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Cash Book and Cash Discounts

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Part of the Macmillan Work Out Series book series (MCWO)


The cash book in manual systems and some computerised systems is a book combining the cash account and the bank account. (Other uses will be discussed in Chapter 7.) Refer back to Section 1.4, where a bank account was illustrated, and compare the cash and bank accounts with the illustration below, where we have a separate column for cash and bank.

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© 1987 P. Stevens

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Stevens, P. (1987). Cash Book and Cash Discounts. In: Work Out Accounting GCSE. Macmillan Work Out Series. Palgrave, London.

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