कैश बुक

Cash Book

परिभाषा: A cash book is the book that records all cash receipts and cash payments in date order and shows the cash balance in hand at any time.

आसान शब्दों में

The cash book is the running record of all cash coming in and going out, so you always know how much cash the society should have.

हिन्दी में

कैश बुक वह बही है जिसमें सारे नकद रसीद (receipt) और नकद भुगतान (payment) तारीख के क्रम में लिखे जाते हैं, और किसी भी समय हाथ में कैश का शेष दिखता है। आसान शब्दों में — "नकद का चलता-फिरता हिसाब"। इससे पता रहता है कि समिति के पास कितनी कैश होनी चाहिए।

In English

A book of original entry for cash that doubles as a ledger account for cash — recording receipts and payments and revealing the cash balance.

यह क्यों ज़रूरी है

The cash book is one of the most-used records and the basis of cash verification. A correct cash book is the foundation of clean cash handling.

आम गलतफ़हमियाँ

• ❌ "Cash book includes bank transactions." → Bank transactions belong to the bank book; SahakarLekha keeps them distinct.
• ❌ "Cash book is just a list." → It also shows the running cash balance, which should match physical cash.

सीखने के लक्ष्य

• Define the cash book and what it records.
• Understand the cash book balance should equal physical cash.

जुड़े विषय

Cash · Cash account · Bank book · Receipts & Payments

पूरा लेख पढ़ें: कैश बुक बनाम बैंक बुक

और पढ़ें: /guide/receipts-and-payments

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