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Accountancy - Meaning of cash book | 11th Accountancy : Subsidiary Books - II Cash Book

Chapter: 11th Accountancy : Subsidiary Books - II Cash Book

Meaning of cash book

Cash book is the book in which only cash transactions are recorded in the chronological order.

Meaning of cash book

Cash book is the book in which only cash transactions are recorded in the chronological order. The cash book is the book of original entry or prime entry as cash transactions are recorded for the first time in it. Cash transactions here may include bank transactions also. Cash receipts are recorded on the debit side while cash payments are recorded on the credit side.

 

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11th Accountancy : Subsidiary Books - II Cash Book : Meaning of cash book | Accountancy


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