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2.103 
ACCOUNTING PROCESS 
LEARNING OUTCOMES 
UNIT 5 : CASH BOOK 
 
 
After studying this chapter, you will be able to: 
? Understand that a Cash Book is a type of subsidiary book but treated 
as a principal book. 
? Be familiar with various kinds of Cash Books, viz., Simple Cash Book, 
Two-column Cash Book and Three-column Cash Book. 
? Learn the technique of preparation of Simple Cash Book and how to 
balance it. 
? See how Double-Column Cash Book is prepared adding discount 
column alongwith cash column. 
? Understand the techniques of preparing Three-column Cash Book. 
? Understand what is a Petty Cash Book and the Imprest System of 
Petty Cash. 
? Note the advantages of the Petty Cash Book. 
? Learn how to maintain a Petty Cash Book and how to post the entries 
of the Petty Cash Book in the ledger. 
? Understand the accounting of credit/debit sales transactions. 
  
© The Institute of Chartered Accountants of India
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