Question

what is single column cash book

Answer 1

By single column we mean "one amount column" on each side of the Cash Book. One amount column on the debit side in which inflow of cash (cash received) is recorded and one amount column on the credit side in which outflow of cash (cash paid) is recorded.

Answer 2

It is a cash book in which only and onlycash transactions are recorded. ... One amount column on the debit side in which inflow of cash (cash received) is recorded and one amount column on the credit side in which outflow of cash(cash paid) is recorded.