'Motor Expenses' column in Cash Book

JC101

My learning provider has given me an example of an analysed Cash Book that has a column called 'Motor Expenses'... am I correct in thinking this would only be for cash payments for motor expenses?
It's confused me because where I work we have an account with a garage for motor expenses... and I think I'm right in thinking that payments for these motor expenses would be recorded in the 'PLCA/payables/creditors' column of the Cash Book, rather than the 'Motor Expenses' column?

CeeJaySix

It depends on exactly how the record-keeping system is laid out, but generally you are correct. Motor expenses taken on credit would already have had the expense posted when the creditor was posted (dr motor exp, cr PLCA), which wouldn't have an entry in the cashbook. The cash transaction is therefore dr PLCA, cr bank when payment is made.

Cash motor expenses would be entered simply as dr motor exp, cr bank - hence would be analysed to motor exp in the cashbook itself.

JC101

Many thanks for answering my query and for explaining the postings