What is the difference between cash account and cash book?


There are some differences between the cash account and cash book as given below:

Cash Account:

  • Is an account in the ledger.
  • Cash account is part of  the ledger. Cash account is opened in the ledger in which posting is done from some book of original entry.
  • In cash account posting is not followed by narration.

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Cash book:

  • Is a separate book of accounts forming part of accounting system.
  • Cash book records entries directly from transaction and these is no need for a book of prime entry.
  • In cash book entries are followed by narration also.
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