Home
Class 11
ACCOUNTS
Why Cash Book is called a book of origin...

Why Cash Book is called a book of original entry ?

Text Solution

Verified by Experts

Since all cash transactions are recorded for the first time in the cash book , it is therefore called a book of original entry . When a cash book is maintained , transactions of Cash and Bank are not recorded in journal .
Promotional Banner

Topper's Solved these Questions

  • BOOKS OF ORIGINAL ENTRY -CASH BOOK

    DK GOEL|Exercise Objective Type Questions ( (A) State whether the following statements are true or false :- )|6 Videos
  • BOOKS OF ORIGINAL ENTRY -CASH BOOK

    DK GOEL|Exercise Objective Type Questions ( (B) Fill up the blanks :- )|5 Videos
  • BOOKS OF ORIGINAL ENTRY -CASH BOOK

    DK GOEL|Exercise Short Answer Questions|10 Videos
  • BOOKS OF ORIGINAL ENTRY - SPECIAL PURPOSE SUBSIDIARY BOOKS

    DK GOEL|Exercise ADDITIONAL QUESTIONS|6 Videos
  • CAPITAL AND REVENUE

    DK GOEL|Exercise PRACTICAL QUESTIONS|4 Videos