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Single Column Cash Book

The single column cash book is the simplest form of cash book which records all cash transactions. It has one account column on each side. It is also known as simple cash book. All cash receipts are recorded on the debit side and all cash payments are recorded on the credit side of the cash book. The excess of the debit side over the credit side represents the cash balance of the enterprise. It is generally used by small traders.



Illustration 1

Enter the following transactions in a single column cash book in the books of Amar




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