Single column cash book records only cash receipts and payments. It has only one money column on each of the debit and credit sides of the cash book. All the cash receipts are entered on the debit side and the cash payments on the credit side. The pages of the cash book are vertically divided into two equal parts. The left hand side is for recording receipts and the right hand side is for recording payments:
>> For Practice use Single Column Cash Book Format in PDF, Excel and Word form.
>>> Use Single Column Cash Book Problems and Solutions for practice purpose.
Cash Book Examples
Example # 1:
Write the following transactions in the simple cash book of Bakhtawar Khan Lodhi?
July 1 Cash in hand 15,000
” 6 Purchased goods for cash 2,000
” 16 Received from Uzair Abid 3,000
” 18 Paid to Haris Ali 1,000
” 20 Cash sales 4,000
” 25 Paid for stationary 100
” 30 Paid for salaries 500
” 31 Purchased office furniture 5,000
>>> Practice Cash Book Quiz 1.
Sehgal, A., & Sehgal, D. (n.d.). Advanced Accountancy (Vol. I & II). New Delhi: Taxmann Publication Pvt. Ltd.
Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2008). Advanced Accountancy (Vol. I & II). New Delhi: S Chand & Co.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2012). Accounting Principles (10th ed.). Hoboken: John Wiley & Sons, Inc.
Williams, M., & Bettner, H. (1999). Accounting (The basic for business decisions). (11th, Ed.) USA: Irwin McGraw- Hill.