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About: Cash account     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : dbo:Book, within Data Space : dbpedia.org associated with source document(s)

Type: book New Facet based on Instances of this Class

In business practice, cash account refers to a business-to-business or business-to-consumer account which is conducted on an immediate payment basis i.e. no credit is offered. In accounting practice, "cash account" or "cash book" refers to a daybook (Main entry book) used to record all transactions related to cash, especially cash receipts and payments. Cash account is considered as a special daybook because of its dual impact in Accounting. Cash account acts as a main entry book as well as a ledger in Accounting. The dual impact of Cash book occurs due to the presence of two sides (entities):- Debit and Credit.