Enter the following transactions in Cash book with Cash and Discount column of Mr. Nandakumar.

2016 Feb 1	Cash in hand	Rs.60,000
3	Bought goods from premnath	Rs.10,000
4	Opened a current account with bank	Rs.15,000
7	Withdrew from bank	Rs.5,000
8	Sold goods to Kandan for Rs.10,000 credit on terms 2% cash discount if payable within two weeks
10	Paid cash to Premnath, less 1% C.D.
14	Received a cheque from Arul Rs.3,400, allowed him discount Rs.100
15	Kandan settled his account

When his business becomes large, what other books will he be maintaining?

What is cash book? What are its features?

Write notes on posting the petty cash book.

What purpose does an analytical petty cash book serve?