Cash Book woh subsidiary book hai jisme sirf cash aur bank transactions record hunde hain — ye Journal aur Ledger dono da kaam ikatthe karda hai (Cash A/c layi alag Journal entry likhan di zaroorat nahi pendi).
| Type | Use |
|---|---|
| Single Column | Sirf Cash transactions |
| Double Column | Cash + Bank dono columns |
| Triple Column | Cash + Bank + Discount |
| Petty Cash Book | Chhote roz-marra expenses (chai, stationery, auto fare) |
| Date | Particulars | Cash | Bank | Date | Particulars | Cash | Bank |
|---|---|---|---|---|---|---|---|
| 01-04 | To Capital | 50,000 | 2,00,000 | 03-04 | By Rent | 15,000 | |
| 10-04 | To Fees | 12,000 | 15-04 | By Salary | 40,000 |
Institute wich rozana fees jo cash/online (bank) aundi hai, usnu isi format wich rakhna sabse practical practice hai.