Cash-book


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Related to Cash-book: petty cash book

CASH-BOOK, Commerce, accounts. One in which a merchant or trader enters an account of all the money, or paper moneys he receives or pays. An entry of the same thing ought to be made under the proper dates, in the journal. The object of the cash-book is to afford a constant facility to ascertain the true state of a man's cash. Pard. n. 87.

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References in periodicals archive ?
Cash-Book Accounting: In Accompts for Landed-men, the prominent writing master and accountant, Charles Snell [1711], presents a system consisting of a rent roll and a cash book.
Concerning the choice between cash and accruals accounting, three non-DEB texts (Snell and Clerke's cash-book system and Laurence's CDA, see Table 2 (27)) were entirely cash-oriented, but the remainder apply at least some elements of accruals accounting.
Mr Evans said: 'We believe this new service will be ideal for many of our clients running manual cash-books.