Accountancy · Chapter 7
Study notes aligned to the official NEB syllabus.
Cash book is a book of original entry in which transactions relating only to cash receipts and payments are recorded in detail. When cash is received it is entered on the debit or left hand side. Similarly, when cash is paid out the same is recorded on the credit or right hand side of the cash book.
i) Simple cash book or single column cash book ii) Double column cash book iii) Triple column cash book iv) Petty cash book