Single-entry system

The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking (chequing) account register but allocates the income and expenses to various income and expense accounts. Separate account records are maintained for petty cash, accounts payable and receivable, and other relevant transactions such as inventory and travel expenses.
Sample revenue and expense journal for single-entry bookkeeping[4]
No.
Date
Description
Revenue
Expense
Sales
Sales Tax
Services
Inventory
Advert.
Freight
Office Suppl
Misc
7/13
Balance forward
1,826.00
835.00
1,218.00
98.00
510.00
295.00
245.00
150.00
83.50
61.50
1041
7/13
Printer- Advert flyers
450.00
450.00
1042
7/13
Wholesaler - inventory
380.00
380.00
1043
7/16
office supplies
92.50
92.50
--
7/17
bank deposit
1,232.00
- Taxable sales
400.00
32.00
- Out-of-state sales
165.00
- Resales
370.00
- Service sales
265.00
bank
7/19
bank charge
23.40
23.40
1044
7/19
petty cash
100.00
100.00
TOTALS
3058.00
1,880.90
2,153.00
130.00
775.00
675.00
695.00
150.00