The cash book is the subdivision of the book of original entry, recording transaction involving receipts or payment of cash.
All cash transaction first entered in the cash book and then posted to from cash book into ledger.Cash book is maintained in the form of ledger with narration.Practically, the cash book is the substitute for cash account in the ledger.
All cash transaction first entered in the cash book and then posted to from cash book into ledger.Cash book is maintained in the form of ledger with narration.Practically, the cash book is the substitute for cash account in the ledger.
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