QS Study

Differences between Single Column cash book and Double column cash book

Single Column cash book

  • Single column cash book (simple cash book) has one amount column in each side. All cash receipts are recorded on the debit side and all cash payments on the credit side.
  • In single column cash book only cash account is shown while in multi column cash book cash as well as bank account is also shown.
  • It contains two columns the debit side and the credit side.
  • Single column cash book only cash transactions are recorded.

Double column cash book

  • The Cash Book having two Amount Columns on both sides is called ‘Double Column Cash Book’. The most general double column cash books are: Cash book with discount and cash columns; and, Cash book with cash and bank columns.
  • Double column cash book is tha in which there are columns for cash balance as well as for bank balance.
  • In two column cash book we have only two columns of discount and cash but in
  • In Double column cash book both bank and cash transaction can be recorded.