Published January 23, 1993 by Ivy Books .
Written in EnglishRead online
|The Physical Object|
|Format||Mass Market Paperback|
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by James Stewart (Author) out of 5 stars 85 ratings. ISBN /5(59). The single column cash book (also known as simple cash book) is a cash book that is used to record only cash transactions of a business. It is very identical to a traditional cash account in which all cash receipts are recorded on left hand (debit) side and all cash payments are recorded on right hand (credit) side in a chronological order.
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Chapter 1 Accounting for Partnership Firms – Fundamentals. Balancing the Cash Book: The Cash Book is balanced in the same way as a ledger account.
A Single Column Cash Book always shows debit balance (Debit side exceeding credit side) because more cash cannot be paid than what we have. To verify the accuracy of the Cash Book, it should be balanced daily (which may be shown Single Solutions book the Cash Book with red pencil).
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