Accountancy - Meaning of cash book | 11th Accountancy : Chapter 7 : Subsidiary Books - II Cash Book
Chapter: 11th Accountancy : Chapter 7 : 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 : Chapter 7 : Subsidiary Books - II Cash Book