Cash Book
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MS: Buku Tunai · EN: Cash Book · ZH: 现金簿
Meaning
The Cash Book is a book of prime entry that records all cash and bank receipts and payments. The Three-Column Cash Book has discount, cash and bank columns on both the debit and credit sides. It is unique because it acts as both a book of prime entry and part of the ledger (the Cash and Bank accounts).
Example
Ombak Enterprise receives RM2,000 cash from sales and pays rent of RM600 by cheque. The receipt is recorded on the debit side (cash column) and the rent payment on the credit side (bank column) of the Cash Book.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4