Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 37 - No. 37)

Which of the following best describes the purpose of the bank column in a cash book?
To record all cash transactions.
To record transactions related to a company's bank account.
To record cash payments only.
To record cash receipts only.

Explanation

The bank column specifically tracks inflows and outflows of funds from the company's bank account.

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