Cash book template
A simple record of the money going into and out of your business bank account, one line per transaction in date order, with the balance worked out after each one.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
A cash book is your own record of the business's money moving in and out, kept in the order it happens. business.gov.au's glossary describes it as a record, kept day by day, of every amount a business receives or pays out, whether in cash, on credit or by cheque. This template gives each entry a date, a description, a reference to its paperwork, the account it belongs to, and the balance left once it is recorded.
Because the balance is worked out line by line, you can see at any point what the books say should be in the account, and you have a list to tick off against the bank statement. Where business and personal banking share one account, business.gov.au says the personal items have to be marked clearly in the cash book, so label those lines rather than leaving them out.
It is a CSV file, which opens in a spreadsheet program. Keep one cash book for each bank account, and carry each month's closing balance forward as the next month's opening balance.
Download the template
The template as a CSV file, which opens in any spreadsheet program.
Download the CSV fileWhat's in the template
| Date | Details | Reference | Account | Received (AUD) | Paid (AUD) | Balance (AUD) |
|---|---|---|---|---|---|---|
| 1 May 2026 | Opening balance | April closing balance in this cash book | 4,500.00 | |||
| 4 May 2026 | Payment from Customer A | Invoice 1021 | Accounts receivable | 1,650.00 | 6,150.00 | |
| 5 May 2026 | Rent for May | Lease agreement | Rent | 2,200.00 | 3,950.00 | |
| 8 May 2026 | Card sales for the week | Sales summary | Sales | 2,310.00 | 6,260.00 | |
| 11 May 2026 | Payment to Supplier D for stock | Bill 5530 | Accounts payable | 1,480.00 | 4,780.00 | |
| 12 May 2026 | Monthly account fee | Bank statement | Bank fees | 15.00 | 4,765.00 | |
| 15 May 2026 | Payment from Customer C | Invoice 1024 | Accounts receivable | 940.00 | 5,705.00 | |
| 18 May 2026 | Petty cash top-up | Petty cash summary | Petty cash | 200.00 | 5,505.00 | |
| 20 May 2026 | Phone and internet plan | Bill 77812 | Telephone and internet | 129.00 | 5,376.00 | |
| 31 May 2026 | Totals for the month and closing balance | 4,900.00 | 4,024.00 | 5,376.00 |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Date: The day you received or paid the money, such as the day a cheque was written or a transfer was sent, which can be earlier than the day it reaches the bank statement.
- Details: Who paid or was paid, and what for, in a few words.
- Reference: The invoice, bill, receipt or statement the entry comes from, so it can be traced to its paperwork.
- Account: The account in your chart of accounts the entry belongs to, such as sales, rent or accounts receivable.
- Received (AUD): Money paid into the account.
- Paid (AUD): Money paid out of the account.
- Balance (AUD): The balance after the entry: the line above, plus anything received, less anything paid.
How to use it
- Download the CSV file, open it in a spreadsheet program and delete the example lines, keeping the headings.
- Enter the opening balance on the first line: last month's closing balance from this cash book or, for a new cash book, the bank statement balance adjusted for any deposits or payments not yet on the statement. Then add every amount paid in or out in date order, whether it moved by card, transfer, cheque or cash.
- Fill in the reference for each entry and keep the document it points to. The ATO lists the date, amount, description and purpose of a transaction among the details a record generally needs to show.
- Choose the account to suit your accounting method. business.gov.au explains that cash accounting records a sale when the customer pays, while accrual accounting records it when it takes place, so on accrual books a payment for an invoice you have already recorded goes against accounts receivable rather than sales.
- At the end of the month, total the received and paid columns, and check that the opening balance plus the money received, less the money paid, gives the closing balance on the last line.
- Compare the month's entries with the bank statement, tick off each one that appears on both, and find the reason for every item that appears on only one.
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Set up your business bank account
business.gov.au, Australian Government. Current at 15 October 2026, released 11 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Choose between cash and accrual accounting
business.gov.au, Australian Government. Current at 15 October 2026, released 13 September 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Overview of record-keeping rules for business
Australian Taxation Office. Current at 18 June 2026 (QC60718), released 18 June 2026. Checked 15 October 2026.
© Australian Taxation Office for the Commonwealth of Australia Licence: ATO website copyright notice (copy, adapt and distribute, without implying ATO endorsement).
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