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Learning Objectives

After studying this unit, you will be able to:

  1. Understand the role of Cash Book
  2. Be familiar with various kinds of Cash Books, viz., Simple Cash Book, Two-column Cash Book and Three-column Cash Book.
  3. Understand the techniques of preparing single column, double column and triple column Cash Book.
  4. Understand Petty Cash Book and the Imprest System of Petty Cash.

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