cash book and bank book are maintained by the accountant of 
a n organisation. cash book is a book in which all cash 
transactions are entered accordingly as they occur. and 
bank book is an ledger a/c  of particular bank of the 
organisation.cash & bank balances occurs in the current 
assets in the balance sheets of the organisation. the 
transactions that shows effecct in these both a/c's are 
called as contra enteries. before preparing the final 
accounts bank reconcilation statement is prepared for 
tallying the balances of these accounts.