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Single Column Cash Book

It has only one. The Amount column of each page is in fact as the cash account in the ledger (where are appropriately charged in writing, what comes out will be credited). This form of cash book has the same decision as that of a book do not need to have a cash account in the ledger. The objective is supplemented by a cash book is served. Posting of debit (input) side of the cash book is the credit side maderelevant accounts and credit the cash book of the fall in the affected accounts.