what is a cash book?
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A cash book, or petty cash log, is a ledger for keeping track of small cash purchases. Some small businesses such as restaurants find cash books especially useful because these companies tend to need small quantities of easily available supplies to make up for unpredictable shortfalls.
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A cash book is a financial journal that contains all cash receipts and disbursements, including bank deposits and withdrawals. Entries in the cash book are then posted into the general ledger
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