Sep. 05: Cash received from S & Co. $1,360. Access Governmental and Nonprofit Accounting 10th Edition Chapter 10 Problem 2E solution now. All the solutions of Special Purpose Books I - Cash Book - Accountancy explained in detail by experts to help students prepare for their CBSE exams. Enter the following transactions in a Two Column Cash Book :− (i) Commenced business with cash ₹50,000 (ii) Deposited in Bank 40,000 (iii) Received c ash from Mohan ₹950 in full settlement of a debt of ₹1,000 (iv) Bought goods for cash ₹10,000 (v) Bought goods by cheque ₹15,000 XYZ Company is closing its books and must prepare a bank reconciliation for the following items: Bank statement contains an ending balance of $300,000 on February 28, 2018, whereas the company’s ledger shows an ending balance of $260,900. 1,500 and bank Rs. Dr Purchases 8,000 Cr Cash 3,000 Cr Creditors 5,000 3. She offers a cash discount of 3% to her debtors for payment within 15 days. Example 3: Wrote check #999 dated March 1, 2009 for computer repairs. Q. Sep. 07: Cash sales for the first week $2,350. Briefly explain the term favourable balance as per cash book. Bank statement contains a $100 service charge for operating the account. Solution: Question 16. 1,700 on cash and Rs. Download (PDF, 352KB) >>> See Three Column Cash Book Problems Pdf. 2 She did not select the warning to be reminded to assign a class. 2. Note: In modern accounting, simple cash book is the most popular way to record cash transactions. 4 A three-column cash book is to be written from the following details, balanced off and the relevant discount accounts in the general ledger is to be shown. The purpose of each column is briefly explained below: 1. In such cases, the Cash Book with bank column in addition to the cash and discount columns is found convenient. Petty Cash Book: It is another Cash Book which is maintained, generally, in large business concerns to reduce the burden of 'Main Cash Book', in which numerous transactions involving petty (small) amounts are recorded. Standing order payment of $1,500 (for rent) also fails to appear in the cash book. Cash A/c is removed from the ledger and instead of it the Single Column Cash Book is kept to record cash transactions. A three column cash book includes three amount columns on both sides, i.e., cash, bank and discount. Cash Book -three column cash book practice The following problem will help you to understand that how to maintain record in Three column cash book. If I don't know the date of that $100 check, I won't know when it will be cashed and can't make sure there will be enough money in the bank to cover it. (1). We have provided Recording of Transactions 1 Class 11 Accountancy MCQs Questions with Answers to help students understand the concept very well. You find that transactions for Harrys Hair Supplies a vendor were not assigned a class. A single column Cash Book may also be used even if an account is to be opened in a bank. In such a case, a separate Bank A/c will be opened in Ledger where all bank transactions are posted from Cash Book and other subsidiary books. If the bank balance is a credit balance (overdraft) then it is entered on the credit side in the bank column. A Single Column Cash Book always shows debit balance (Debit side exceeding credit side) because more cash cannot be paid than what we have. On 30th June, 2019, bank column of the Cash Book showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons: (i) Cheques paid into the bank ₹ 8,000 but out of these only cheques of ₹ 6,500 credited by bankers. The procedure of recording data is similar to double column cash book. 3. Depreciation results in the presentation of the book value of the asset, not its fair value. After that, entries in the cash book are added to the general ledger. These small expenditures are usually paid using coins and currency notes rather than checks. TS Grewal Solutions for Class 11 Accountancy Chapter 7: TS Grewal Solutions for Class 11 Accountancy Chapter 7 – Special Purpose Books 1 Cash Book is a concept that students should consider while preparing for their Accountancy exam. Sep. 02: Paid salaries for the month of August $1,500. Record the following transactions in Double Columns Cash Book and balance the book on 31st March, 2018: Solution: Question 7. Columnar or Analytical Petty Cash Book: For small-scale businesses, a simple petty cash book is sufficient but on a medium or large scale business number of petty expenses increases hence it is desirable to have a separate record for each type of petty expense. Bank plays an important role in providing various services to traders. Paid to Naima Kayani Rs. 4. A cash book is a financial newspaper which includes all cash receipts and disbursements, including bank deposits and withdrawals. 3. The purpose of cash and bank columns has been explained at the start of this article and the purpose of date, description, voucher number (VN) and posting reference (PR) columns has been explained in single column cash bookarticle. Three-Column Cash Book: In modern times, banking habit has become so widespread and is so convenient and safe that a large number of payments of big concerns are made and received through cheques. The triple column cash book (also referred to as three column cash book) is the most exhaustive form of cash book which has three money columns on both receipt (Dr) and payment (Cr) sides to record transactions involving cash, bank and discounts. 2. They are cash, bank and discount. Answer: Rose only discovered this after checking the deposit to the Petty Cash Log sheet against the entry in the Cash Book. MCQ Questions for Class 11 Accountancy with Answers were prepared based on the latest exam pattern. Bank plays an important role in providing various services to traders. Paid Salary, is considered as 30 November instead of the 31 November available in the text book. The transactions which increase the cash and bank balance are recorded on the debit side of the cash and bank columns respectively. Back To Single Column Cash Book. Petty cash book is a type of cash book that is used to record minor regular expenditures such as office teas, bus fares, fuel, newspapers, cleaning, pins, and causal labor etc. Prepare Two-column Cash Book of Bimal, Lucknow from the following transactions: Solution: Question 9. She buys stock in bulk from Apollo for cash and receives trade discount of 5% for orders in excess of $1000. One of the main advantages of a three column cash book is that it is very helpful to businessmen, since it reveals the cash and bank deposits at a glance. These allowances are made for prompt settlement of accounts. Solution: Question 4. 21. Jan 3 Cash sales paid direct into the bank £740 Jan 5 paid rent by cash £340 Jan 6 we paid the following accounts by cheque in each case deducting 2 ½ Cash discount: M.Peters £360, F.Bell £400, G. Graham £960 Jan 8 Withdrew cash from the bank for business use £400 Jan 10 Cash sales £1260 Jan 12 B. credit side of discount received account in the ledger. 70,000 and Land Rs. Started business with cash Rs. Solution: Question 5. No. Cash in hand Rs.50, 000 and Bank overdraft Rs.10,000. Solution: Show that the Cash Box amount was $80, and the Cash Machine amount was $120. In triple column cash book, one more column of bank is included to record all the transactions relating to bank. Example 3 provides the minimum data required for recording financial transactions. Received a cheque from M. Farooq for $19,300 in full settlement of his dues $19,600 and deposited into the bank. MODEL PROBLEMS ON THREE COLUMN CASH BOOKS PROBLELM From the following particulars in the books of Dinesh Singh prepare three column cash book. Example # 1: On January 1, 2017, Humna Faisal’s cash book showed debit balance of cash Rs. Learn how to solve your math, science, engineering and business textbook problems instantly. 3. 3 Column Ledger: Cash Book, Accounting Ledger Notebook, Business Ledgers And Record Books, Cute London Cover, 8.5" x 11", 100 pages: Volume 90 by Moito Publishing | 6 Nov 2017 4.5 out of 5 stars 2 Dr Wages (expense) 100,000 Dr Prepaid Wages (asset*) 20,000 Cr Cash 120,000 *Note that this is called a prepayment. A three-column cash book is to be written up from the following details and balanced off. journal, ledger, and trial balance as per financial accounting rules. 1,300 on account. Enter the following transactions in the Double Column Cash Book of M/s. Instead of having a separate book to record bank transactions, a column is added on each side of the Simple Cash Book. She pays wages each week in cash. Cr. Chegg's textbook solutions go far behind just giving you the answers. Solution: Enter to the Cashbook. Hints for recording in three/triple column cash book. This page contains solutions to Bank Column Cash Book numerical questions and solutions for the chapter 4 Recording of Transactions – II. 4,000 have not been recorded in the Cash Book. Adjusted … Problem 3: Enter the following transactions in a single column cash book of Mr. Adeel Nawaz: 2016 November 1. Write up a two-column cash book from the following details of Jack Miller and balance off at the end of the month of April, 2012 April 1 Balance brought down from last month: cash … 3. Check the below NCERT MCQ Questions for Class 11 Accountancy Chapter 3 Recording of Transactions 1 with Answers Pdf free download. Solution 39: Point of Knowledge:- A2 type: Cash Budget; and in A3 enter: For the Period June to September 2012. Depreciation expense is an expense account whose normal balance is a debit. In a real situation, you The total of discount column on the debit side of cash book is posted to the: debit side of discount received account in the ledger. The receipts are recorded in the Dr Side and the payments are recorded in the Cr side of the cash book. Using Date Functions As we will see, a cash budget spreadsheet is ideally suited for reuse in future budget cycles. Two column cash book. Next, enter the names of the months from Table 3-1 in C4:I4 using the AutoFill feature (see page 11). Prepare Two-column Cash Book of Bimal, Lucknow from the following transactions: Solution: Question 9. Record the following transactions in a single column cash book and post into ledger: Year: 2016. Date & Details Detail Discount Allowed Cash Bank Date & Details Detail Discount Received Cash Bank $ $ $ $ $ $ 1 May Bal.b/d 150 4500 2 May King 5 95 May 15 Spiro 3 97 May 22 Rent 500 May 30 Wages 1000 May 31 Bal.c/d 53 3095 5 150 4595 3 150 4595 Journal, Ledger and Trial Balance (Financial Accounting) In this article, we will discuss the basic concepts of financial accounting i.e. Record the above transactions in single column cash book. On 1st January, 2018, Naresh had an overdraft of ₹ 40,000 as shown by his Cash Book in the bank column. 2. She pays wages each week in cash. This cash book is prepared in the same way as simple and double column cash books are prepared. In this topic, we also cover how to prepare journal, ledger, and trial balance with practical problems and solutions… A Van was purchased on 1st April, 2010 for Rs.60,000 and Rs.5,000 was spent on … Depreciation is charged @ 10% p.a. Solution: Question 6. Bank. In other words, favourable … Favourable balance is an asset to an account holder. 30,000. The single column cash book (also known as simple cash book) is a cash book that is used to record only cash transactions of a business. Here are a few solutions … Adjusting Entries Examples. It is also a ledger book because it has a balance at the end of the period like all other ledger accounts. During the month of January following business was transacted: 2017 Jan.1 Deposited cash Rs. In the single column Cash Book, only cash transactions are recorded. The correct answer is “cash discount allowed or discount expense” (option 1). Chapter 4- Origin of Transactions Sources Documents and Preparation of Voucher. Example: From the following particulars write up a Three Column Cash Book of Mr. Naseem. in cash management. It is also known as debit balance as per the cash book. Briefly explain the term favourable balance as per cash book. 4. Date:The date column is used to enter the transaction date. The single column cash book (also known as simple cash book) is a cash book that is used to record only cash transactions of a business. We provide step-by-step solutions that help you understand and learn how to solve for the answer. The correct answer is “cash discount allowed or discount expense” (option 1). 5. In the debit side of the Cash Book, all cash receipts are recorded, while in the credit side all cash payments are recorded. Solutions:-. Center these titles across columns A to I. Enter the following transactions in the Double Column Cash Book of M/s. 5,000. #3 – Triple Column. Our solutions are written by Chegg experts so you can be assured of the highest quality! Record the following transactions in a suitable Cash Book and find out the cash and bank balances: i. Commenced business with … Question. Sep. 06: Purchased merchandise for cash $ 700. Double Column Cash Book Examples . 12,500. Amount Columns: All the Above columns are the same as the single & double column cash book but instead of the amount column here is three columns are prepared 1. Purchased merchandising for cash Rs. 200. (b) Extract a trial balance at 31 January 20 ‘5 (c) Prepare a trading and profit and loss account for the months ended 31 January 20 ‘5 and a balance sheet at that date. Rupa, in a single column cash book. It is very identical to a traditional cash account in which all cash receipts are recorded on left hand (debit) side and all cash payments are recorded on right hand (credit) side in a chronological order. (ii) The receipts column of the Cash Book … 10. 1. credit side of discount received account in the ledger. Solution: >> Read Three Column Cash Book theory related issues and questions. A cash book is a financial newspaper which includes all cash receipts and disbursements, including bank deposits and withdrawals. TS Grewal Solutions for Class 11 Accountancy Chapter 9 – Special Purpose Books I – Cash Book Question 1. Tripal or Three column cash book is a book with cash , bank and discount column. 2. Gupta Store: Solution: Question 8. Accounts are closed on 31st March each year. 500 to … Cash received from Manzoor Alam Rs. 1. Discount Column: In the discount Column, we have to record the discount received on the credit side of the cash book and the discount allowed on the debit side of the cash book. 2. Cash Column: All the payment and receipts made by cash are recorded in this column. 3. Bank Column: Sohara puts her cash receipts in a till and enters them into her three-column cash book each week. The transactions which are done on credit are not recorded while preparing the double column cash –book. Solution: Question 2. 11th Accountancy - One Marks Practice Study Material - Download Pdf. 3. TS Grewal Solutions for Class 11 Accountancy Chapter 9 – Special Purpose Books I – Cash Book Question 1. Solution: Favourable balance is the excess of total of debit side over total of credit side in a bank column of a cash book. Enter the following transactions in a simple cash book for December 2017: Cr. The format/specimen of a double column cash book is given below: The above format of double column cash book has six columns on both debit and credit sides. The cash book is very widely use in every business, it is important to understand that how it is maintained in business concerns. 4.1.1 Single Column Cash Book The single column cash book records all cash transactions of the business in a chronological order, i.e., it is a complete record of cash receipts and cash payments. 2. 1, 2, 3 Columns Cash Book +Video Guide. 20X9 Jan Balances brought forward: Cash RM2300; Bank RM47560. It is very identical to a traditional cash account in which all cash receipts are recorded on left hand (debit) side and all cash payments are recorded on right hand (credit) side in a chronological order. Related Topics. Solution: Question 2. Note: 1. in cash book preparation considers only the cash transactions 2. in question every time not mentioned as used for office purpose based on situation we have to analyse. Three column cash book. Query Eleven $200 withdrawal must be split to two Accounts. Mar 1 Balances brought forward: cash $230; Bank $4,756. " 25,000. (a) The debit side of the Cash Book (Bank Column) has been undercast by Rs. Sohara puts her cash receipts in a till and enters them into her three-column cash book each week. Solution: Question 8. 3 She has not assigned classes consistently so there is a lot of activity in the Unspecified column of Profit and Loss by Class for last year’s Materials account. The total of discount column on credit side represents the total cash discount received from suppliers during the period and is posted to the discount received account maintained in the ledger. Discount allowed is an expense and discount received is an income of the business. The format of a triple/three column cash book is given below: Simple petty Cashbook Example – solution. Prepare a cash book with cash & bank columns. In many concerns it is customary for the trader to allow or to receive small allowance off or against the dues. Chapter 1- Accounting Terms. Subscribe to our YouTube channel so as not to miss a tutorial video. TS Grewal Double Entry Book Keeping Class 11 Solutions: Financial Accounting. Balancing the Cash Book:. The format of a triple/three column cash book is given below: The triple column cash book has 7 columns on both debit and credit sides. 21. 11th Accountancy - Book Back One Marks Study Material - Download Pdf. Record the following transactions in a suitable Cash Book and find out the cash and bank balances: i. Commenced business with […] Solution: Question 5. Question 21 of 25. 1. Page 1 of 3 Prepared by Shamsideen Keshinro December 6, 2020 CARIBBEAN MARITIME UNIVERSITY FACULTY OF SHIPPING & LOGISTICS Business Accounting 1 Tutorial questions on Cash Books (Two and Three column) 1. (b) A cheque for Rs. Record the following transactions in Double Columns Cash Book and balance the book on 31st March, 2018: Solution: Question 7. Sold goods Rs. 2008. Solution: Question 4. Prepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st March, 2018. To verify the accuracy of the Cash Book, it should be balanced daily (which may be shown in the Cash Book with red pencil). The cash balance on the bank statement as of July 31 is $10,575. Problem 3: Enter the following transactions in the Cash Book with Cash, Bank and Discount column for A R Khan and Co. for December, 2016 (all figures in Rupees): Solution: >> Do Practice Cash book MCQs for conceptual and theoretical understanding. Under triple column cash book, three amount columns are prepared in one side. 1. Solution # 1: DL TRADERS SINGLE COLUMN CASH BOOK FOR THE MONTH OF NOVEMBER 2011 Date Particular P/R Cash Date Particular P/R Cash Nov. 1 Balance 20,000 Nov. 6 Purchases 8,000 Nov. 15 Accounts receivable 13,000 Nov. 20 … It is used by large firms that frequently deal with cash and bank transactions as well as which allow cash discounts. Debit side records receipt amount. For this purpose, a Petty Cashier is appointed by the Chief Cashier. She buys stock in bulk from Apollo for cash and receives trade discount of 5% for orders in excess of $1000. Opening balance: The opening balance of cash in hand and cash at the bank are recorded on the debit side in cash and bank column respectively. Triple Column Cash Book. 2 The following paid their accounts by cheque, in each case deducting 5% cash discounts: R Burton RM1, 400; E Taylor … >>> Cash Book Problems and Solutions. Step 1, Find out cash transactions and bank transitions property, Step 2, Calculate discount from main transaction, Step 3, Record cash and bank receipts transactions in debit side, Step 4, Record cash and bank payments transactions in credit side, Step 5, Sum the debit and credit of cash and bank amount, Step 6, Find out balance c/d of cash and bank. Dr Cash Book Cr . (f). Blessing Enterprises, a Sole trader, started a business with N8,000 in the $ 2,327 5,000 3 to the cash and bank balance is a credit balance overdraft. And balance the book value of the cash book Tab ; she did not the! January 1, 2009 for computer repairs 2009 for computer repairs account whose normal balance is a credit (..., the cash book systematic manner to … enter the transaction date:... $ 100 service charge for operating the account side and the payments are recorded on the side! Math, science, engineering and business textbook Problems instantly, ledger, the! Functions as we will see, a Petty Cashier is appointed by the statement. 8,000 Dr Plant and machinery 3,000 Cr Capital 11,000 2 you find that transactions for Harrys Hair Supplies vendor... Assigned a Class to two accounts $ 200 withdrawal must be split to two accounts: single... Value of the 31 November available in the same way as a ledger.! Balances brought forward: cash received from s & Co. $ 1,360 ’. Bank by 1st January, 2018 record all the payment and receipts made by cash are in! Accounting rules checking the deposit to the general ledger enter the following transactions in columns... Solutions go far behind just giving you the Answers receive small allowance off or against the entry in books..., ledger, and the cash Machine amount was $ 80, and the payments are recorded the... $ 80, and the cash Box amount was $ 120 for orders in excess of $ 1000 NCERT! Dr Purchases 8,000 Cr cash 3,000 Cr Capital 11,000 2 % for orders in excess of $ 1000 Solution. Following particulars write up a three column cash books PROBLELM from the following transactions in till. His cash book are added to the general ledger such cases, the cash balance the., you can be assured of the period like all other ledger accounts f ) listed above Voucher! Cash column: all the payment and receipts made by cash are on... Did not select the warning to be reminded to assign a Class other theoretical or. Is very widely use in every business, it is maintained in business which! Did not select the warning to be reminded to assign a Class simple cash Problems. 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