Question

(Purchased goods from Anil)
single column cash book​

Answer 1

Explanation:

the journal entry

purchases a/c dr

to Anil a/c

( being goods purchased from anil)

this transaction will not affect the cash book because their is no involvement of cash in the above transaction

here goods are purchased on credit hence ,this transaction to be ignored while preparing the cash book.

Answer 2

Answer:

journal entry will be

purchases a/c dr

to Anil a/c

( being goods purchased from anil)

Because there was no cash involved in the previous transaction, this one won't have an impact on the cash book.

Since the commodities were bought on credit, this transaction should be disregarded when creating the cash book.

Explanation:

A cash book with only one column is one that is used to track a company's cash transactions. The double-column cash book has two money columns, one for bank transactions and the other for cash transactions, on both the debit and credit sides.

A single-column cash book

• A single-column cash book, often known as a simple cash book, contains one amount column on each side. All cash receipts are recorded on the debit side, and all cash payments are recorded on the credit side.
• In a cash book with one column, only cash transactions are noted. There is only one money column in the cash book, on both the debit and credit sides. All cash payments are entered on the credit side, and all cash receipts are entered on the debit side.
• One-column cash books only show the cash account; multi-column cash books show both the cash and bank accounts.

Two-column cash register

• An itemised cash book having two amount columns on either side is referred to as a "Double Column Cash Book." The two types of double-column cash books that are most frequently used are cash books with a discount and cash columns and cash books with cash and bank columns.
• The debit side of a two-column cash book, also known as a double-column cash book, contains two amount columns, and the credit side has one column. The two most popular two-column cash books are (1) Cash books with discount and cash columns and (2) Cash books with cash and bank columns.
• A cash book having columns for both cash and bank balances is known as a "double-column cash book."
• A cash book with two columns includes a "Bank" column in addition to the regular columns.

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