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Meaning / Definition of

Three Column Cash Book

Categories: Accounting,

A journal which deals with the day to day cash and bank transactions of a business. The side of a transaction which relates directly to the cash or bank account is usually balanced within the journal and used as a part of the nominal ledger when compiling a balance sheet (ie. only the side which details the sale or purchase needs to be posted to the nominal ledger ).

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Categories: Insurance,

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