Page 168 - Office Practice and Accounting -9

Simple/Single Column Cash Book

This type of cash book makes a record of all the receipts and payment of cash. All cash
receipts are recorded in debit side and all the payments are recorded in credit side of
this book. It makes a record of only cash transactions and it is just like cash account.
It is similar to cash ledger and, of course there is no need to maintain separate cash
ledger if it is maintained. The specimen of cash book is presented below:

Dr. Simple cash book Cr.
Date Particulars LF Amount Date Particulars LF Amount

Explanation of the columns
a. Date: Date of transactions are recorded in this column.
b. Particulars: In this column the name of account in respect of which cash has
been received or payment has been made is recorded. If cash received, it is
recorded in debit side of particulars and if cash is paid, it is recorded in credit
side of the particulars column.
c. LF: In this column page number of ledger where the posting of this amount has
been made is written.
d. Amount: The amount of particular transaction in respective sides is written in
this column.

10. From the following transactions prepare the single column cash book.
2072 Chaitra1 : Cash in hand Rs. 28000

2072 Chaitra3 : Cash received from Amit Rs. 1200
2072 Chaitra5 : Goods purchased for cash Rs. 3300
2072 Chaitra7 : Goods sold for cash Rs. 2,000

2072 Chaitra8 : Paid wages Rs. 1000
2072 Chaitra9 : Purchased furniture for Rs. 9,000

2072 Chaitra11 : Purchased goods from Puri Rs. 1,500
2072 Chaitra12 : Sold goods to Bhuwan for Rs. 6900
2072 Chaitra18 : Paid for advertisement Rs. 800

164 Office Practice and Accounting 9