Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 48 - No. 19)

What is the primary function of a cash book?
To record only cash receipts.
To record only cash payments.
To record both cash receipts and cash payments.
To summarize all bank transactions.

Explanation

A cash book serves as a primary entry for cash and bank transactions, recording both inflows and outflows of cash.

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