[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-663066-105":59,"doc-detail-663066-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","unit-5-cash-book-meaning-and-features","Unit 5 - Cash Book - Meaning and Features","","Unit 5 introduces the Cash Book as a subsidiary book that records cash and cheque transactions directly, outlining its meaning and core features. It explains how Cash Book functions both as a subsidiary and a principal book because balances are carried to the Trial Balance. The unit classifies Cash Book types—simple (single column), double column (cash & bank or cash & discount), and three-column—then details debit and credit sides for receipts and payments. It also provides closing balance rules and the basic layouts.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/unit-5-cash-book-meaning-and-features/663066/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/unit-5-cash-book-meaning-and-features/663066.png","ImageObject",300,407,{"name":92,"@type":93},"moss~","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the meaning of a Cash Book?","Question",{"text":112,"@type":113},"A Cash Book is a subsidiary book that directly records transactions involving cash, grouping all cash-related transactions. It records the cash/cheque side of transactions without passing a journal entry for that recording.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Why is the Cash Book considered both a subsidiary book and a principal book?",{"text":117,"@type":113},"It is a subsidiary book because cash transactions are recorded directly in it. It is also a principal book because its balances are entered in the Trial Balance, and the Cash Book itself is formatted like a ledger account.",{"name":119,"@type":110,"acceptedAnswer":120},"What is the closing balance rule for a simple cash book?",{"text":121,"@type":113},"The difference between the debit and credit side (closing balance) is written as “By balance c/d” on the credit side. The closing balance is then brought forward to the next period as “To Balance b/d” on the debit side.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},663066,1793224908,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},962090895452,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Unit 5: CASH BOOK    \n“If you want to enjoy anything, always think today is the first day, But if you want to achieve anything, always think today is the last day.”  \nMEANING AND FEATURES  \n1. Meaning of Cash Book: Cash Book is one of the Subsidiary Books which directly records transactions involving cash. Hence, it groups together all cash related transactions.  \n2. Features:  \n(a) Subsidiary Book: On the occurrence of cash transactions, they are recorded in Cash Book directly. Hence, no Journal Entry is passed. From cash book, the other aspect of the same transaction is posted to Ledger Accounts.  \n(b) Principal Book: The Cash Book itself serves as an Account since the balances are entered in the Trial Balance directly. Hence, the Cash Book is part of the Ledger also and should also be regarded as a Principal Book. The format of cash book is also in the form of a ledger account.  \n(c) The Cash Book is thus both a Subsidiary Book and a Principal Book  \n3. Various types of Cash Book: The main Cash Book may be of three types —(a) Simple Cash Book — Having Cash Column only on both sides.  \n(b) Two Column Cash Book — Having Cash and Discount Columns / Cash and Bank Columnson both sides  \n(c) Three Column Cash Book — Having Cash, Bank and Discount columns on both sides. Certain enterprises maintain \"Petty Cash Book\" on imprest basis, which is purely a Subsidiary Book.  \n4. Debit and Credit Aspects:  \n(a) Debit Side of Cash Book is for recording Receipts of Cash / Cheques (by way of Capital introduced, Loans taken, Cash Sales, Collection from Debtors, Income by way of Interest / Rent etc. received, Bad Debts recovered, Sale of Fixed Assets or Investments, etc.)  \n(b) Credit Side of Cash Book is for recording Payments of Cash / Cheques (by way of Drawings, Loans repaid, Cash Purchases, Payment to Creditors, Expenses like Salary, Rent, Advertisement paid, Purchase of Fixed Assets or Investments, etc.)  \nSIMPLE CASH BOOK  \n1. Meaning: Simple Cash Book is also called as Single Column Cash Book. It appears like an ordinary Ledger Account with one amount column on each side.  \n2. Contents: Dr. Side is for recording all Cash Receipts while Cr. Side is for recording all Cash Payments.  \n3. The difference between Debit and Credit side (i. e. Closing Balance) is written as \"By balance c/d” on the credit side of the Cash Book. [Note: Cash balance cannot be negative, i. e. Cash Payments cannot exceed Cash Receipts]  \n4. The Closing Balance of this period will be brought forward to the subsequent period by writing as \"To Balance b/d\" on debit Side of the Cash Book in the next period.  \n5. Format of Single Column Cash Book:  \nDr. Cash Book for the period ended Cr.  \n\n| Date | Receipts | L. F. | Amount | Date | Payments | L. F. | Amount |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Beginning | To Balance b/d |  | XXX | During the month | By Payments |  | XXX |\n| During the month | To Receipts |  | XXXX | Month End | By Balance c/d |  | XXX |\n|  | Total |  | XXXX |  | Total |  | XXXX |\n\n[Note: There is no Journal Entry passed for recording in Cash Book. One aspect involving cash is directly recorded in Cash Book & another aspect is directly recorded in relevant ledger A/c]  \nDOUBLE COLUMN CASH BOOK  \n1. Meaning: Double Column Cash Book has two amount columns on both side, i.e. two each on Dr. and Cr. Side.  \n2. Types: Double Column Cash Book may be maintained in any of the following ways —  \n\n| Type of Double Column | Dr. Side is for recording | Cr. Side is for recording |\n| --- | --- | --- |\n| (a) Cash & Bank Columns | Cash and Bank Receipts | Cash and Bank Payments |\n| (b) Cash & Discount Columns | Cash Receipts & Discount Allowed to Customers /Debtors | Cash Payments & Discount Received from Suppliers/Creditors |\n| Notes:\u003Cbr>1. If Cash and Bank Columns are maintained in Cash Book, then discount transactions are recorded in Journal Proper\u003Cbr>2. If Cash and Discount Columns are maintained in Cash Book, then bank transactions are recorded ","cbCairP4K2vUqM9J","https://ap.wps.com/l/cbCairP4K2vUqM9J","pdf",717988,11,"English","# Meaning and Features\n## Various types of Cash Book\n## Debit and Credit aspects\n# Simple Cash Book\n## Meaning and contents\n## Closing balance and balance carried forward\n## Format of single column cash book\n# Double Column Cash Book\n## Meaning and types\n## Nature of accounts/columns\n## Format of two-column cash book","[{\"question\":\"What is the meaning of a Cash Book?\",\"answer\":\"A Cash Book is a subsidiary book that directly records transactions involving cash, grouping all cash-related transactions. It records the cash/cheque side of transactions without passing a journal entry for that recording.\"},{\"question\":\"Why is the Cash Book considered both a subsidiary book and a principal book?\",\"answer\":\"It is a subsidiary book because cash transactions are recorded directly in it. It is also a principal book because its balances are entered in the Trial Balance, and the Cash Book itself is formatted like a ledger account.\"},{\"question\":\"What is the closing balance rule for a simple cash book?\",\"answer\":\"The difference between the debit and credit side (closing balance) is written as “By balance c/d” on the credit side. The closing balance is then brought forward to the next period as “To Balance b/d” on the debit side.\"}]","Unit 5 - Cash Book - Meaning and Features | PDF",28]