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Question
What is a simple cash book?
Short Note
Solution
- Single column cash book or simple cash book, like a ledger account, has only one amount column, i.e., cash column on each side.
- Only cash transactions are recorded in this book.
- All cash receipts and payments are recorded systematically in this book.
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Single Column Cash Book
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RELATED QUESTIONS
Give the format of ‘Single column cash book’.
Enter the following transactions in a single column cash book of Seshadri for May 2017.
| May | ₹ | |
| 1 | Cash in hand | 40,000 |
| 5 | Cash received from Swathi | 4,000 |
| 7 | Paid wages in cash | 2,000 |
| 10 | Purchased goods from Sasikala for cash | 6,000 |
| 15 | Sold goods for cash | 9,000 |
| 18 | Purchased computer | 15,000 |
| 22 | Cash paid to Sabapathi | 5,000 |
| 28 | paid salary | 2,500 |
| 30 | Interest received | 500 |
Enter the following transactions in a single column cash book of Ramalingam for the month of July 2017.
| July | ₹ | |
| 1 | Cash in hand | 32,000 |
| 5 | Received from Keerthana | 5,000 |
| 6 | Paid packing charges in cash | 300 |
| 7 | Cash purchases | 12,400 |
| 8 | Sold goods for cash | 2,600 |
| 10 | Paid salary to manager in cash | 7,000 |
| 11 | Paid to Bala | 3,000 |
| 12 | Purchased goods from Bose | 2,500 |
| 24 | Cash deposited into bank through CDM | 4,000 |
| 27 | Withdraw cash from bank | 2,000 |
| 31 | Paid office rent in cash | 6,000 |
