You are right Rajeev, in the Single Column Cash Book, only transactions which involve 'Cash' are recorded. All other transactions are recorded in the Journal unless Journal is further divided. Let us take the example of a small firm which maintains only a Single Column Cash Book and a Journal. In such a case all transactions involving cash such as cash purchases, cash sales, salary or other expenses paid in cash, all cash receipts like cash received from debtors etc. will be recorded in Single Column Cash Book.
All transactions involving Bank such as Sales made against cheque or purchases made through cheque will be recorded in the journal.