Single Column Cash Book | first PUC Accountancy | simple cash book

Learn how to prepare a Single Column Cash Book step by step in this easy 2nd PUC Accountancy lesson. This video is especially useful for students learning Cash Book for the first time. Every transaction is classified clearly into the receipt side or payment side, followed by the complete Cash Book and final balancing. Topics covered ✅ Meaning of Single Column Cash Book ✅ Cash received → Debit / Receipt side ✅ Cash paid → Credit / Payment side ✅ Opening cash balance ✅ Cash received from a debtor ✅ Cash purchases ✅ Cash sales ✅ Expenses paid in cash ✅ Commission received ✅ Balance c/d ✅ Balance b/d ✅ Final balancing of the Cash Book Important rule Cash comes in → Debit / Receipt side Cash goes out → Credit / Payment side Important final answer Total Cash Receipts = ₹39,000 Total Cash Payments = ₹13,400 Closing Cash Balance = ₹25,600 One important concept explained in this problem is the difference between: Cash received from Vishnu → To Vishnu A/c and Goods purchased from Vishnu for cash → By Purchases A/c Watch the complete video, understand the logic behind every entry and then practise a similar Cash Book problem independently. Subscribe for more 2nd PUC Accountancy lessons, basic accounting concepts, question-bank solutions and exam preparation videos. Timestamps Based on the reviewed approximately 8-minute video: 00:00 Introduction 00:10 Single Column Cash Book – Question 00:35 Receipt Side vs Payment Side 01:20 Understanding the Transactions 02:35 Preparation of Single Column Cash Book 03:10 Opening Cash Balance 03:45 Cash Received from Vishnu 04:15 Cash Purchases and Cash Sales 05:00 Recording Cash Expenses 05:50 Commission Received 06:20 Balancing the Cash Book 07:05 Balance c/d = ₹25,600 07:35 Balance b/d and Final Explanation 10 Hashtags #SingleColumnCashBook #CashBook #2ndPUCAccountancy #PUCAccountancy #Class12Accountancy #BasicAccounting #AccountancyProblems #KarnatakaPUC #CommerceStudents #CashBookProblems