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CAsh Book and Cash Accounts

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(Querist)
30 April 2009 Are cash book and cash a/c different?
Specify soem thing
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Manmohan ACA, CS

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Manmohan ACA, CS (Expert)
30 April 2009 Cash book is part of Journal(recording each transfer at first instance), however Cash a/c is a ledger.
However they both are rearly prepared simulataneously, in mannual a/cing system.
cash book records cash / bank and discount transactions , but cash a/c only cash transaction
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Srinivas Rao

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Srinivas Rao (Expert)
01 May 2009 When Cash book is maintained it replaces maintenance of Cash A/c or Bank A/c or both in ledger, as the cash column and bank column represent the ledger a/cs for these two accounts.

But discount column is periodically totalled and posted to Discount a/c in the ledger.
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