Cash book

From CNM Wiki
Revision as of 19:33, 4 January 2019 by Gary (talk | contribs) (Related coursework)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to: navigation, search

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.


Related concepts

Related lectures