CASH BOOK is a book that records all payments and receipts of business transactions; whether by cash, check or credit card.
VALUE FOR MONEY is in the perception of the buyer or receiver of goods and/or services. Proof of good value for money is in believing or concluding that the goods/services received was worth the price paid. Examples of the types of factors that may be considered are suitability, quality, skills, price, whole of life costs and other criteria. The mix of these and other factors and the relevant importance of each will vary on a case by case basis.
CURRENT COST ACCOUNTING is a system of accounting which adjusts for changing pricing.
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