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Cash Book

Petty Cash Book-Meaning, Advantages, Format, and Classification

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Petty Cash Book-Meaning, Advantages, Format, and Classification

What is a Petty Cash Book? The English word “petty” means “small” or “tiny.” Petty cash book is a book that keeps track of small expenses. The petty cashier is …

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Single Column Cash Book-Definition, Format & Features

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Single Column Cash Book-Definition, Format & Features

What is a Single Column Cash Book? A single column cash book is a book with just one column on the debit and credit side of the amount. It records …

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Difference between Cash Book and Cash Account

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Difference between Cash Book and Cash Account

What is the Difference between Cash Book and Cash Account? The cash book and the cash account record the cash transaction of the organization. Although the cash book and cash …

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Difference between Trade Discount and Cash Discount

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Difference between Trade Discount and Cash Discount

What is the difference between the Trade Discount and Cash Discount? The nature of the trade discount and the nature of the cash discount are different, so there is a …

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Concept of Contra Entry and Reverse Entry in Cash Book

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CONCEPT OF CONTRA ENTRY AND REVERSE ENTRY IN CASH BOOK

What is Contra entry? If a transaction affects both the cash account and the bank account at the same time, it is called contra entry. Contra entry increases cash and …

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Why is the Trade Discount not Accounted For?

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Why is the Trade Discount not Accounted For?

The seller gives some discount to the buyer from the price of the product sold, this discount is called trade discount. Trade discount is only applicable to the sale and …

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What is Discount, Trade Discount, and Cash Discount?

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What is Discount, Trade Discount and Cash Discount?

What is Discount? A discount is an amount that the seller receives less from the selling price of the product than the buyer, or the amount that the seller receives …

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Read! Why Cash Book Is Both A Journal And A Ledger?

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Read! Why Cash Book Is Both A Journal And A Ledger?

A Cash book is both a journal and a ledger What is a cash book? Either it is a journal or a ledger or both. In order to provide an …

Read moreRead! Why Cash Book Is Both A Journal And A Ledger?

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