Cash Book

All cash transactions are recorded chronologically in the cash book.

It records only one aspect of transaction i.e cash.

It performs the functions of both journal and ledger at the same time .

All of the above

Single column cash book

Double

Three

All of the above

Journal proper

Sales Book

Cash Book

All of the above

Cash column

Bank column

Discount column

None of the above

Credited to purchases return account

Debited to sales return account

Credited to sales return account

Debited to purchases returns account

Observation

Enquiry

Computation

Confirmation

Cheques issued but not presented for payment

Cheques deposited but not credited by bank

Any wrong entry in the pass book

All of the above

Recurring deposit account

Fixed deposit account

Savings account

None of the above

Cash at bank

Cash in hand

Bank overdraft

Overpayment to creditors

sales journal

purchases journal

general journal

cash account in the ledger