Introduction (5 min): Explain the need for Triple Column Cash Book (Cash + Bank + Discount).
Format & Rules (10 min): Structure of three columns and treatment of contra entries.
Illustration (15 min): Work out solved examples with receipts, payments, deposits, withdrawals, and discounts.
Class Activity (10 min): Students prepare a Triple Column Cash Book for given transactions.
Recap & Q/A (5 min): Summarize rules and clarify doubts.
R.L. Gupta & Radhaswamy – Advanced Accountancy (Chapter on Cash Book).
T.S. Grewal – Double Entry Book Keeping (Triple Column Cash Book with Contra Entries).
M.C. Shukla & T.S. Grewal – Principles of Accounting.
S.N. Maheshwari – An Introduction to Accountancy.