Why is the cash book described as both a book of prime entry and a ledger account?

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Question

Why is the cash book described as both a book of prime entry and a ledger account?

Accepted Answer

Because transactions are first recorded in it from source documents, and it also serves as the cash and bank accounts themselves — Award 1 mark. This is why no separate cash or bank account is opened in the ledger.

Answer

Because it is kept by the bank rather than the business

Answer

Because it is written up twice each month

Answer

Because it contains only memorandum columns

Answer

Because transactions are first recorded in it from source documents, and it also serves as the cash and bank accounts themselves

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