कैश-इन-हैंड
Cash-in-Hand
परिभाषा: Cash-in-hand is the amount of physical cash the society actually holds at a given moment — the closing balance of the cash book — which should match the notes and coins physically counted.
आसान शब्दों में
It is how much cash the society has right now. The cash book's balance should equal the cash you can physically count.
हिन्दी में
कैश-इन-हैंड वह नकद है जो समिति के पास किसी समय वास्तव में मौजूद है — यानी कैश बुक का क्लोज़िंग बैलेंस। यह भौतिक रूप से गिने गए नोट-सिक्कों से मेल खाना चाहिए। अंतर हो तो गड़बड़ी का संकेत है।
In English
The physical cash balance per the cash book at any time; verifying it against a physical count is a basic, important control.
यह क्यों ज़रूरी है
Cash-in-hand is a frequent audit check. If the book balance and physical cash differ, it signals an error or leakage to fix immediately.
आम गलतफ़हमियाँ
- ❌ "Cash-in-hand includes the bank balance." → Bank money is separate; cash-in-hand is physical cash only.
- ❌ "It can be negative." → Physical cash cannot be negative; a negative balance means an error.
सीखने के लक्ष्य
- Define cash-in-hand.
- Verify the book balance against physical cash.
जुड़े विषय
Cash · Cash book · Cash account · Denomination slip
पूरा लेख पढ़ें: कैश संभालना व मिलान
और पढ़ें: /guide/receipts-and-payments