# How to prepare a single column cash book?

Let us understand how to make the respective entries in the single column cash book with the help of the given data.

May 1 Cash in hand $50000 May 1 Bank balance$160000

May 4 Received a cheque from a customer “A” of $18000 May 5 Deposited customer “A” cheque in Bank. May 8 Cash withdrawn from bank for business purpose is$15000

May 11 Goods sold for cash $28000 May 14 Goods bought for cash$53000

May 19 Goods sold for cash $40000 May 21 Paid Mr.B by cheque$16000

May 25 Deposited into bank $18000 May 30 Paid salary in cash$12000

May 31 Paid rent by cheque $7500 ## Solution The solution is as follows − DATEPARTICULARSVNLF$DATEPARTICULARSVNLF\$
2008
Balance b/d

50000
2005

May 4

18000
May 5
Bank A/c(Being cheque deposited)

18000
May 8
Bank A/c(Being amount withdrawn)

15000
May 14
Purchases(Being goods bought for cash)

53000
May 11
Sales A/C(Being goods sold for cash)

28000
May 25
Bank A/c (Being cash deposited)

18000
May 19
Sales A/c(Being goods sold for cash)

40000
May 30
Salary A/c(Being salary paid)

12000

May 31
Balance c/d

50000

151000

151000
June 1
Balance b/d

50000

Updated on: 09-Jul-2021

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