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What is the difference between cash …

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What is the difference between cash book and cash ledger
  • 2 answers

Yogita Ingle 4 years ago

  1. A cash book consists of first entries or original entries whereas a cash account is a ledger account and posts here are originally entered somewhere else.
  2. Cash books contain narration that comes after entry but in a cash account, there is no need for narration.
  3. A cash book is a subsidiary book whereas a cash account is a ledger account.
  4. In terms of folios, cash books have ledger folios while cash accounts have journal folios. Cash books have a ledger folio which stands for the page number of a ledger account from where a transaction was posted.
  5. Cash accounts have a journal folio which stands for the page number from where the transaction was posted.
Soo simple
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