Subsidiary books

Purchase Ac Dr.
To Sundry as per Purchase Book

Sundry as per Sales Book ac Dr
To Sales Ac.

Is any journal entry required for posting items from cash Book to respective accounts

Entries are required to post transaction from cashbook to all ledgers other than cash account.
Because cash book is similar to cash account hence no need to prepare cash account.

Sir, if I record cash sales in cash book directly. then what will be journal for recording the same in sales account

yes it will be recorded in sales account because Cash book is journal but sales account is ledger.

will it be recorded directly or a particular journal entry is to be passed

No need to pass journal entry because cash book is itself journal. For eg a transaction of cash received from ram is recorded in debit side of cash book os read as
Cash Dr.
To Ram

since it is recorded in cashbook and we will not prepare cash account seprately because both are same but we have to prepare Ram s account and post this transaction in Ram S ledger.

thanks sir. you guided me properly.

good clarification and information