Welcome to the course Accounting Cash Book.
In every business house, there will be cash as well as credit transactions. But all those credit transactions will also become cash transactions when payments are made to creditors or cash is received from Debtors. Since, Cash transactions will be numerous, business entities will prefer to keep separate book to record only the cash transactions and those books are called as Cash Books.
This course will teach you about Cash Books.
Cash Book is a Special Journal as well as Ledger to record all cash receipts and payments.
There are various advantages in maintaining cash book for the business. It helps to save time and labour, gives the cash and bank balances, prevents mistakes and frauds and facilitate effective cash management.
There are four types of cash books and three of them were covered in this course.
In this course, you will learn
a) What is Cash Book
b) Kinds of Cash Book
c) Single Column Cash Book
d) Double Column Cash Book
e) Triple Column Cash Book
and also case studies covering each type of cash book.
This course is structured in self paced learning style.
Video lectures / screen casts are used for delivering the course content.
This course will give you academic as well as practical insight of Cash Books.
Welcome once again.
