The single column cash book (also known as simple cash book) is a cash book that is used to record only cash transactions of a business. It is very identical to a traditional cash account in which all cash receipts are recorded on left hand (debit) side and all cash payments are recorded on right hand (credit) side in a chronological order.

The format of a simple cash book reveals that it is split into two sections. The ‘Debit’ column on the left represents all cash receipts, while the ‘Credit’ column on the right represents all cash payments. Columns (1) and (6) Date: The debit side records the date of receiving cash, while the credit side records the date of paying cash.

The single column cash book resembles a T-shaped cash account in almost all respects. The pages of this book are vertically divided into two equal parts. The receipts are entered on the left (debit) side. Payments are entered on the right (credit) side.