Single Column Cash book

Previous Lesson: Cash Book

Next Lesson: Double Column Cash Book

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:

single column cash book format


>> 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

”                           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


single column cash book example


>>> Practice Cash Book Quiz 1.

Facebook Handel


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.



Submit a Comment

Your email address will not be published. Required fields are marked *