Single column cashbook

do we need to record purchase of stationers and furniture in single column cashbook

The cash transaction of a business is recorded in a cash book which is known as a single column cash book or simple cash book.

Explanation:

In a single column cash book, all the cash receipts are recorded on the left hand (debit) side and all cash payments are recorded on the right hand (credit) side. The single-column cash book contains only one money column that is titled as "amount". Yes, we do record entries related to the purchase of stationery and furniture in a single column cash book. All cash related transactions are recorded in a single column cash book.