Abstract
The cash book is the book of original entry for all payments and receipts, whether in cash or by cheque. Previously these have been shown as two separate ledger accounts, but, because of the considerable number of daily entries required in the bank account and the cash account, these two accounts are removed from the ledger and are brought together in the cash book.
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© 1989 Margaret Nicholson
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Nicholson, M. (1989). Two-Column Cash Books. In: Accounting Skills. Palgrave, London. https://doi.org/10.1007/978-1-349-10853-4_10
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DOI: https://doi.org/10.1007/978-1-349-10853-4_10
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-49156-0
Online ISBN: 978-1-349-10853-4
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