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Why is the cash book considered both a book of prime entry and a ledger account?

Intermediate

Answer

The cash book is where cash and bank transactions are first recorded (prime entry) directly from receipts and payments, but it also functions as the ledger account for cash and bank because it contains the double-entry balances for those accounts. This dual role means cash/bank aren't duplicated in the nominal ledger.
Real-world example A receipt is entered once in the cash book, which serves as the bank ledger account itself.

Common follow-ups: Why isn't there a separate bank account in the nominal ledger? | What dual role does it play?

Cash Book & Petty Cash Bank Reconciliation Books of Prime Entry
All 26 Books of Prime Entry questions