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Cash book and cash a/c

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(Querist)
03 June 2009 Is cash book and cash a/c one and the same
the rule that cash is asset applies in both
please clear my this confusion
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Manmohan ACA, CS

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Manmohan ACA, CS (Expert)
03 June 2009 Both are same one is Jourbal book of original entry and other is ledger,


Generally in mannual system only cash book is prepared.


Same logic is used in both of them
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