Cash book is just like a ledger account. There is no need to open a separate cash account in the ledger. The balance of cash book is directly posted to the trial balance. Since cash account is a real account, ruling is followed, i.e. what comes in – debit, and what goes out – credit. All the received cash is posted in the debit side and all payments and expenses are posted in the credit side of the cash book.
Contents
Format
| CASH BOOK (Single Column) | |||||||
| Dr. | Cr. | ||||||
| Date | Particulars | L.F. | Amount | Date | Particulars | L.F. | Amount |
