[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-650490-105":59,"doc-detail-650490-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","recording-of-transactions-ii-41-cash-book","Recording of Transactions - II - 4.1 Cash Book","","This chapter explains why businesses use special purpose books instead of recording every transaction in the journal. It introduces the cash book as a book of original entry for cash receipts and payments, prepared commonly on a monthly basis. The text describes the single column cash book, its format, and how entries are recorded in chronological order. A worked example for Roopa Traders demonstrates balancing and posting cash book transactions to related ledger accounts.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/recording-of-transactions-ii-41-cash-book/650490/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/recording-of-transactions-ii-41-cash-book/650490.png","ImageObject",300,407,{"name":92,"@type":93},"Aditya","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-24",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why are special purpose books used instead of recording all transactions in the journal?","Question",{"text":112,"@type":113},"As a business grows, journaling each transaction becomes cumbersome. Special journals simplify and speed up recording because many transactions are repetitive in nature.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is a cash book and what does it record?",{"text":117,"@type":113},"A cash book records all cash receipts and cash payments. It starts with the cash or bank balances at the beginning of the period and serves as both journal and ledger (cash) account.",{"name":119,"@type":110,"acceptedAnswer":120},"How are single column cash book transactions posted to the ledger?",{"text":121,"@type":113},"Accounts appearing on the debit side of the cash book are credited in their respective ledger accounts, and accounts on the credit side are debited, reflecting that cash/cheque has been received or paid.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},650490,1793124054,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","11110CH04  \n# Recording of Transactions-II\n\nTn chapter 3,you learnt that all theIbusiness transactions are first recorded in thejournal and then they are posted in the ledgeraccounts.A small business may be able to recordall its transactions in one book only,i.e.,the journal.But as the business expands and the number oftransactions becomes large,it may becomecumbersome to jour-nalise each transaction.Forquick,efficient and accurate recording of businesstransactions,Journal is sub-divided into specialjournals.Many of the business transactions arerepetitive in nature.They can be easily recorded inspecial journals,each meant for recording all thetransactions of a similar nature.For example,allcash transactions maybe recorded inonebook,all creditsales transactions in another book and all creditpurchases transactions in yet another book and so on.These special journals are also called daybooks orsubsidiary books.Transactions that cannot be recordedin any specialjournal are recorded in journal called theJournal Proper.Special journals prove economical andmake division oflabour possible in accounting work.Inthis chapterwewill discussthe following special purposebooks:  \nLEARNING OBJECTIVES  \nAfter studying thischapter,you will be ableto:  \n·state the need forspecial purpose books;  \n·record the transactionsin cash book and postthem in the ledger;  \n·prepare the petty cashbook;  \n·record the transactionsin the special purposebooks;  \n·  Cash Book  \n·post the entries in thespecial purpose bookand to the ledger;  \n·balance the ledgeraccounts.  \n·Purchases Book  \n·Purchases Return (Return Outwards)Book  \n·Sales Book  \n·Sales Return (Return Inwards)Book  \n·Journal Proper  \n## 4.1 Cash Book\n\nCash book is a book in which all transactions relating to cash receipts and cashpayments are recorded.It starts with the cash or bank balances at the beginningof the period.Generally,it is made on monthly basis.This is a very popularbook and is maintained by all organisations,big or small,profit or not-for-profit.It serves the purpose of both journal aswell as the ledger(cash)account.It is also called the book of original entry.When a cashbook is maintained,transactions of cash are not recorded in thejournal,and no separate accountfor cash or bank is required in the ledger.  \n### 4.1.1 Single Column Cash Book\n\nThe single column cash book records all cash transactions of the business in achronological order,i.e.,it is a complete record of cash receipts and cashpayments.When all receipts and payments are made in cash by a businessorganisation only,the cash book contains only one amount column on each(debit and credit)side.The format of single column cash book is shown infigure 4.1.  \nCash Book  \nCr.  \nDr.  \n\n| Date   | Receipts   | L.F.   | Amount  \u003Cbr>乏   | Date   | Payments   | L.F.   | Amount  \u003Cbr>王   |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |\n\nFig.4.1:Format of single column cash book  \nRecording of entries in the single column cash book and its balancing isillustrated by an example.Consider the following transactions of M/s RoopaTraders observe how they are recorded in a single column cash book.  \n\n| Date   | Details   | Amount   |\n| --- | --- | --- |\n| 2017   |  |  |\n| Nov.01   | Cash in hand   | 30,000   |\n| Nov.04   | Cash received from Gurmeet   | 12,000   |\n| Nov.08   | Insurance paid (Annual Instalment)   | 6,000   |\n| Nov.13   | Purchased furniture   | 13,800   |\n| Nov.16   | Sold goods for cash   | 28,000   |\n| Nov.17   | Purchased goods from Mudit in cash   | 17,400   |\n| Nov.20   | Purchase stationery   | 1,100   |\n| Nov.24   | Cash paid to Rukmani in full settlement of account   | 12,500   |\n\nReprint 2026-27  \nRecording of Transactions -Ⅱ  \n\n| Nov.27  \u003Cbr>Nov.30  \u003Cbr>Nov.30  \u003Cbr>Nov.30   | Sold goods to Kamal for cash  \u003Cbr>Paid monthly rent  \u003Cbr>Paid salary  \u003Cbr>Deposited in bank   | 18,200  \u003Cbr>2,500  \u003Cbr>3,500  \u003Cbr>8,000   |\n| --- | --- | --- |\n\nRoopa Traders  \nCash Book  \nDr.  \nCr.  \n\n| Date   | Recei","cbCaieo0PNAkqQuq","https://ap.wps.com/l/cbCaieo0PNAkqQuq","pdf",5009498,61,"English","# Recording of Transactions - II\n## 4.1 Cash Book\n### 4.1.1 Single Column Cash Book\n## Posting of the Single Column Cash Book","[{\"question\":\"Why are special purpose books used instead of recording all transactions in the journal?\",\"answer\":\"As a business grows, journaling each transaction becomes cumbersome. Special journals simplify and speed up recording because many transactions are repetitive in nature.\"},{\"question\":\"What is a cash book and what does it record?\",\"answer\":\"A cash book records all cash receipts and cash payments. It starts with the cash or bank balances at the beginning of the period and serves as both journal and ledger (cash) account.\"},{\"question\":\"How are single column cash book transactions posted to the ledger?\",\"answer\":\"Accounts appearing on the debit side of the cash book are credited in their respective ledger accounts, and accounts on the credit side are debited, reflecting that cash/cheque has been received or paid.\"}]","Recording of Transactions - II - 4.1 Cash Book | PDF",1792829842,154]