Single Column Cash Book.

A single column cash book is a simple bookkeeping ledger used to record all cash transactions that occur in a business. It has a single column for each transaction, which is used to record either debit or credit entries.

Here is an example of a single column cash book:

Date	Particulars	L.F.	Amount
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1/22	Cash withdrawn		1000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 as a credit entry. On January 5th, rent was paid for 1,200 and recorded as a debit entry. On January 8th, cash of 3,000 was deposited and recorded as a credit entry.

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

On January 22nd, cash of 1,000 was withdrawn and recorded as a debit entry.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

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