{"id":80,"date":"2018-10-11T06:03:54","date_gmt":"2018-10-11T06:03:54","guid":{"rendered":"http:\/\/mgmtp02.epgpbooks.inflibnet.ac.in\/?post_type=chapter&p=80"},"modified":"2019-01-03T10:30:23","modified_gmt":"2019-01-03T10:30:23","slug":"cash-book","status":"publish","type":"chapter","link":"https:\/\/ebooks.inflibnet.ac.in\/mgmtp02\/chapter\/cash-book\/","title":{"rendered":"Cash Book"},"content":{"raw":"
\"epgp<\/a>\r\n<\/span><\/div>\r\n
\r\n\r\n \r\n\r\n \r\n\r\nINTRODUCTION<\/strong>\r\n\r\n \r\n

Every business enterprises use the cashbook to keep record of the different cash receipts and payments that travel through a company in a particular period. An accountant records the cashbook transactions chronologically as they occur within the debit or credit columns. Cash book is a book which consists of all the cash transactions. Cash book in general is considered as a book of original entry as well as final entry as it serves twin role of a ledger as well as journal. Cash book is the account which keeps track of all the cash transactions of the business as cash book is a part of Ledger. Cash book consists of Cash Account and Bank Account. Cash Account is an Asset account or Real Account and thus, any increase in\u00a0Cash or Bank Account is debited to the account and; any decrease in Cash or Bank account is credited to the account. Cash Book always shows a debit balance<\/span><\/p>\r\n\r\n<\/div>\r\n

\r\n\r\n \r\n\r\nFEATURES OF CASH BOOK<\/strong>:\r\n\r\n \r\n\r\nA Cash Book has the following features:\r\n\r\n \r\n

1.\u00a0\u00a0\u00a0\u00a0\u00a0 Only Cash transactions are recorded in cash book.<\/p>\r\n

2.\u00a0\u00a0\u00a0\u00a0\u00a0 It plays a twin role as it is both a book of original entry (Journal) as well as a book of final entry.<\/p>\r\n

3.\u00a0\u00a0\u00a0\u00a0\u00a0 All cash transactions are primarily recorded in it as soon as they take place that is why it is considered as a book of original entry. On the other hand, the cash aspect of all cash transactions is finally recorded in the Cash Book.<\/p>\r\n

4.\u00a0\u00a0\u00a0\u00a0\u00a0 A Cash Book is also a Ledger this is one of the reasons to consider it as a book of final entry.<\/p>\r\n

5.\u00a0\u00a0\u00a0\u00a0\u00a0 Only one aspect of cash transaction is posted to the ledger account.<\/p>\r\n

6.\u00a0\u00a0\u00a0\u00a0\u00a0 Since the Cash Book is the substitute for Cash A\/c, no Cash A\/c is opened in the ledger.<\/p>\r\n

7.\u00a0\u00a0\u00a0\u00a0\u00a0 It has two equal sides one is left hand side, which is called as the debit side and the other side is right hand side (credit side).<\/p>\r\n

8.\u00a0\u00a0\u00a0\u00a0\u00a0 All the cash receipts of the business are recorded on the debit side of cash book and all the payments related items on the credit side of cash book.<\/p>\r\n

9.\u00a0\u00a0\u00a0\u00a0\u00a0 The difference between the total of left hand side and right hand side shows cash in hand.<\/p>\r\n

10.\u00a0 The balance of cash book can be verified by accountant by counting actual cash in the cash box.<\/p>\r\n

11.\u00a0 Cash book always shows debit balance. It can never show credit balance.<\/p>\r\n

12.\u00a0 Unlike any other account, cash book is balanced daily.<\/p>\r\n \r\n\r\nADVANTAGES<\/strong>:\r\n\r\n \r\n

Generally cash transactions are numerous. \u201cWhat is credit transaction today will be cash transactions tomorrow\u201d. In other words, all credit transactions are finally settled by cash. If like all other transactions cash transactions are also recorded primarily in Journal, the cash aspect of the transactions will be required to be posted to Cash A\/C, in the Ledger separately and this becomes time consuming exercise and expensive, this is for the reason company\u201fs prefer to record all cash transactions in a separate book named Cash Book. It is time saving and cheap. Besides this the Cash Book renders the following benefits:<\/p>\r\n \r\n

1.\u00a0\u00a0\u00a0\u00a0\u00a0 Daily cash receipts and cash payments are easily ascertained.<\/p>\r\n

2.\u00a0\u00a0\u00a0\u00a0\u00a0 Cash in hand at any time can easily be ascertained through Cash Book balance.<\/p>\r\n

3.\u00a0\u00a0\u00a0\u00a0\u00a0 Any mistake in the book can be easily detected at the time of verification of cash.<\/p>\r\n

4.\u00a0\u00a0\u00a0\u00a0\u00a0 Any defalcation of money can be detected while verifying cash.<\/p>\r\n

5.\u00a0\u00a0\u00a0\u00a0\u00a0 Since cash is verified daily, Cash Book is always kept up-to-date.<\/p>\r\n \r\n\r\nCash Book: A Journal or a Ledger?<\/strong>\r\n\r\n \r\n

From the above discussion it appears that the Cash Book is the substitute for the Cash Account. In fact, no separate Cash Account is opened in the Ledger, Cash Book serves the purpose of the Cash Account. In the cash book entries can be regarded as one aspect of the Double Entry System whereas the other aspect is posted to the Ledger in the concerned account.<\/p>\r\n\r\n<\/div>\r\n

L.C. Cropper remarked \"Every entry in the Cash Book makes one half of a double entry; the other half of the double entry appears on the opposite side of some account in the Ledger.\"From this angle, 'Cash Book is a Ledger'.\u00a0<\/em>Similarity of cash book with ledger:<\/span><\/p>\r\n\r\n

\r\n\r\n \r\n\r\n(i)\u00a0 \u00a0 Form of cash book resembles with ledger.\r\n\r\n(ii)\u00a0 \u00a0 \u00a0 Words To and By are used in the ledger.\r\n\r\n(iii)\u00a0 \u00a0 No separate cash and bank account are required in the ledger.\r\n\r\n(iv)\u00a0 \u00a0Cash and bank columns of the cash book are periodically balanced just like ledger accounts.\r\n\r\n \r\n

On the other hand, all cash transactions are primarily recorded in the Cash Book in order of date and thereafter posted to the concerned ledger accounts. Judging from this angle, 'Cash Book is a Journal'. Thus we see that a Cash Book is the 'mixture of Journal and Ledger'.<\/p>\r\n \r\n

According to Spicer & Pegler, \"the Cash Book is actually a ledger account, but owing to the large number of entries made therein, it is kept in a separate book, called a Cash Book, which is used also as a book of prime entry.\"<\/em><\/p>\r\n \r\n\r\nSimilarity of cash book with journal:\r\n\r\n \r\n

(i)\u00a0 \u00a0 \u00a0 Cash transactions are recorded in the cash book at the time of origin<\/p>\r\n

(ii)\u00a0 \u00a0 \u00a0Transactions are recorded date-wise<\/p>\r\n

(iii)\u00a0 \u00a0 Cash book contains ledger folio as in the journal<\/p>\r\n

(iv)\u00a0 \u00a0 \u00a0Narration is given for each entry<\/p>\r\nSpecimen of Simple Cash Book:\r\n\r\n \r\n\r\n\r\n\r\n
Date<\/strong><\/td>\r\nParticulars<\/strong><\/td>\r\nV. No.<\/strong><\/td>\r\nL. F.<\/strong><\/td>\r\nAmount<\/strong><\/td>\r\nDate<\/strong><\/td>\r\nParticulars<\/strong><\/td>\r\nV. No.<\/strong><\/td>\r\nL. F.<\/strong><\/td>\r\nAmount<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n \r\n\r\n \r\n\r\nThe Columns of the Cash Book are Explained Below:\r\n\r\n \r\n

Date<\/em>: The date on which transaction is occurred is to be written in this column. In the first line, the year and in the second line, the name of the month followed by the actual date.<\/p>\r\n \r\n

Particulars: <\/em>In this column the name of the opposite account is written (the second aspect of cash transaction) along with the narration of the transaction.<\/p>\r\n \r\n

L.F. <\/em>(Ledger Folio): The page number of the Ledger where the concerned (opposite) account has been opened, is written in this column. This will help to locate the account from the Ledger. It may be noted that in a Ledger account J.F. is written as reference, while in a Cash Book L.F. is written. It is so, because cash transactions are not recorded in any Journal.<\/p>\r\n \r\n

Amount<\/em>: The amount of the transaction is recorded in this column. The amount of cash received is recorded on the debit side in amount column and the amount of cash paid is recorded on the credit side in amount column.V. NO. (Voucher Number)<\/em>: The voucher number of each item of receipt and payment is also to be written as voucher number is necessary for each item of receipt and payment. Generally, a voucher has a serial number and this number-is written in this column (V. No).<\/span>Bottom line difference between a Cash Book and a Cash Account:<\/span><\/p>\r\n\r\n<\/div>\r\n

\r\n\r\n \r\n\r\nIn fact, Cash Book is a substitute for a Cash Account. Yet there are some differences between the two, which are given below:\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
<\/td>\r\nCash Book<\/td>\r\n<\/td>\r\nCash Account<\/td>\r\n<\/tr>\r\n
1.<\/td>\r\nIt\u00a0 is\u00a0 a\u00a0 separate\u00a0 book\u00a0 in\u00a0 which\u00a0 cash<\/td>\r\n1.<\/td>\r\nIt\u00a0 is\u00a0 an\u00a0 account\u00a0 in\u00a0 a\u00a0 Ledger\u00a0 in\u00a0 which<\/td>\r\n<\/tr>\r\n
<\/td>\r\ntransactions are directly recorded.<\/td>\r\n<\/td>\r\nposting is made from journal.<\/td>\r\n<\/tr>\r\n
2.<\/td>\r\nIt serves the purpose of both journal and\u00a0ledger.<\/td>\r\n2.<\/td>\r\nIt serves the purpose of a Ledger only.<\/td>\r\n<\/tr>\r\n
3.<\/td>\r\nNarration is required.<\/td>\r\n3.<\/td>\r\nNarration is not required.<\/td>\r\n<\/tr>\r\n
4.<\/td>\r\nA column for Ledger Folio is provided.<\/td>\r\n4.<\/td>\r\nA column for Journal Folio is provided.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n \r\n\r\nTYPES OF CASH BOOK<\/strong>:\r\n\r\n \r\n\r\n1.\u00a0\u00a0\u00a0\u00a0\u00a0 One- Column Cash Book\r\n\r\n \r\n\r\n2.\u00a0\u00a0\u00a0\u00a0\u00a0 Two-Column Cash Book:\r\n\r\n \r\n\r\n(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 With Cash and Discount column\r\n\r\n \r\n\r\n(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 With Cash and Bank column\r\n\r\n \r\n\r\n(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 With Bank and Discount column\r\n\r\n \r\n\r\n3.\u00a0\u00a0\u00a0\u00a0\u00a0 Three Columnar Cash Book\r\n\r\n \r\n\r\n4.\u00a0\u00a0\u00a0\u00a0\u00a0 Petty cash Book\r\n\r\n \r\n\r\nLet us discuss each one in detail:\r\n\r\n \r\n\r\n1.\u00a0\u00a0 One -Column Cash Book\r\n\r\n \r\n

This is the simplest form of Cash Book and is used in businesses where payments are made and received mostly in cash and where usually no cash discount is received or given. However, if there are any discount or cheque transactions, it is recorded in a separate account in the ledger. The ruling of a one column Cash Book is like an ordinary cash account.<\/p>\r\n \r\n\r\nExample: Record the following transactions in a single column cash book:\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n
2014<\/td>\r\n<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April 1<\/td>\r\nCash in hand<\/td>\r\n6,500<\/td>\r\n<\/tr>\r\n
April 3<\/td>\r\nPurchased goods for cash<\/td>\r\n685<\/td>\r\n<\/tr>\r\n
April 4<\/td>\r\nPaid to Rishi<\/td>\r\n95<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
April 6 Deposited in to bank<\/td>\r\n4,000<\/td>\r\n<\/tr>\r\n
April 6 Paid for office stationary<\/td>\r\n465<\/td>\r\n<\/tr>\r\n
April 15 Sold goods for cash<\/td>\r\n2,500<\/td>\r\n<\/tr>\r\n
April 22 Paid Salary<\/td>\r\n400<\/td>\r\n<\/tr>\r\n
April 30 Paid in to bank<\/td>\r\n2,500<\/td>\r\n<\/tr>\r\n
Solution:<\/td>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n
\r\n\r\n2.\u00a0\u00a0 Two-Column Cash Book:\r\n\r\n\"\"\r\n\r\n \r\n

This type of cash book has two columns, viz., cash column and discount column. Usually cash discount is allowed or received when payment is made. So, it is necessary to record this fact at the same place where the cash transaction is recorded. This type is similar to Simple Cash Book, except that one additional column on each side is provided for recording cash discount. As discount is a nominal account, discount allowed being a loss is shown on the debit side and discount received being a gain is shown on the credit side.<\/p>\r\n \r\n\r\nExample: Enter the following transactions in a cash book, having cash and discount columns.\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
2014<\/td>\r\n<\/td>\r\n<\/td>\r\n<\/tr>\r\n
September.1 Balance in hand<\/td>\r\n2,500<\/td>\r\n<\/tr>\r\n
September. 5<\/td>\r\nPurchased furniture for cash<\/td>\r\n750<\/td>\r\n<\/tr>\r\n
September. 7<\/td>\r\nReceived from Verma & Co<\/td>\r\n980<\/td>\r\n<\/tr>\r\n
September. 7<\/td>\r\nDiscount allowed<\/td>\r\n20<\/td>\r\n<\/tr>\r\n
September 10 Paid to Bihari<\/td>\r\n290<\/td>\r\n<\/tr>\r\n
Discount received<\/td>\r\n10<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n \r\n
\r\n\r\n\"\"\r\n\r\n \r\n\r\n3.\u00a0\u00a0 Three-Column Cash Book:\r\n\r\n \r\n

These days, it is difficult to carry on any business without having dealings with the bank. Normally, bulk of its funds is kept by the business at a bank in a current account where frequent withdrawals and deposits are permitted. Bank transactions are numerous than cash transactions. Therefore it is appropriate as well as convenient that cash book should have on additional column on each side to record money\u201fs deposited at bank and the payment out of the bank.<\/p>\r\n \r\n\r\nExample:\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
2014<\/td>\r\n<\/td>\r\n<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April. 1<\/td>\r\nCash in hand<\/td>\r\n9,000<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April. 1 Deposited in to bank<\/td>\r\n4,000<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April. 2 Purchased Furniture<\/td>\r\n1,000<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April. 4 Cash purchases, issued cheque<\/td>\r\n2,500<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April. 8<\/td>\r\nReceived cheque from Gautam on account<\/td>\r\n3,250<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April, 10<\/td>\r\nCash sales received cheque<\/td>\r\n1,270<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April,15<\/td>\r\nPaid for refreshment<\/td>\r\n275<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April, 25\u00a0 Paid electricity by cheque<\/td>\r\n300<\/td>\r\n<\/td>\r\n<\/tr>\r\n
April, 28<\/td>\r\nReceived cheque from Suresh and endorsed the same to Verma<\/td>\r\n400<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n \r\n
\r\n\r\n\r\n\r\n
April ,30 Paid advance income tax by cheque<\/td>\r\n575<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n \r\n\r\nApril, 30\u00a0\u00a0 Deposited in to bank, balance of cash in excess of Rs 300\r\n\r\n \r\n\r\nSolution:\r\n\r\n \r\n\r\n\"\"\r\n\r\n \r\n\r\n5.\u00a0\u00a0 Petty Cash book:\r\n\r\n \r\n

Petty means small. Every business has to make payments involving smaller amount, e.g., carriage, cartage, postage, telegrams, etc. Such payments, by their very nature cannot be made by cheques. It is usual for the business units to maintain a separate cash book to record small payments only. Such acsh book is known as Petty Cash Book.<\/em> The petty cash book is a formal summarization of petty cash expenditures, sorted by date. In most cases, the petty cash book is an actual ledger book, rather than a computer record. Thus, the book is part of a manual record-keeping system. (This will be discuss in detail<\/em> later on<\/em>).<\/p>\r\n \r\n

There are two primary types of entries in the petty cash book, which are a debit to record cash received by the petty cash clerk (usually in a single block of cash at infrequent intervals), and a large number of credits to reflect cash withdrawals from the petty cash fund. These credits can be for such transactions as payments for meals, flowers, office supplies, stamps, and so forth. When the amount of petty cash on\u00a0hand declines to near zero, as is caused by withdrawals for various expenditures, the petty cash clerk then obtains additional cash from the cashier, and records this cash influx as a new debit. The petty cash clerk also turns in a copy of his or her petty cash book to the general ledger accountant or cashier, who creates a journal entry to record how the cash in the petty cash drawer was used. The petty cash book is a useful control over petty cash expenditures, since it forces the petty cash clerk to formally record all cash inflows and cash outflows. To ensure that this is an effective control, the petty cash book should be reviewed periodically by an internal auditor to see if the net total amount of cash available as per the book matches the actual amount of cash on hand in the petty cash drawer. If not, the petty cash clerk may require additional training. The petty cash book has declined in importance, as companies are gradually eliminating all use of petty cash, in favor of using company credit cards.<\/span><\/p>\r\n\r\n<\/div>\r\n

\r\n\r\n \r\n\r\nAdvantages of Petty Cash Book:<\/strong>\r\n\r\n \r\n

1.\u00a0\u00a0\u00a0\u00a0\u00a0 Petty cash book is a simple form of recording petty expenses.<\/p>\r\n

2.\u00a0\u00a0\u00a0\u00a0\u00a0 This book is simple to prepare.<\/p>\r\n

3.\u00a0\u00a0\u00a0\u00a0\u00a0 The chief cashier\u201fs precious time and energy is saved by assigning.<\/p>\r\n

4.\u00a0\u00a0\u00a0\u00a0\u00a0 The main cash book and petty cash book are separated from each other on the basis of nature of items to be recorded therein.<\/p>\r\n

5.\u00a0\u00a0\u00a0\u00a0\u00a0 The posting from the petty cash book is very easy. Systems of Petty Cash book<\/p>\r\n

There are two systems on the basis of which cash is given to the petty cashier:<\/p>\r\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ordinary System of Petty Cash<\/p>\r\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Imprest System of Petty Cash Specimen of petty Cash Book<\/p>\r\n\"\"\r\n\r\n \r\n\r\nImportant points to be remembered while recording transactions in the Cash Book:<\/strong>\r\n\r\n \r\n

1.\u00a0 \u00a0All items of cash receipts are entered in the cash column of the receipt side and all the cash payments in the payment side.<\/p>\r\n

2.\u00a0 Discount allowed to be recorded on the debit side and discount received on the credit side of the Cash Book in the discount columns.<\/p>\r\n\r\n<\/div>\r\n

\r\n

3.\u00a0 When cheques are received from customers and deposited on the same date they are entered in the bank column of the Cash Book. If they are sent to the bank at a later date, it becomes deposit of money into bank and, therefore, a \u201econtra<\/em>\u201f entry.<\/p>\r\n

4.\u00a0 If cheques are received by the business and endorsed to creditors, they are taken into cash columns as cash receipt and cash payment.<\/p>\r\n

5. Two entries are made in the Cash Book on the same page at the same time. The double entry for each transaction is complete. There will be no more postings of these entries to the ledger and these contra entries are indicated by a sign \u201cc\u201d in the folio column.<\/p>\r\n

Some important items:<\/p>\r\n \r\n\r\n1.\u00a0\u00a0\u00a0\u00a0\u00a0 Contra Entries<\/strong>:\r\n\r\nThese entries are made to record:\r\n

(a)\u00a0\u00a0\u00a0 When money is withdrawn from the bank for office use<\/em>: It is recorded in cash column on its debit side by writing \u201eBank account\u201f in the column of particulars and in bank column of the same cash book but on its credit side by writing \u201eCash account\u201f in the column of particulars.<\/p>\r\n

(b)\u00a0\u00a0 When money is taken from Office cash and deposited into bank<\/em>: When cash is deposited into bank, it is recorded in the bank column of the cash book on its debit side by writing \u201eCash account\u201f in the column of particulars and in the cash column of the same cash book but on its credit side by writing \u201eBank account\u201f in the column of particulars.<\/p>\r\n \r\n\r\n2.\u00a0\u00a0 Cash Discount:<\/strong>\r\n\r\n \r\n

A cash discount is a deduction from the amount due. It is given to encourage prompt payment of debts. Cash discount which is given by the trader to its customers is known as Discount allowed. Cash discount is allowed to the customers to encourage prompt payment of their debts. Discount allowed is recorded in the discount column on the debit side of the triple column Cash Book and posted individually to the credit side of the debtors accounts to which they relate. Cash discount received by the trader from its supplier is known as Discount received. The trader ends up paying less by the amount of discount received. Discount received is recorded in the discount column on the credit side of the triple column Cash Book and posted individually to the debit side of the creditors accounts to which they relate.<\/p>\r\n \r\n\r\nSUMMARY:<\/strong>\r\n\r\n \r\n

Cash book is considered as a book of original entry as well as final entry and Cash Book serves dual role of a ledger as well as journal. It is the account which keeps track of all the cash transactions of the business. Cash book always shows debit balance. It can never show credit balance and it helps to ascertain daily cash receipts and cash payments. The amount of cash received is recorded on the debit side in amount column and the amount of cash paid is recorded on the credit side in amount column. The date of transaction in cash book is written in two lines. There are different types of cash book viz., Simple cash book, two column cash book, three column cash book and petty cash book. The petty cash book is a formal summarization of petty cash expenditures, sorted by date. When cheques are received from customers and deposited on the same date they are entered in the bank column of the Cash Book. If they are sent to the bank at a later date, it becomes deposit of money into bank and, therefore, a \u201econtra<\/em>\u201f entry.\u00a0A cash discount is a deduction from the amount due and it is given to encourage prompt payment of debts.<\/span><\/p>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n
you can view video on Cash Book<\/strong><\/td>\r\n\"\"<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n\r\nFew suggested readings to learn more about Cash book:<\/strong>\r\n\r\n \r\n