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Is cash book a journal or a ledger? - Commercial Applications

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Question

Is cash book a journal or a ledger?

Short Answer
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Solution

The cash book is a special journal where all cash transactions are directly recorded, making it a book of original entry. It also serves as a ledger because it substitutes for the cash account in the ledger.

Thus, a cash book functions both as a journal and a ledger, recording receipts and payments of cash and showing the cash balance at any time.

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Chapter 12: Accounting Records - EXERCISES [Page 150]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q II. 3. | Page 150
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