Format of Single Column Cash Book - QS Study
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Format of Single Column Cash Book

Single column cash book (simple cash book) has one amount column in each side. The single column cash book look likes a T shaped cash account in approximately all compliments. The pages of this book are perpendicularly divided into two equal parts. The receipts being entered on the left (debit) side and payments on the right (credit) side. It has simply one money column on debit and credit sides to record cash transactions, which is why it is called single column cash book.

Date: This column shows in both the debit and credit side. It proceedings the date of receiving cash at debit side and paying cash at credit side.

Particulars: This column is used at both debit and credit side. It records the names of parties (personal account), heads (nominal account) and items (real account) from whom payment has been received and to whom payment has been made.

Receipt Number (R.N): This refers to the serial number of the cash receipt.

Voucher Number (V.N): This refers to the serial number of the voucher for which payment is made.

Ledger Folio (L.F): This column is used in both the debit and credit side of cash book. The ledger page (folio) of every account in the cash book is recorded against it.

Amount: This column appears in both sides of the cash book. The actual amount of cash receipt is recorded on the debit side. The actual payments are entered on the credit side.