illustrated by an example. Consider the following transactions of M/s Roopa Traders observe how they are recorded in a single column cash book. Details Nov. Cash in hand , Nov.
Cash received from Gurmeet , Nov. Insurance paid (Annual Instalment) , Nov. Purchased furniture , Nov. Sold goods for cash , Nov.
Purchased goods from Mudit in cash , Nov. Purchase stationery , Nov. Cash paid to Rukmani in full settlement of account , Nov. Sold goods to Kamal for cash , Nov.
Paid monthly rent , Nov. Paid salary , Nov. Deposited in bank , Roopa Traders Cash Book Receipts Payments Nov. Balance b/d , Nov.
Insurance , Nov. Gurmeet , Nov. Furniture , Nov. , Nov.
, Nov. , Nov. Stationery , Nov. Rukmani , Nov.
Rent , Nov. Salary , Nov. , Nov. Balance c/d , , , Dec.