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related to cash, especially cash receipts and payments. Cash account is considered as a special daybook because of its dual accounting impact. Cash account acts as a main entry book as well as a ledger in accounting. The dual impact of cash book occurs due to the presence of two sides (entities):
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account which is conducted on an immediate payment basis i.e. no credit is offered. It may also refer to an account held with a financial firm, in which a client deposits
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of cash book. Receipt is an evidence to the cash receipts and payment voucher is an evidence to the cash payments.
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practice, "cash account" or "cash book" refers to a daybook (Main entry book) used to record all
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Business-to-business or business-to-consumer account conducted on an immediate payment basis
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and cash payment journal and hence called as "cash receipts and payment journal".
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