Abstract
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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© 1986 P. Stevens
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Stevens, P. (1986). Cash Book and Cash Discounts. In: Work Out Principles of Accounts for First Examinations. Macmillan Work Out Series. Palgrave, London. https://doi.org/10.1007/978-1-349-18141-4_6
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DOI: https://doi.org/10.1007/978-1-349-18141-4_6
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-39659-9
Online ISBN: 978-1-349-18141-4
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