Day 19 of 50 Days Accounting Challenge Let’s learn the Single Column Cash Book — the simplest and most essential part of accounting! It records only cash transactions — cash received on the debit side and cash paid on the credit side. It has 5 columns: Date, Particulars, Voucher No., Ledger Folio, and Amount — showing when, with whom, and how much cash was received or paid. The Cash Book acts as both Journal and Ledger, so a separate Cash Account is not opened. Rule: Debit what comes in, Credit
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Day 19 of 50 Days Accounting Challenge Let’s learn the Single Column Cash Book — the simplest and most essential part of accounting! It records only cash transactions — cash received on the debit side and cash paid on the credit side. It has 5 columns: Date, Particulars, Voucher No., Ledger Folio, and Amount — showing when, with whom, and how much cash was received or paid. The Cash Book acts as both Journal and Ledger, so a separate Cash Account is not opened. Rule: Debit what comes in, Credit
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