Pronunciation: [kˈaʃ bˈʊk] (IPA) 
The spelling of the word "cash book" is straightforward. The first syllable "cash" is pronounced /kæʃ/ with the 'a' sounding like the 'a' in bat or rat, and the 'sh' sounding like the 'sh' in ship or sheep. The second syllable "book" is pronounced /bʊk/, with the 'oo' sounding like the 'u' in put or foot. Together, the two syllables form a compound word that refers to a financial record of all cash transactions.
A cash book is a financial record maintaining the inflow and outflow of cash, thus serving as a manual register or an electronic spreadsheet or software. It documents the cash transactions of an organization, including all cash payments and receipts. Typically, a cash book contains two sides: the debit side and the credit side.
The debit side of the cash book records all cash expenditures or cash outflows, such as payments for purchases, salaries, expenses, or any other money going out of the organization. Each entry on this side includes the date, amount, recipient, and purpose of the payment.
On the other hand, the credit side of the cash book presents all cash receipts or cash inflows, including payments from customers, loans taken, capital introduced by owners, or any other cash coming into the organization. This side also includes the date, amount received, source, and the reason for the inflow.
The cash book plays a vital role in tracking and reconciling cash transactions accurately and efficiently. It helps in maintaining proper cash flow management, monitoring budgetary control, and preparing financial statements. Additionally, it serves as a source document for recording entries in the general ledger or accounting software.
Overall, a cash book is an essential financial tool that ensures proper cash management and acts as a primary accounting record for monitoring all cash transactions within an organization.
The book in which money paid out and received is written down.
Etymological and pronouncing dictionary of the English language. By Stormonth, James, Phelp, P. H. Published 1874.
* The statistics data for these misspellings percentages are collected from over 15,411,110 spell check sessions on www.spellchecker.net from Jan 2010 - Jun 2012.
The word "cash book" has a straightforward etymology. It is composed of two terms: "cash" and "book".
1. Cash: Comes from the Middle French word "caisse" meaning "money box" or "chest". It later entered English as "cash" referring to money in the form of coins or banknotes.
2. Book: Comes from the Old English word "bōc" derived from the Proto-Germanic word "bōks". It originally meant a written or printed work that contained information, records, or accounts.
Therefore, the etymology of "cash book" is essentially the combination of the words "cash" and "book" to refer to a written record or ledger that tracks financial transactions involving money.
