What are the importance of cash book?

Explain the types of petty cash books?

From the following particulars, prepare Single column Cash book of Ms. Kokila                 

		Particulars	Rs.
2017	Mar 1	Cash in hand	20,000
	4	Cash Purchases	4,000
	7	Cash Sales	8,000
	8	Paid to Balan	5,000
	9	Received cash from Cheran	10,000
	13	Paid into Bank	10,000
	14	Cash withdrawn from bank	4,000
	18	Paid Salaries	1,000
	20	Bought Furniture	3,000
	28	Rent paid	1,000

Enter the following transactions in a Single column Cash book of Mr. Kumaran.

		Particulars	Rs.
2018	Jan 1	Started business with cash	1,000
	3	Purchased goods for cash	500
	4	Sold goods	1,700
	5	Cash received from Siva	200
	12	Paid Balan	150
	14	Bought Furniture	200
	15	Purchased goods from Kala on credit	2,000
	20	Paid electric charges	225
	24	Paid salaries	250
	28	Received commission	75

Prepare a double column cash book from the following transactions of Mr. Gopalan.

	Particulars	Rs.
2017 July 1	Cash in hand	4,000
6	Cash purchases	2,000
10	Wages paid	40
11	Cash Sales	6,000
12	Cash received from Suresh and allowed him discount	1,980
19	Cash paid to Meena and discount received	20
27	Cash paid to Radha	2,470
28	Purchased goods for cash	2,070