All 26 Cash Book & Petty Cash questions
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What is the difference between a single, two, and three-column cash book? What is petty cash and the petty cash book? What is a petty cash voucher? What is the difference between cash and bank columns in the cash book? How do you balance the cash book? What is the difference between the cash book and the bank statement? What does a debit balance and a credit balance mean in the cash book? What is the difference between cash and bank in bookkeeping? What is a two-column versus three-column difference in one line? Why must cash receipts be banked promptly?
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What is the cash book?

Beginner

Answer

The cash book records all receipts and payments of cash and through the bank. It is both a book of prime entry and the ledger account for cash and bank, with debit entries for money received and credit entries for money paid. It may have separate columns for cash, bank, and discounts.
Cash Book (two-column):
  Debit (receipts): Cash | Bank
  Credit (payments): Cash | Bank
Real-world example Every cheque paid and received is entered in the cash book, which doubles as the bank ledger account.

Common follow-ups: Is the cash book part of double entry? | What goes on the debit side?

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