Accountancy: Cash Book: Simple, Bank Column and Petty Cash Book (For CBSE, ICSE, IAS, NET, NRA 2022)

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As the number of transactions are recorded in the journal and for a small business it is not a matter of concern, but for a big organisation I matters a lot to identify and detect a particular transaction. Cash book is maintained for cash transactions and it is also having several types based on their nature and operations. These are as follows:

  • Simple cash book
  • Double column cash book (Double column cash book)
  • Petty cash book

Cash Book

Simple Cash Book

It records only cash receipts and cash payments.

Bank Column Cash Book

All bank related transactions are recorded in the book of accounts

Petty Cash Book

Small daily expenditure are recorded in the petty cash book. eg. postage, telegram, cartage etc.

Types of Cash Book

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