Single Column Cash Book Example

Following is the single column cash book example. It is so simple and hope, you will understand it.


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 Book								Cr.
Date	Receipts	V.No.	L.F.	Amount	Date	Payments	V.No.	L.F.	Amount
April 1, 2012	To Capital a/c			20000	April 1, 2012	By Bank a/c			15000
April 2	To Sale a./c			1500	April 1	By Stationery a/c			100
April 3	To J. Brown a/c			1000	April 1	By Purchase a/c			2500
April 6	To Sales a/c			1800	April 4	By J.R. a/c			2200
					April 5	By Advertisement a/c			400
					April 6	By Machinery a/c			800
					April 6	By Bal. c/d			3300
				24300					24300
April 7	By Bal. b/d			3300

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