Archive | Cash Book

Format of Cash Book | Accounting

After reading this article you will learn about the format of preparing cash book. A day book-cum-ledger kept for making entry of the cash transactions as well as posting to the cash and bank accounts is called Cash Book. It is a unique book of account that combines journal and ledger. Cash Book is a […]

Top 3 Types of Cash Books (With Specimen)

Here we detail about the three types of cash book, i.e., (1) Simple Cash Book, (2) Two Column Cash Book, and (3) Petty Cash Book. Simple Cash Book: Simple cash book contains only one amount column on each side (debit and credit) for recording cash receipts and cash payments. A format of simple cash book […]

Cash Book of Original Entry: Meaning and Features

Let us make in-depth study of the meaning and features of cash book of original entry. Meaning: Cash book is a primary book of original entry and includes all cash transactions of the enterprise in a chronological order. Cash book is a book of original entry in which transactions involving cash are to be recorded […]

Business Transactions and Double Column Cash Book

Here we detail about the twenty special business transactions which needs special treatment in Double Column Cash Book! (i) Contra Transactions: When a single transaction affects both cash and a bank column with the same amount then it is known as contra transaction. These transactions should be indicated by the contra sign ‘C’ in the […]

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