Single Column Cash Book | Subsidiary Books | Example

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Single Column Cash Book:

Single Column Cash Book is very simple because it is similar to the cash account. it has only one column on both sides. Debit side of cash book shows the all receipt and credit side shows all the payment made. A specimen of it shown below:

Cash book Single column - Single Column Cash Book | Subsidiary Books | Example
Single Column Cash Book

The Columns of the Single Column Cash Book are Explained Below:

1. Date:

The date of the transaction is written in this column in two lines—in the first line, the year and in the second line, the name of the month followed by the actual date.

2. Particulars:

In this column, the name of the opposite account is written (the second aspect of cash transaction). Below this is written the narration of the transaction.

3. Voucher Number (V. NO.):

The voucher number for each item of receipt and payment is also written. A voucher is necessary for each item of receipt and payment. Generally, a voucher has a serial number and this number is written in this column (V. No).

4. L.F. (Ledger Folio):

The page number of the Ledger where the concerned (opposite ) account has been opened, is written in this column. This will help to locate the account from the Ledger. It may be noted that in a Ledger account J.F. is written as the reference, while in a Cash Book L.F. is written. It is so because cash transactions are not recorded in any Journal.

5. Amount:

The amount of the transaction is recorded in this column. The amount of cash received is recorded on the debit side in the amount column and the amount of cash paid is recorded on the credit side in the amount column.

Example : –

  • 01/04/17 Started a business with cash Rs 50,000/-
  • 04/04/17 Goods purchase worth Rs 10,000/-
  • 07/04/17 Rent paid for the building Rs 1,000/-
  • 09/04/17 Wages paid for Rs 2,500/-
  • 11/04/17 Sold goods worth Rs 5,000/-
  • 12/04/17 Purchase goods from Ram & sons Rs 4,000/-
  • 14/04/17 Commission paid to Rohan Rs 100/-
  • 16/04/17 Labour charges paid for Rs 250/-
  • 18/04/17 Furniture purchase for Rs 2,500/-
  • 21/04/17 Sold goods worth Rs 2,500/- to Ramesh.
  • 25/04/17 Freight paid to Rs 300/-.
  • 29/04/17 An owner withdraw cash from business for personal use Rs1,000.
Cash book Single column Example  - Single Column Cash Book | Subsidiary Books | Example
Single Column Cash Book Example

Note 

Transaction Dated 12/04/17 & 21/04/17 not recorded in cash book because of these are credit business transactions.

If you have any question about this topic please ask it in the comment section below.

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6 thoughts on “Single Column Cash Book | Subsidiary Books | Example”

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  3. Hello hope good life is still prevailing. its not yet well settled inside me why the the transactions on 12 and 21 are considered credit. pliz kindly explain

    1. Hello,
      On the job or in your business you will know it easily about the payment(paid or pending), But There are some assumptions in that type of transactions when you are studying.

      1. If the name of the buyer/seller and payment detail is not given then we have to assume that this is the cash transaction because we don’t know the Seller of the goods So, whom will be credited as shown in the following example:

      04/04/17 Goods purchase worth Rs 10,000/-


      2. If the payment detail is given then this transaction is treated as the cash transaction because payment is made. as shown following

      04/04/17 Goods purchase worth Rs 10,000/- and paid by cheque


      3. If the payment detail is not given and the name of seller/ buyer given then we have to assume that this is the Credit transaction because we know the name of seller/buyer of the goods so will be credit his account as shown in the following example:

      04/04/17 Goods purchase worth Rs 10,000/- from Ram and Sons.

  4. Hello, please how will you not treat those that was not posted. The transaction of 12/4 and 21/4.
    Thank you.

    1. 12/04/17 Purchase goods from Ram & sons Rs 4,000/-
      Ans :- This entry will be posted in Purchase book

      21/04/17 Sold goods worth Rs 2,500/- to Ramesh.
      Ans :- This entry will be posted in Sale book

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