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 BookCr.
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
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.

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Education : Single Column Cash Book Example
Single Column Cash Book Example
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