Books Of Prime Entry Formats: Cash Book – Single Column Format (Copy)
Cash Book – Single Column Format
Standard Single Column Cash Book Layout (Exam-Preferred)
Cash Book
| Date | Details | Amount |
|---|---|---|
| xxxx |
- Single Column Cash Book Records Cash Transactions Only
- No Bank Column Included
- Receipts And Payments Recorded In One Book
Two-Sided Single Column Cash Book (Most Common Exam Layout)
Cash Book
| Debit (Receipts) | Amount | Credit (Payments) | Amount |
|---|---|---|---|
| Date | Details | xxxx | Date |
- Debit Side = Cash Received
- Credit Side = Cash Paid
- Cash Book Acts As Both Journal And Ledger
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Single Column Cash Book With Balance c/d And b/d
Cash Book
| Debit (Dr) | Amount | Credit (Cr) | Amount |
|---|---|---|---|
| Date | Details | xxxx | Date |
| Balance c/d | xxxx | ||
- Balance c/d Always On Credit Side (Cash Balance Is Debit)
- Balance b/d Brought Down On Debit Side
- Cash Balance Never Negative
Single Column Cash Book Without Date Column (Accepted)
Cash Book
| Debit (Dr) | Amount | Credit (Cr) | Amount |
|---|---|---|---|
| Details | xxxx | Details | xxxx |
| Balance c/d | xxxx | ||
| Balance b/d | xxxx |
- Used When Dates Are Not Provided
- Headings Must Still Be Clear
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Typical Entries Recorded In Single Column Cash Book (Format Reference)
Debit Side (Receipts)
- Cash Sales
- Capital Introduced In Cash
- Receipts From Customers
- Other Cash Income
Credit Side (Payments)
- Cash Purchases
- Expenses Paid In Cash
- Drawings Of Cash
- Payments To Suppliers
Posting Rule Format (Exam Technique)
- Debit Side Totals → Posted To Relevant Ledger Accounts (Credit)
- Credit Side Totals → Posted To Relevant Ledger Accounts (Debit)
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Presentation Rules For Single Column Cash Book (Exam Scoring)
- Clear Heading “Cash Book” Required
- Debit And Credit Clearly Labelled
- One Transaction Per Line
- Balance Shown As Balance c/d And Balance b/d
- No Dr Or Cr Written Inside Amount Column
Compact Single Column Cash Book Format (Short Questions)
Cash Book
| Dr | Cr |
|---|---|
| xxxx | xxxx |
| Balance c/d | |
| Balance b/d |
Common Labels Used In Single Column Cash Book
- Cash Book
- Balance c/d
- Balance b/d
- Receipts
- Payments
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
One-Glance Emergency Exam Template
Cash Book
Debit = Cash In
Credit = Cash Out