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Monday, September 21, 2009

Cash book


A cash book is an important subsidiary book.The cash book
records transaction concerned with cash.The objective of cash
book is to keep a daily record of transaction.When a business
is large , a number of transaction relating to cash are also
usually large.Since cash transaction from the major portion
of the transaction of a business.It is necessary to keep
a separate book for a cash transaction.

Its types are as follows:
~SIMPLE COLUMN CASH BOOK.
~ DOUBLE COLUMN CASH BOOK.
~ TRIPP LE COLUMN CASH BOOK.

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