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Sunday, 12 March 2017

Types of cash book

The cashbook records all the transactions that involve receipts and payments of cash and deposits in and withdrawals from the bank in a chronological order. The debit side represents the receipts side and the credit side represents the payments side. 
There are four basic types of a cash book.

  • Single column cash book
  • Two column cash book
  • Triple column cash book 
  • Petty cash book

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