Documentary evidences for recording the Receipt side of Single Column Cash Book are:
- Copy of cash memo given to customers.
- Copy of money receipt issued to debtors for payment of cash.
- Cheque book counter-foils (for cash withdrawn for office use).
For payment side recordings, the documents are:
- Original cash memo issued by the seller.
- Records of payments made in cash-wages sheets, electricity bill, telephone bill and so on.
- Counter-foils of deposit slips.
- Counter-foils of postal orders.