The single column cash book is type of cash book which has one column of amount on each side. all cash receipts are recorded on the debit (left hand) side and all cash payments are recorded on credit (right hand) side. in fact, it is nothing but a cash account. hence, there is no need to open cash account in the ledger. posting from the debit (receipts) side of cash book is done to the credit side of the concerned and the posting from credit (payment) side of the cash book to the debit side of the concerned accounts.
the single column cash book is balanced in the same manner as the ledger account. to verify the accuracy of the entries made and to confirm the authenticity of cash balance, the cash book should be balanced daily. the balance as per cash book must tally with the actual cash in hand.
In the cash book, the total of amount column of the debit side always exceeds the total of credit side. as such, the cash book always shows the debit balance, since we can not pay more than we have with us.