Cash Book

Meaning of Cash Book:

The cash book as the name implies is a book kept exclusively for cash transactions. 

It is kept by the cashier and is usually limited to cash receipts and cash payments. It records all cash receipts on the debit side and all the cash payments of the company on the credit side.

Is Cash Book a journal or a ledger?

Cash book is a book of original entryBook of original entry is an accounting book or journal in which invoices, vouchers, cash transactions and others are first recorded before they are transferred to ledger accounts. More. As all the cash transactions are recorded for the first time in the cash book, it is, therefore, a book of original entry. In this way, it serves the purpose of the journal as well as the ledger