Cash Book.

 A cash book is a bookkeeping ledger used to record all cash transactions that occur in a business. It typically has two columns for each transaction, one for debit entries and one for credit entries, which allows for easy tracking of cash inflows and outflows.

Here is an example of a cash book:

Date	Particulars	L.F.	Debit	Credit
1/1	Balance b/d		5000
1/3	Sales	1001		2500
1/5	Rent paid	1002	1200
1/8	Cash deposited			3000
1/11	Purchase	1003	2000
1/15	Wages paid	1004	1500
1/22	Cash withdrawn		1000
1/31	Balance c/d		8300

In this example, the first row shows the opening balance. The "L.F." column is used to record the page number of the ledger where the transaction is recorded.

On January 3rd, a sale was made for 2,500 and recorded in the credit column. On January 5th, rent was paid for 1,200 and recorded in the debit column. On January 8th, cash of 3,000 was deposited and recorded in the credit column.

On January 11th, a purchase was made for 2,000 and recorded in the debit column. On January 15th, wages were paid for 1,500 and recorded in the debit column.

On January 22nd, cash of 1,000 was withdrawn and recorded in the debit column. Finally, on January 31st, the closing balance was recorded in the debit column.

This example demonstrates how a cash book can be used to record all cash transactions and maintain accurate records of a business's financial transactions. However, it does not allow for easy tracking of cash inflows and outflows from different sources like a double column cash book.