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All cash receipts and cash payments are straight way recorded in the Cash Book. Which is correct? - Commercial Applications

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Question

All cash receipts and cash payments are straight way recorded in the Cash Book. Which is correct?

Options

  • Cash Book is a special journal.

  • Cash Book is a special Ledger.

  • Cash Book is called Finance Book.

  • None of these.

MCQ
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Solution

Cash Book is a special journal.

Explanation:

A Cash Book is a special journal used to record all cash receipts and cash payments directly.
It serves the dual purpose of both a journal (for recording transactions) and a ledger (since it functions as the Cash Account itself).

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Chapter 12: Accounting Records - EXERCISES [Page 149]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q I. 10. | Page 149
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