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How are drawings recorded in the cash book? What is the treatment of cash discounts versus the cash received in the cash book? How is petty cash treated at the period end for the financial statements? How do you record dishonoured (bounced) cheques in the cash book? How do you post the totals of an analysed petty cash book with VAT? How do you record wages paid net, with deductions, through the cash book?
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How is the analysis (columnar) cash book useful and how is it posted?

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Answer

An analysed cash book adds columns categorizing receipts and payments (e.g., sales, debtors, wages, purchases, expenses, VAT). This speeds ledger posting because each column total is posted once to the relevant nominal account, rather than posting every transaction individually, while the cash/bank columns maintain the running balance.
Payments analysis: Wages | Purchases | Expenses | VAT
  Post each column total to its nominal account.
Real-world example A small business posts monthly column totals from its analysed cash book instead of hundreds of individual entries.

Common follow-ups: Why does column analysis speed posting? | What maintains the running balance?

Books of Prime Entry Control Accounts Cash Book & Petty Cash
All 26 Cash Book & Petty Cash questions