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Answer Posted / mdmalikahmed
cash book and bank book are maintained by the accountant of
a n organisation. cash book is a book in which all cash
transactions are entered accordingly as they occur. and
bank book is an ledger a/c of particular bank of the
organisation.cash & bank balances occurs in the current
assets in the balance sheets of the organisation. the
transactions that shows effecct in these both a/c's are
called as contra enteries. before preparing the final
accounts bank reconcilation statement is prepared for
tallying the balances of these accounts.
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