Content Definition And Explanation Of Cash Purchase Journal Types Of Cash Books Why Cash Book Is Called A Book Of Original Entry? A Cash Book Is Both A Journal And A Ledger Whats The Difference Between A Cash Account And A Ledger? Cash Receipts Journal Therefore, it is convenient to have a separate book, the cash book, to record such transactions. Maintaining of cash book removes the necessity of having cash and bank accounts in the ledger. A clear PVC…