Difference between revisions of "Cash book"
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[[Cash book]] (alternatively known as [[cash journal]]; hereinafter, the ''Book'') is the main book in which is recorded all the funds moving in and out of the business through the bank account. The cash book always contains the following information for all of these transactions: date, amount, description of transaction, bookkeeping account as per chart of accounts and reference. The ''Book'' is one of [[book of original entry|books of original entry]]. | [[Cash book]] (alternatively known as [[cash journal]]; hereinafter, the ''Book'') is the main book in which is recorded all the funds moving in and out of the business through the bank account. The cash book always contains the following information for all of these transactions: date, amount, description of transaction, bookkeeping account as per chart of accounts and reference. The ''Book'' is one of [[book of original entry|books of original entry]]. | ||
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| + | ==Definitions== | ||
| + | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
| + | :[[Cash book]]. | ||
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| + | ==Related concepts== | ||
| + | *[[Bookkeeping]]. Recording, filing, and retrieving of [[financial data]], as well as producing those [[financial report]]s that are required by laws. | ||
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| + | ==Related coursework== | ||
| + | *[[Bookkeeping Quarter]]. | ||
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| + | [[Category: Septem Artes Administrativi]][[Category: Articles]] | ||
Revision as of 11:58, 15 December 2018
Cash book (alternatively known as cash journal; hereinafter, the Book) is the main book in which is recorded all the funds moving in and out of the business through the bank account. The cash book always contains the following information for all of these transactions: date, amount, description of transaction, bookkeeping account as per chart of accounts and reference. The Book is one of books of original entry.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
Related concepts
- Bookkeeping. Recording, filing, and retrieving of financial data, as well as producing those financial reports that are required by laws.
