Entry of Cheque Dishonoured:

When a cheque is dishonoured, it means that the bank has rejected the payment due to insufficient funds, a mismatched signature, or any other reason. In such cases, the entry of cheque dishonoured needs to be recorded in the books of accounts.

Entry in Cash Book with Triple Column:

The Cash Book with Triple Column is a book of original entry that records all cash transactions for a business. It consists of three columns: the cash column, the bank column, and the discount column.

To record the entry of a dishonoured cheque in the Cash Book with Triple Column, the following steps can be taken:

1. Identify the dishonoured cheque:
- Determine the cheque number, date, and amount of the dishonoured cheque.
- Verify the reason for dishonour, such as insufficient funds or mismatched signature.

2. Record the entry in the cash column:
- In the cash column, write the date when the dishonoured cheque was received.
- Record the amount of the dishonoured cheque in the cash column as a debit (increase in expenses).

3. Record the entry in the bank column:
- In the bank column, write the date when the dishonoured cheque was received.
- Record the amount of the dishonoured cheque in the bank column as a credit (decrease in assets).

4. Record the entry in the discount column:
- In the discount column, write the date when the dishonoured cheque was received.
- If any discount was given for the dishonoured cheque, record it as a debit (increase in expenses).

5. Update the running balance:
- Calculate the new balance by subtracting the dishonoured cheque amount from the previous balance.
- Write the new balance in both the cash column and bank column.

6. Narration:
- Provide a brief narration explaining the reason for dishonour, such as "Cheque dishonoured due to insufficient funds."

Example Entry:

Date | Particulars | Cash Column | Bank Column | Discount Column
----------------------------------------------------------------------------------------------
01.01.20XX | Dishonoured Cheque | 5000 | 5000 | -

Running Balance: 100,000 (both in cash and bank column)

Narration: Cheque dishonoured due to insufficient funds.

Note: This is a general example of recording the entry of a dishonoured cheque in the Cash Book with Triple Column. The specific format and columns may vary depending on the accounting system and requirements of the business.