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Bank/Cash Book

Due to large volume of transactions, entries related to cash and bank are recorded in separate books.
All cash transactions (receipts and payments) are recorded in the cashbook straightway, and ledger accounts are prepared on the basis of such records. Hence, Cash Book is considered as a Subsidiary book. Cash book balance shows the amount of cash in hand at a particular time.
 
All bank transactions are recorded in the bank book.
 
 (Path: Finance Reports Books Bank/Cash Book)
Bank/Cash Book
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