Introduction (5 min): Explain the need for Double Column Cash Book (Cash + Bank).
Format & Rules (10 min): Structure of Debit (Cash/Bank receipts) and Credit (Cash/Bank payments).
Illustration (15 min): Work out solved examples with cash deposits, withdrawals, and cheque payments.
Class Activity (10 min): Students prepare a Double Column Cash Book for given transactions.
Recap & Q/A (5 min): Summarize key points and clarify doubts.
Research on cash & discount management policies in business.
Studies on digital discount accounting in ERP systems.
Role of discount policies in customer relations and credit settlement.