What are the documents for recording transactions in Single Column Cash Book?

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  • Cheque book counter-foils (for cash withdrawn for office use).

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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.
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