ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CASH BOOK Definition
CASH BOOK is a book that records all payments and receipts of business transactions; whether by cash, check or credit card.
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CASH ON HAND literally means coin, currency, and cash items on hand. It is not possible to have negative cash on hand.
ACCOUNTING CONCEPTS are the assumptions underlying the preparation of financial statements, i.e., the basic assumptions of going concern, accruals, consistency and prudence.