Take a look at the macros in the attached file.Note: macros cannot be stored in 
.xlsx files. They must be in type .xlsm or .xlsb (which I prefer)
Secondly, the use of terminology in the description of your requirement is 
important.In your requirement: "I want to transfer all the 31 workbooks to 
PETTY CASH FOR JAN 2016 file"to ME means that you want to copy all of the 
sheets in the 31 workbooks to your "Petty Cash" workbook.Even though you SAID 
there is only one sheet in each workbook, some of them contain more than one 
sheet (like 9-1-2016.xlsx, which contains two blank sheets)If only the first 
sheet is used, "transferring" all of the workbooks" to ME means that the result 
is a workbook containing 31 sheets (plus the original sheet).
Copying the DATA (or "content") of the first sheet of each workbook results in 
a workbook with a single sheet containing all the data from the workbooks.
I wrote two macros:
Sub Copy_Sheets()  results in a workbook with 32 sheets.
Sub Import_Sheets() results in a workbook with a single sheet and 522 rows of 
data.
take a look at the macros and see if you follow what I did.(or try them both 
and let me know which comes closer to your intent.
 Paul-----------------------------------------
“Do all the good you can,
By all the means you can,
In all the ways you can,
In all the places you can,
At all the times you can,
To all the people you can,
As long as ever you can.” - John Wesley
----------------------------------------- 

    On Sunday, January 8, 2017 3:17 AM, GENIUS <[email protected]> wrote:
 

 Hi Mr Paul
in view of your answer i tried to solve the question but could not, there are 
chances that I may not explain my question, but you may see the second time 
explanation, please do the needful, it is very important, I appreciate the 
efforts you have made.

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NOTE  : Don't ever post confidential data in a workbook. Forum owners and 
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Attachment: PETTY CASH FOR JAN 2016.xlsb
Description: application/vnd.ms-excel.sheet.binary.macroenabled.12

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