Larger firms usually divide the cash book into two parts. The first part is the cash disbursement journal that records all cash payments, such as accounts payable and operating expenses. The second part is the cash receipts journal, which records all cash receipts, such as accounts receivable and cash sales.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
cash-book — cashˈ book noun (bookkeeping) A book of account in which a record of all receipts and disbursements is kept • • • Main Entry: ↑cash … Useful english dictionary
cash book — ► NOUN ▪ a book in which receipts and payments of money are recorded … English terms dictionary
cash|book — «KASH BUK», noun. a book in which a record is kept of money received and paid out … Useful english dictionary
cash book — A book or record in which bank cash transactions are recorded. These include receipts (from customers) and payments (to suppliers) as well as bank charges, interest received, etc. A cash book is a type of day book, recording transactions in date… … Accounting dictionary
cash book — a record of cash payments and receipts, showing these under various categories. Glossary of Business Terms * * * cash book UK US (also cashbook) noun [C] ► ACCOUNTING a written record of the amounts of money a company receives or spends: »If you… … Financial and business terms
cash book — The book of prime entry in which are recorded receipts into and payments out of the organization s bank account (compare petty cash). The cash book, unlike most other books of prime entry, is also an account, as its balance shows the amount due… … Big dictionary of business and management
cash book — book containing records of cash transactions, cashbook … English contemporary dictionary
cash book — In bookkeeping, an account book in which is kept a record of all cash transactions, or all cash received and expended … Black's law dictionary
cash book — / kæʃ bυk/ noun a book which records cash received and paid out … Marketing dictionary in english
cash book — / kæʃ bυk/ noun a book which records cash received and paid out … Dictionary of banking and finance