Introduction (5 min): Explain Cash Book as both Journal & Ledger; focus on Single Column type.
Format & Rules (10 min): Structure of debit (receipts) and credit (payments) side.
Illustration (15 min): Work out a problem step-by-step with entries and balance.
Class Activity (10 min): Students prepare a Single Column Cash Book for given transactions.
Recap & Q/A (5 min): Summarize learning and clarify doubts.
NCERT Class XI – Financial Accounting – Part I (Chapter on Subsidiary Books).
ICAI Foundation Study Material – Cash Book basics with solved problems.
AccountingCoach.com – Cash Book and examples
What is a Single Column Cash Book? How is it different from a Cash Account in the Ledger?
Why is the balance of a Single Column Cash Book always debit or nil?
Explain the rules of recording in a Single Column Cash Book.