Question

why cash book is called primary as well as secondary books of original entry​

Answer 1

Explanation:

It is a subsidiary book because all cash transactions are, first recorded in the cash book and then from cash book posted to various accounts in the ledger. ... As receipts of cash are entered on the debit side and cash payments on the credit side; there is no need of cash account in the ledger.

Answer 2

Answer:

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It is a subsidiary book because all cash transactions are, first recorded in the cash book and then from cash book posted to various accounts in the ledger. ... As receipts of cash are entered on the debit side and cash payments on the credit side; there is no need of cash account in the ledger