Cash book is a book of Primary entry in which all the transactions related to cash and bank are recorded as they take place. Receipts of cash are recorded on the debit side and payments of cash are recorded on the credit side of the cash book. A balance is checked by deducting the total cash payments from the cash receipts.
KINDS OF CASH BOOKS
· SIMPLE CASH BOOK OR SINGLE COLUMN CASH BOOK
· TWO COLUMN CASH BOOK
· THREE COLUMN CASH BOOK
· PETTY CASH BOOK
