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Published in:
1987 | OriginalPaper | Chapter
Cash Book and Cash Discounts
Author : P. Stevens
Published in: Work Out Accounting GCSE
Publisher: Macmillan Education UK
Included in: Professional Book Archive
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The cash book in manual systems and some computerised systems is a book combining the cash account and the bank account. (Other uses will be discussed in Chapter 7.) Refer back to Section 1.4, where a bank account was illustrated, and compare the cash and bank accounts with the illustration below, where we have a separate column for cash and bank.