A single column cash book is a type of cash book that records only cash receipts and payments. It has only one amount column on each of the debit and credit sides of the cash book, and all cash receipts are entered on the debit side, while cash payments are entered on the credit side. The format of a single column cash book consists of five columns on both sides of the cash book, including the date, description, posting reference, and amount columns. The purpose of each column is briefly described in the search results. A single column cash book is similar to a traditional cash account, and it cannot show a credit balance. The entries relating to checks issued, checks received, purchases discount, and sales discount are not recorded in a single column cash book. At the end of each month or another appropriate period, the amount column of both sides is totaled and balanced like a traditional T-account.