Cash Book

Cash book is that subsidiary book in which accountant records all transactions relating to cash and bank receipts and payments. It is the one of important book of business because there is no a single business who does not do transaction relating to cash and bank.

Important feature of cash book is that it is the book in which fulfill the need of cash and bank account. So, there is no need to open cash and bank account in ledger. We can just show the closing balance of cash book in trial balance.

Types of Cash Book

1. Double column Cash Book
2. Triple Column Cash Book
3. Bank and discount column cash book