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It introduces special journals such as cash book, purchases book, sales book, and journal proper. The section 4.1 focuses on the cash book’s purpose in recording cash receipts and payments, its monthly maintenance, and how it functions as both journal and ledger cash account. An example with Roopa Traders illustrates the single column cash book format, recording chronologically, posting entries to relevant ledger accounts, and balancing the cash book.",{"@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":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/recording-of-transactions-ii-chapter-4-cash-book/663688/",{"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-chapter-4-cash-book/663688.png","ImageObject",300,407,{"name":92,"@type":93},"Aurelia","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why are special purpose books used in accounting?","Question",{"text":112,"@type":113},"Special journals are used when business transactions become large and repetitive, allowing quick, efficient and accurate recording. They also support division of labour in accounting work.","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 transactions related to cash receipts and cash payments. It starts with opening cash or bank balances and is generally prepared on a monthly basis.",{"name":119,"@type":110,"acceptedAnswer":120},"How does a single column cash book work?",{"text":121,"@type":113},"A single column cash book records cash transactions in chronological order and keeps one amount column on each side when all receipts and payments are made in cash.","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},663688,1793230367,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"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":129,"read_time":144},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?_k=1776742907772140068","# 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 may be recorded inone book,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 berecordedin any special journal are recorded in journal called theJournal Proper.Special journals prove economical andmake division of labour possible in accounting work.Inthis chapter wewill discuss the following specialpurposebooks:  \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 bookis 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 as well 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 the journal,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   | 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  \u003Cbr>Nov.01  \u003Cbr>Nov.04  \u003Cbr>Nov.08  \u003Cbr>Nov.13  \u003Cbr>Nov.16  \u003Cbr>Nov.17  \u003Cbr>Nov.20  \u003Cbr>Nov.24   | Cash in hand  \u003Cbr>Cash received from Gurmeet  \u003Cbr>Insurance paid (Annual Instalment)  \u003Cbr>Purchased furniture  \u003Cbr>Sold goods for cash  \u003Cbr>Purchased goods from Mudit in cash  \u003Cbr>Purchase stationery  \u003Cbr>Cash paid to Rukmani in full settlement of account   | 30,000  \u003Cbr>12,000  \u003Cbr>6,000  \u003Cbr>13,800  \u003Cbr>28,000  \u003Cbr>17,400  \u003Cbr>1,100  \u003Cbr>12,500   |\n\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   | Receipts   | L.F.   | Amount   | Date","cbCaiucWOQOvJi76","https://ap.wps.com/l/cbCaiucWOQOvJi76","pdf",4762402,61,"English","# 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 in accounting?\",\"answer\":\"Special journals are used when business transactions become large and repetitive, allowing quick, efficient and accurate recording. They also support division of labour in accounting work.\"},{\"question\":\"What is a cash book and what does it record?\",\"answer\":\"A cash book records all transactions related to cash receipts and cash payments. It starts with opening cash or bank balances and is generally prepared on a monthly basis.\"},{\"question\":\"How does a single column cash book work?\",\"answer\":\"A single column cash book records cash transactions in chronological order and keeps one amount column on each side when all receipts and payments are made in cash.\"}]","Recording of Transactions-II - Chapter 4 - Cash Book | PDF",154]