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Accountancy: Cash Book: Simple, Bank Column and Petty Cash Book
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.