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When an entry is made in the general journal. The journal entry to record sale of services on credit should include. The journal entry to record the payment of monthly utility bill would include. The journal entry to record the performance of service for cash would include. The journal entry to record receipt of cash from credit clients on account would include. The journal entry to record withdrawals of cash by Sue Snow know the owner to pay a personal utility bill would include.
Single column cash book has only cash column in it. It records the Cash transactions related to a period . Whenever Cash is received on account of some transaction, It is recorded on the debit ( right ) side of the cash book. When cash is paid, it is recorded on the credit ( Left) side of the cash Book. At the end of the period, both the sides are balanced. Balancing of a Simple Cash Book. The cash book is balanced at the end of a given period say one month. At the end of the month both the debit and the credit side of the cash book are totaled. The debit side of the cash book shows the total of all the cash receipts during a period and credit side shows all the payments of that period.