Cash Book

only the individual accounts are posted

the individual accounts are debited and also the total of the cash column is credited

only the individual accounts are debited and there is no need to post the total of cash column

the individual accounts are credited and the total of the cash column is debited

Current Account

Fixed Deposit Account

Zero Balance Account

None of the above

Purchases Account

Sales Account

Drawings Account

Cash Account

Journal

Ledger

Both

None

One column for cash and another for bank

One column for cash and another for discount

One for bank and another for discount

All of the above

Cash column

Bank column

Discount column

(B) & (C)

Withdrawl of cash from bank

Payment to Creditors.

Withdrawl of cash from bank for personal use

All of the above

A foreign currency account

A current account

A saving account

All of the above

Cash book is a journal and not a ledger

Cash book is a ledger and not a journal

Cash book is both a journal and a ledger

Cash book is neither a journal nor a ledger

Cash; Discount

Cash; Bank

Bank; Discount

None of these