CASH BOOK

PRESENTED BY : GROUP 5

MEMBERS:ROLL NO.
SOMA DUTTA:25
SUMAN BECK:21
LAKSHYA:23
NISHA KUMARI:24
ASTUTI CHAUHAN:22
 CONTENTS
INTRODUCTION
FEATURES
OBJECTIVES
IMPORTANCE
TYPES:
SINGLE COLUMN
DOUBLE COLUMN
TRIPLE COLUMN
NUMERICAL PROBLEMS
ADVANTAGES
DISADVANTAGES
CONCLUSION
REFERENCE
 INTRODUCTION
A Cash book is a type of subsidiary book where cash and
bank transactions are recorded in a chronological order.
In Cash book ,cash and cheque are recorded in debit side .
Cash and cheque payment are recorded in credit side.
 FEATURES
1.To keep record of only cash transaction.
2.All receipts are recorded in debit side.
3.All payments are recorded in credit side.
4.Performs function of both journal and
ledger.
 OBJECTIVES
1.To make systematic and permanent record
of all cash and bank transaction.
2.To prove the completion of the double effect
of each transaction.
3.To control over cash and bank transaction
effectively.
 IMPORTANCE
1.A cash book records all cash transactions .
2.Inconvenient to record all cash transaction in the journal .
3.The book enables a businessman to know the balance of
cash in hand and at bank at any point of time.
4.It also gives information about the daily receipts,payments
and the closing balance at the end of each day.
Format of single column cash book
Format of double column cash book
Format of triple column Cash Book
 ADVANTAGES
1.Saves time and labour.
2.To know cash and bank balance.
3.Mistakes and Frauds can be prevented.
4.Effective cash management.
 DISADVANTAGES
1.In cash book we cannot record credit
transaction
2.Cash does not have credit balance.
 CONCLUSION
From this powerpoint presentation,we came to know
about cash book.Its features,objectives,importance
and also how cash , discount and bank transactions
are recorded in cash book.
 REFERENCE
➢BY INTERNET
➢DK GOEL