Cash Book: All cash transactions are entered in the cash
book straightway, and ledger accounts are prepared on the
basis of such records. Hence, Cash Book is considered as a
Subsidiary book. Cash book is again a ledger and a
principal book since, it serves as cash account and book
account, the balances of which are recorded in the traial
balance directly. Cash book has debit and credit sides.
All receipts are entered on the debit side and all payments
are enetered on the credit side. It is maintained under
the Double entry principle.
Feature of Cash Book:
1. All cash receipts are cash payments are entered
chronologically in the cash book
2. It never shows a credit balance
3. It serves both the functions of Jounal and Ledger
Cash Book is prepared by Propwriter. Pass Book is
prepare by Bank peoples. After transaction take place both
of them pass the Entries .
Cash Book shows Dr side Receipt & cr side Payment But in
pass book Dr side payment & cr side Receipt .
This 2 are measure difference between Cash Book & Pass
Cash book deals with cash transactions and Pass book deals
with bank transaction. In Cash book we enter day to day
expenses incurred i.e., receipts and payment. Whereas in
pass book we enter all the day to day bank transaction
whether it is a cash, cheque or dd. In this credit
transactions also take place.