Cash book is the substitute of normal cash ledger. In a normal cash ledger all transaction are recorded after passing the relevant journal entry, but unlike the normal cash ledger, all the payments and receipts are initially recorded into Cash book instead the journal. Although unlike a normal journal entry, both aspects (i.e. Debit & Credit) of a transaction are not recorded in a Cash book. It has two sides, Debit and Credit like a ledger. All receipts are recorded in the debit side and all payments are recorded in the credit side of a cash book. Hence, cash book is neither a complete journal nor a complete ledger, it is a combination of the both. It would be better if you call it just a cash book and not a journal or ledger.

Types of Cash book:

1. Single column cash book:

• Date: In this field the actual date should be recorded, as per the debit voucher (Document of payment) or the receipt voucher (Document of receipt).
• Particulars: In this field the relevant account should be recorded. For example- An expenses account, An income account or A personal account.
• Voucher number (V/N): The serial number of the debit voucher or receipt voucher should be recorded here.
• Ledger folio (L/F): The page number of the relevant ledger account should be recorded here.
• Amount: The cash amount of the payment or receipt should be recorded here.

Date	Particulars	V/N	L/F	Amount (Rs.)	Date	Particulars	V/N	L/F	Amount (Rs.)

   Format of a Single column cash book

2. Double column cash book:

3. Triple column / Multi column cash book:

4. Petty cash book:

• Ordinary system: Under this system, the petty cashier is given a lump sum amount of petty cash. When the petty cash reach the minimum level, the petty cashier is liable to report the uses of the petty cash with the extra balance if any and there after again the petty cashier is given another sump sum of petty cash for the next few days.
• Imprest system: Imprest system of petty cash is more scientific method that the ordinary system. Under this system, the petty cashier is given a pre-defined amount of petty cash and after a certain time interval, only the amount he spend is reimbursed by the head cashier to match the same pre-defined amount.