Concept:A single column cash book records only cash transactions and has one money column, but it still needs descriptive columns for entries.
Explanation:The single column cash book has columns for date, particulars, folio, and cash.
The column named “particulars” is used to write the details of each transaction.
Bank, discount allowed, and discount received appear in double or triple column cash books, not in a single column cash book.
Therefore, one of the columns in a single column cash book is “particulars”.
Answer:D. particulars