Chapter 6: Cash Book

A cash book is a subsidiary book that is prepared to keep a record of cash transactions.


In our previous course on Subsidiary books, we have studied some of the subsidiary books. In this course, we shall study cash book. A cash book is an important type of subsidiary book.
Generally in business, two types of transactions are seen: Cash transactions and Credit Transactions
Cash book is a type of subsidiary book in which cash transactions are recorded.
This book serves the purpose of a journal entry as well as a cash account. It is prepared in the form of a ledger account. The debit side of a cash book is known as Income or Receipt side and Credit side is known as Payment side.

In this course:
+ Introduction
+ Meaning and Importance of Cash Book
+ Types of Cash Book
+ Electronic Banking Transactions
+ Bank Book
+ Petty Cash Book


  • Lecture 5
    19 m 54 s
  • Cash Book Quiz
    6 questions
  • Explain Journal Proper with illustration.
    1 m
  • What is a bank overdraft?
    1 m
  • What does the balance of bank account indicate?
    1 m
  • Explain the meaning of petty cash book.
    1 m
  • Explain the full form of NEFT and RTGS.
    1 m
  • Explain the importance of cash book in short.
    1 m
  • Explain Contra transactions.
    1 m
  • Explain bank book with illustration.
    1 m
  • Explain the meaning of Petty cash book on imprest system.
    1 m
  • Chapter 6 Exercise
    1 MB
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  • 1 quiz
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