Which book is called the original book?
(a) Journal (b) Ledger (c) Journal proper (d) Cash book
Answers
Answer:
cash book
Explanation:
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Answer:
Question
Which book is called the original book ?
Answer
D) cash book
Explanation:
Cash book is a book of original entry in which transactions relating only to cash receipts and payments are recorded in detail . when cash is received it is entered on the debit or left hand side. Similarly, when cash is paid out the same is recorded on the credit or right hand side of the cash book .
The cash book , thought it serves the purpose of a cash book of original entry viz ., cash journal really it represents the cash account of the ledger separately bound for the sake of convenience it is more a ledge than a journal . it is journal as cask transactions are chronologically recorded in it . it is a ledger as it contains a classified record of all cash transactions . The balances of the cash book are recorded in the trial balance and the balance sheet .