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.