Cash Book — Single Column
Format · Dr/Cr Sides · Vouchers · Cash Book ↔ Ledger · Debit-Credit Rule (Traditional vs Modern)
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CA Devesh Thakur’s handwritten note for Day 19 — save it for quick revision!
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Cash Book — Ek Special Book! 📒
Aaj Day 19 mein hum Cash Book (Single Column) seekhenge — yeh ek aisi special book hai jo ek saath Journal bhi hai aur Ledger bhi. Jab bhi koi cash transaction hoti hai, wo seedha Cash Book mein record hoti hai — alag se Journal entry likhne ki zaroorat nahi. Cash Book ka Dr. side (Left) = Cash Receipts (Cash IN) aur Cr. side (Right) = Cash Payments (Cash OUT). Saath mein Vouchers, Ledger connection aur Debit-Credit Rule (Traditional vs Modern) bhi samjhenge.
📌 Cash Book — Kya Hai?
Cash Book = Journal + Ledger
Ek special subsidiary book
Cash Book ek aise special book hai jisme sirf cash transactions record hoti hain. Yeh simultaneously Journal ka kaam bhi karta hai (original entry) aur Ledger ka bhi (Cash A/c ki tarah).
📍 Matlab — Cash Book = Cash A/c ka Ledger hi hai, bas alag naam se.
Single Column Cash Book
Sirf cash — bank nahi
Single Column Cash Book mein sirf ek amount column hota hai — Dr. side pe aur Cr. side pe. Yeh sirf cash transactions record karta hai. Bank column nahi hota (woh Double/Triple Column mein aata hai).
📍 Types: Single Column → Double Column (Cash + Bank) → Triple Column (Cash + Bank + Discount).
📄 Cash Book Format — Single Column
◀ Dr. Side — LEFT SIDE
CASH RECEIPTS / CASH INFLOW
Cr. Side — RIGHT SIDE ▶
CASH PAYMENTS / CASH OUTFLOW
| Date | Particulars | V.N. | L.F. | ₹ | Date | Particulars | V.N. | L.F. | ₹ |
|---|---|---|---|---|---|---|---|---|---|
| 1 Apr | To Capital A/c Owner ne cash laya |
RV-1 | 1 | 50,000 | 2 Apr | By Purchases A/c Cash se goods kharida |
PV-1 | 5 | 20,000 |
| 5 Apr | To Sales A/c Cash sales |
RV-2 | 8 | 15,000 | 10 Apr | By Rent A/c Rent cash mein diya |
PV-2 | 12 | 5,000 |
| — | Apr end | By Balance c/d | 40,000 | ||||||
| Total | 65,000 | Total | 65,000 | ||||||
| 1 May | To Balance b/d | 40,000 | ← Opening cash balance for next period | ||||||
📅 Date
Transaction kab hui — jis date ko transaction hue
📝 Particulars
“Jiske sath transaction hui” us account ka naam
🧾 V.N. (Voucher No.)
Supporting voucher ka reference number
📖 L.F. (Ledger Folio)
Ledger ka page number — cross reference ke liye
✍️ “To” vs “By” — Simple Rule
“To”
Debit Side pe Likha Jata Hai
Dr. Side (Left) = Cash IN = Receipts
eg. “To Capital A/c” — Owner ne cash diya
“By”
Credit Side pe Likha Jata Hai
Cr. Side (Right) = Cash OUT = Payments
eg. “By Purchases A/c” — Cash se goods kharida
🧾 Vouchers — Key Point
Voucher kya hota hai?
Har transaction ke saath ek supporting document (Voucher) attach hota hai — yeh proof hai ki transaction actually hui. Cash Book mein Voucher Number (V.N.) column mein iska reference likha jaata hai.
Receipt Voucher (RV)
Jab cash aata hai — Receipt Voucher banate hain. Cash Book ke Dr. side ki har entry ke saath RV attach hota hai.
Payment Voucher (PV)
Jab cash jaata hai — Payment Voucher banate hain. Cash Book ke Cr. side ki har entry ke saath PV attach hota hai.
🔄 Cash Book ↔ Ledger Relationship
📖 L.F. in Cash Book
Cash Book mein L.F. (Ledger Folio) column mein Ledger ka page number likha jaata hai — jahan corresponding entry post ki gayi hai. Isse dono books cross-reference hoti hain.
📒 J.F. in Ledger
Ledger mein J.F. (Journal Folio) column mein Cash Book ka page number likha jaata hai. Isse ek entry se doosri entry tak trace karna aasaan ho jaata hai.
⚖️ Debit-Credit Rule — Traditional vs Modern
🏛️ Traditional Approach
Dr. (Debit)
Real A/c: Jo aaye — Dr. (What comes in)
Personal A/c: Receiver — Dr.
Nominal A/c: Expense/Loss — Dr.
Cr. (Credit)
Real A/c: Jo jaaye — Cr. (What goes out)
Personal A/c: Giver — Cr.
Nominal A/c: Income/Gain — Cr.
💡 Modern Approach
Dr. (Debit)
Assets increase → Dr.
Liabilities decrease → Dr.
Expenses/Losses → Dr.
Capital decrease → Dr.
Cr. (Credit)
Assets decrease → Cr.
Liabilities increase → Cr.
Income/Gains → Cr.
Capital increase → Cr.
Which Approach to Use?
Both approaches give the same result — sirf framing alag hai. Traditional approach (Golden Rules — Real, Personal, Nominal) zyada common hai exams mein. Modern approach directly financial statement logic use karta hai. Cash Book mein hamesha: Cash IN → Dr. side | Cash OUT → Cr. side.
Common Mistakes in Cash Book
1. “To” aur “By” ulta karna: Dr. side = “To” | Cr. side = “By” — kabhi mat bhulna.
2. Cash Book ko sirf Journal samajhna: Cash Book = Journal + Ledger dono — alag se Cash A/c Ledger banana galat hai.
3. V.N. column khali chodna: Voucher Number mandatory hai — audit trail ke liye zaroori.
4. L.F. bhool jaana: Ledger Folio likhna zaroori hai — cross reference toot jaata hai bina iske.
Connection with Previous Days
Day 15 (Ledger Part 1): Ledger format aur L.F. concept — aaj Cash Book mein wahi L.F. use kiya.
Day 17 (Ledger Part 3): Cash A/c ledger banaya tha — Cash Book essentially wahi Cash A/c ledger hai, just special format mein.
Day 9 (Types of Accounts): Traditional Dr.-Cr. Rule (Real, Personal, Nominal) — aaj Traditional vs Modern comparison kiya.
📊 Quick Summary — Cash Book Single Column
| Point | Detail |
|---|---|
| What is Cash Book? | Special subsidiary book — Journal + Ledger dono ka kaam karta hai |
| Single Column | Sirf cash column — bank column nahi hota |
| Dr. Side (Left) | Cash Receipts / Cash Inflow — “To” likha jaata hai |
| Cr. Side (Right) | Cash Payments / Cash Outflow — “By” likha jaata hai |
| V.N. Column | Voucher Number — supporting document ka reference |
| L.F. Column | Ledger Folio — Ledger page number for cross-reference |
| Receipt Voucher | Cash IN ke saath attach — Dr. side entries |
| Payment Voucher | Cash OUT ke saath attach — Cr. side entries |
| Cash Book ↔ Ledger | Corresponding entry Ledger mein post hoti hai; L.F. in Cash Book, J.F. in Ledger |
| Traditional Rule | Real/Personal/Nominal — Dr./Cr. based on account type |
| Modern Rule | Asset/Liability/Capital/Income/Expense based Dr./Cr. |