Single Column Cash Book

Single column cash book is the cash book in which we show only cash column both side of cash book. We do not make cash account. This type of cash book complete the double entry system of cash account. Following is the example of single column cash book.


1st Example :

Making of Simple Cash Book  (Single Column Cash Book )

Mr. M starts business with Rs. 20,000 on 1st April 2012. Of this he pays Rs. 15000 into his bank account. His cash transactions during the week were:
April 1 Purchased stationery for cash Rs. 100
April 2 Purchased goods for cash Rs. 2500
April 2 Cash Sales Rs.1500
April 3 Received from J Brown Cash on account Rs. 1000
April 4 Paid to J. R Cash Rs. 2200
April 5 Paid for Advertisement Rs. 400
April 6 Cash Sales Rs. 1800
April 6  Purchased old machinery Rs. 800
April 6 Purchase from sham on credit Rs. 6000

Make out a single column cash book .


Dr.Cash BookCr.
DateReceiptsV.No.L.F.AmountDatePaymentsV.No.L.F.Amount
April 1, 2012To Capital a/c20000April 1, 2012By Bank a/c15000
April 2To Sale a./c1500April 1By Stationery a/c100
April 3To J. Brown a/c1000April 1By Purchase a/c2500
April 6To Sales a/c1800April 4By J.R. a/c2200
April 5By Advertisement a/c400
April 6By Machinery a/c800
April 6By Bal. c/d3300
2430024300
April 7By Bal. b/d3300

Remember : Cash book never records credit transactions. So, we will not record of purchase from sham on credit in cash book.
.
Name

"accounting software" "cost accountant" "financial management" account accountant accounting accounting education accounting format accounting glossary accounting questions accounting software Achievements of Prof. Vinod Kumar ad advertising american express answer auditing b.com balance sheet bank bba BCA bonus business Business Dictionary CA CA- IPCC CA-CPT CA-Final capital career Category cfa children coaching company conferences Consignment Accounting contact corporate accounting cost cost accounting CPT credit card debit card debt degree depreciation dictionaries donation earning ecommerce economics education Events finance Finance Dictionary financial financial accounting financial mathematics Financial Ratios forex management free funds google google apps google talk guest writer Help Center ICWAI IFRS inspiration insurance terms interest journal entries lectures List m.com management accounting mathematics MBA MCA media mutual funds ngo notes overhead pdf pnb presentation Prof. Vinod profiles quickbooks quiz ratio rbi reporting Service Tax shares solution students tally tax teacher teaching Test Testimonials tips treasury management tutorial UGC NET Commerce video webinars Wikipedia working capital
false
ltr
item
Education : Single Column Cash Book
Single Column Cash Book
Education
http://education.svtuition.org/2013/12/single-column-cash-book.html
http://education.svtuition.org/
http://education.svtuition.org/
http://education.svtuition.org/2013/12/single-column-cash-book.html
true
8374141921294355176
UTF-8
Not found any lecture VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES Lectures View All RECOMMENDED FOR YOU Category ARCHIVE SEARCH ALL Lectures Not found any lecture match with your request, please help to write it and send it to our email at vinod@svtuition.org for making this website free accounting and finance encyclopedia. Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS CONTENT IS PREMIUM Please share to unlock