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CASH BOOK is a financial journal that records all cash transactions, including both cash receipts (inflows) and cash payments (outflows). It serves as a subsidiary ledger to the general ledger and helps in maintaining an accurate record of cash movements in a business. Types of Cash Books 1. Single-Column Cash Book - Records only cash transactions (no bank transactions). - Columns: Date, Particulars, Receipts (Debit), Payments (Credit), Balance. 2. Double-Column Cash Book - Records both cash and
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