MODEL ANSWERS

Professional Ethics

Q. No. 1(a) Explain the functions of bar council of India.

As per section 7 of the advocates act, 1961 the bar council of India
perform the following functions:

(a) To lay down standards of professional conduct and etiquette for advocates;
(b) To lay down the procedure to be followed by its disciplinary committee and
the disciplinary committee of each state bar council;
(c) To safe guard the rights, privileges and interest of advocates;
(d) To promote and support law reform;
(e) To deal with and dispose of any matter arising under this act, which may be
referred to it by a state bar council;
(f) To exercise general supervision and control over state bar council;
(g) To promote legal education and to lay down standards of such education
in consultation with the universities in India imparting such education and
the state bar councils;
(h) To recognize universities hose degree in law shall be a qualification for
enrolment as an and for advocate and for that purpose to visit and inspect
universities ;
(i) To conduct seminars and organize talks on legal topics by eminent jurists
and publish journals and papers of legal interest;
(j) To organize legal aid to the poor in the prescribed manner;
(k) To recognize on a reciprocal basis foreign qualifications in law obtained
outside India for the purpose of admission as an advocate under this act;
(l) To mange and invest the funds of the bar council;
(m) To provide for the election of its members;
(n) To perform all other functions conferred on it by or under this act;
(o) To do all things necessary for discharge the aforesaid functions.

The bar council of India may constitute one or more funds in the prescribed
manner for the purpose of-
(a) Giving financial assistance to organize welfare schemes for indigent,
disabled or other advocates;
(b) Giving legal aid or advice in accordance with the rules made in this
behalf;
(c) To establish law libraries;

The bar council of India may receive any grants, donations, gifts or
beneficiations for all or any of the purpose specified in sub-sections(2)
which shall be credited to the appropriate fund and funds constituted
under that sub-section.
According to section 7A of the Advocates Act 1961 the Bar Council of
India may become a member of international legal bodies such as the
International Bar Association or the International Legal Aid Association,
contribute such sums as it thinks fit to such bodies by way of
subscription or otherwise and authorize expenditure on the
participation of its representatives in any international legal conference
or seminar.

Conclusion:- The Bar Council of India performs various functions

regulating the advocates, regulating the law colleges in the country, free
legal aid for the poor and the development of the legal profession.
Q.No1(b) Professional conduct in general.

An advocate is a privileged member of the community and a gentleman besides

being a citizen. He has greater responsibility to protect the country and lead the
community.

The bar council of India has made certain rules (Rules 11 to 33 ) so as to prescribe
duty of an advocate to the client in section II of Chapter Ii of part Vi of the rules of
the bar council of India.

Duty to the client:

1.An advocate shall fearlessly uphold the interests of his client by all fair and
honorable means without regard to any unpleasant consequences to himself or
any other.

2.An advocate shall fairly and reasonably submit the case on behalf of his client.

3.An advocate shall pay attention which he is capable of giving to the case he is
dealing.

4.An advocate shall not act on the instructions of any person other than his client
or his authorized agent.

5.An advocate shall not ordinarily withdraw from engagements once accepted,
without sufficient cause and unless reasonable and sufficient notice is given to the
client.(rule.12)

6.An advocate shall not do anything whereby be abuses or takes advantage of the
confidence reposed in him by his client.

7.An advocate shall not accept a fee less than the fee taxable under the rules
when the client is able to pay the same.

8.An advocate shall not adjust fee payable to him by his client against his own
personal liability to the client, which liability does not arise in the course of his
employment as an advocate.

9.An advocate should keep accounts of the clients money entrusted to him.
10.An advocate shall not lend money to his client for the purpose of any action or
legal proceedings in which he is engaged by such client.

11.An advocate should not disclose communications made to them in course of

their professional engagement even after the case is over.

12.An advocate is bound to accept any brief in the courts or tribunals or before
any other authority in or before which he professes to practice at a fee consistent
with his standing at the bar and the nature of the case. Special circumstances
may justify his refusal to accept a particular brief.(Rule.11)

Duty to the court:-

He should be straight forward and his arguments should be pointed , clear,

precise and concise must have sense of humor and pleasing manners in his
arguments. He must be tactful presenting the matter and should not mislead the
court. He shall not influence decision of the court by any illegal means and appear
in court in all times only in the prescribed dress he shall not wear a band or gown
in public places other than in courts. While presenting his case or acting before
the court conduct himself with dignity and self respect. He must not appear in
any court on behalf of close kith and kin .

Duty to Opponent:-

He shall not mislead an opponent regarding any point in the case he shall do his
best carryout all legitimate promise made to the opposite party even though not
reduce to writing.

The above mentioned are the some of the professional conduct maintained by
advocate.

Q.No 2(a) Explain the duties of an advocate towards the client?

 An advocate is a privileged member of the community and a gentleman besides
being a citizen. He has greater responsibility to protect the country and lead the
community.

The bar council of India has made certain rules (Rules 11 to 33 ) so as to prescribe
duty of an advocate to the client in section II of Chapter Ii of part Vi of the rules of
the bar council of India.

Duty to the client.

1.An advocate shall fearlessly uphold the interests of his client by all fair and
honorable means without regard to any unpleasant consequences to himself or
any other.

2.An advocate shall fairly and reasonably submit the case on behalf of his client.

3.An advocate shall pay attention which he is capable of giving to the case he is
dealing.

4.An advocate shall not act on the instructions of any person other than his client
or his authorized agent.

5.An advocate shall not ordinarily withdraw from engagements once accepted,
without sufficient cause and unless reasonable and sufficient notice is given to the
client.(rule.12)

6.An advocate shall not do anything whereby be abuses or takes advantage of the
confidence reposed in him by his client.

7.An advocate shall not accept a fee less than the fee taxable under the rules
when the client is able to pay the same.

8.An advocate shall not adjust fee payable to him by his client against his own
personal liability to the client, which liability does not arise in the course of his
employment as an advocate.

9.An advocate should keep accounts of the clients money entrusted to him.
10.An advocate shall not lend money to his client for the purpose of any action or
legal proceedings in which he is engaged by such client.

11.An advocate should not disclose communications made to them in course of

their professional engagement even after the case is over.

12.An advocate is bound to accept any brief in the courts or tribunals or before
any other authority in or before which he professes to practice at a fee consistent
with his standing at the bar and the nature of the case. Special circumstances
may justify his refusal to accept a particular brief.(Rule.11)

Q.No.2.(b).An advocate oftenly attends the parties by wearing robes of

advocate advise him.
An advocate shall not wear bands or gown in public places other than in
courts except on such ceremonial occasions and at such places as the Bar Council
Of India or the court may prescribe as per Rule.7 of the Bar Council of India Rules.

Q.No.3 (a). Define Contempt of court with reference to the exceptions to it.

According to Corpus Juris Secondum, the contempt of court is disobedience

to the court by acting in opposition to the authority ,justice and dignity thereof. It
also signifies a willful disregard or disobedience of the court’s order.

According to Halsbury, “Any act done or writing published which is calculated to

bring a court or judge into disrepute or to lower his authority or to interfere with
the due course of justice or the lawful process of the court id contempt of court”

As per section 2(a) of the contempt of courts Act, 1971” Contempt of court
means civil contempt or criminal contempt. Section 2(b) of the Act provides that “
civil contempt” means willful disobedience to any judgment, decree, direction,
order, writ or other process of the court or willful breach of an undertaking given
to a court. Section 2(c) of the Act provides that criminal contempt means the
publication (whether by words, spoken or written or by signs or by visible
representations or otherwise) of any matter or doing of any other act whatsoever
which-

i)scandalizes or tends to scandalize or lowers or tends to lower, the authority of,

any court, or

ii)prejudices or interferes or tends to interfere with, the due course of any judicial
proceeding or

iii)interferes or tends to interfere with or obstructer tends to obstruct, the

administration of justice in any manner.

The above definition is not exhaustive but classifies the contempt into civil and
criminal contempt’s. Hence it is better to leave it to the court to decide each case
as it comes and the provision of appeal will solve the defects in the application of
contempt law.

The main forms of contempt of courts are insult to judges, attacks upon them
comment on pending proceedings with a tendency to prejudice fair trail,
obstruction to officers of the court, witnesses or the parties, abusing the process
of the court, breach of duty by officers connected with the court and scandalizing
the judges or the courts.

` To constitute contempt, it is not necessary to find that there has been actual
interference with the administration of justice If the act complained of is
calculated to or tends to cause such interference, it may be taken as contempt of
court.

Section 2 (a) of the contempt of courts Act,1971 provides that contempt of court
means civil contempt or criminal contempt. The willful disobedience to the order
of court is considered civil contempt, while the scandalizing or lowering the
authority of the court in the public eye is considered criminal contempt the
classification or categorization of contempt of court into civil and criminal are not
closed. There are several contempt’s which do not fall in any of them .For
example, undue delay in pronouncing the order by a judge or judge coming late to
the court may amount to contempt of court, but they are not covered exactly by
the definition or classification of contempt in the Act.

Civil contempt

According to Section 2(b) of the contempt of courts Act,1971, ‘civil contempt

means willful disobedience to any judgment, decree, direction, order, writ or
other process of a court or willful breach of an undertaking given to the court’.
Thus civil contempt consists of disobeying the orders and process of the court.

The purpose of the proceeding for the civil contempt is not only to punish the
contemner but also to exercise enforcement and obedience to the order of the
court.

Defenses/exceptions to civil contempt

The following are the important defenses open to a contemnor in civil contempt.

1.Disobedience or breach was not willful-For civil contempt the disobedience of

the order , decree etc, of the court or breach of undertaking given to the court
must be willful. Hence it would be a defense in the contempt proceedings that
the disobedience or breach has not been willful.

2. The order has been passed without jurisdiction- If the order disobeyed is
proved to have been passed by the court without jurisdiction or the undertaking
violated is proved to have been given in a proceeding which was without
jurisdiction, the disobedience or violation would not amount to contempt of
court. Actually order passed without jurisdiction is void and a void order binds
nobody.

3.order disobeyed is vague or ambiguous-Vague and ambiguous orders are the

defense in the contempt orders which are not specific and complete are
considered as vague orders. If the direction in the order of the court depends on
certain other facts and such facts are left undefined by the order, the order will be
taken as ambiguous order and its violation will not amount to the contempt of
court.
4.No knowledge of order-A person cannot be held guilty of contempt in infringing
an order of the court of which he knows nothing., he will not be liable for
contempt of court.

5.Compliance with the order is impossible-It is a valid defense to say that

compliance with order of the court was impossible. Actually impossibility plea is
tested on a case by case basis and if it is found that the implementation of the
order was not practically possible and it is proved by the contemnor, it is allowed
as a defense.

6.Order involves more than one reasonable interpretation-if the court’s order
involves more than one reasonable and rational interpretation and the
respondent adopts one of them and acts accordingly, he cannot be held liable for
contempt of court. If there is no doubt and a doubt is sought to be created, this
defense will not be allowed.

7.Other defenses not affected- (Sec.8)Nothing contained in this Act shall be

construed as implying that any other defense which would have been a valid
defense in any proceedings for contempt of court has ceased to be available
merely by reason of the provisions of this Act.

8.Act not to imply enlargement of scope of contempt-(sec.9)- Nothing contained

in this Act shall be construed as implying that any disobedience, breach,
publication or other act is punishable e apart from this Act.

Criminal Contempt

According to Section 2(c) of the contempt of courts Act,1971, ‘criminal l contempt

means the publication (whether by words, spoken or written or by signs or by
visible representations or otherwise) of any matter or the doing of any other act
whatsoever which-

i. Scandalizes or tends to scandalize or lowers or tends to lower the

authority of any court or
ii. Prejudices or interferes or tends to interfere with the due course of any
judicial proceedings or
iii. Interferes or tends to interfere with or obstructs or tends to obstruct
the administration of justice in any other manner.

Criminal contempt is a conduct directed against dignity of court. This

definition is wide enough to include any act of a person which would tend to
interfere with the administration of justice or which would lower the authority
of the court.

Defenses/exceptions in criminal contempt

Section 3 to 7 of the contempt of courts Act,1971 provide the following

provisions for providing defenses to the persons charged with criminal
contempt-

1. Innocent publication and distribution of matter not contempt-(Sec.3)-

1.A person shall not be guilty of contempt of court on the ground that he
has published an matter which interferes or tends to interfere with or
obstructs or tends to obstruct the course of justice in connection with any civil
or criminal proceedings pending at the time of publication, if at the time he
had no reasonable grounds for believing that the proceeding was pending.

2. notwithstanding anything to the contrary contained in this Act or any

other law for the time being in force, the publication of any such matter as is
mentioned in sub-section10 in connection with any civil or criminal proceeding
which is not pending at the time of publication shall not be deemed to
constitute contempt of court.

3.a person shall not be guilty of contempt of court soon the ground that he has
distributed a publication containing any such matter as is mentioned in sub-
section (1) if at the time of distribution he had no reasonable grounds for
believing that it contained or was likely to contain any such matter as
aforesaid:

Provided that this sub-section shall not apply in respect of the distribution of-
i) any publication which is a book or paper printed or published otherwise
than in conformity with the rules contained in section .3 of the Press and
Registration of Books Act 1867 (25 of 1867).
ii) Any publication which is a newspaper published otherwise than in
conformity with the rules contained in section .5 of the Press and
Registration of Books Act 1867 (25 of 1867).

2.Fair and accurate report of judicial proceeding not contempt(sec.4)-

a person shall not be guilty of contempt of court for publishing a fair and
accurate report of a judicial proceeding at any stage thereof subject to the
provisions contained in Section 7.

3.Fair criticism of judicial act not contempt (sec -5)- a person shall not be
guilty of contempt of court for publishing a fair comment on the merits of any
case which ha been heard and finally decided.

4.Complaint against presiding officers or subordinate courts when not

contempt (sec.6)- a person shall not be guilty of contempt of court in respect
of ay statement made by him in good faith concerning the presiding officer of
any subordinate court to-

a) Any other subordinate court; or

b) The High court, to which it is subordinate.

5. Publication of information relating to proceeding in chambers or in camera

not contempt except in certain cases (sec.7)

1)Notwithstanding anything to the contrary contained in this Act a person shall

not be guilty of contempt of court for publishing a fair and accurate report of
a judicial proceeding before any court sitting in chambers or in camera except
in the following cases, that is to say-

a)Where the publication is contrary to the provisions of any enactment for the
time being in force.
b) Where the court , on grounds of public policy or in exercise of any power
vested in it, expressly prohibits the publication of all information relating to
the proceedings or of information of the description which is published.

c) Where the court sits in chambers or in camera for reasons connected with
public order or the security of the state , the publication of information
relating to those proceedings,

d)Where the information relates to a secret process, discovery or invention

which is an issue in the proceedings.

2)Without prejudice to the provisions contained in sub-section (10 a person

shall not be guilty of contempt of court for publishing the text or a fair and
accurate summary of the whole, or any part, or an order made by a court
sitting in chamber or in camera unless the court has expressly prohibited the
publication thereof on grounds of public policy, or for reasons connected with
public order or the security of the state, or on the ground that it contains
information’s relating to a secret process, discovery, or invention , or in
exercise of any power vested in it.

Contempt’s not punishable in certain cases; (Sec.13)

Section 13 of the Act is based on the principle that the law does not take
account of trivialities. if the publication or other act is merely defamatory
attack on the judge and is not calculated to interfere with the due
administration of justice, it will not be taken as contempt of court but the
judge can claim under the ordinary remedies for defamation.

In order to constitute criminal contempt, it is not necessary that there

should be an actual interference with the administration of justice, but it is
sufficient if the publication or act complained of is likely to interfere with the
administration of justice.
Q.No.3 (b) In.Re.Vinay Chandra mishra.Air 1995 sc 2348- Contempt under
Articles 129 and 142-
Facts of the case- Vinay Chandra mishra , an advocate, who was the
chairman of the Bar council of India, the president of High court Bar
Association, Allahabad while appearing in a case threatened the judge when
the judge could not pass an order as he requested. Justices’. Keshote wrote a
letter to the Chief justice of Allahabad thus:

“……. I put a question to shri.Mishra, under which provision this order has
been passed. On putting of question he started to shout and said that no
question could have been put to him. He will get me transferred to see that
impeachment motion is brought against me in Parliament. He further said that
he has turned up many judges. He created a good sense in the court. He asked
me to follow the practice of this court. In sum and substance it a matter
where except to abuse me of mother and sister he insulted me like anything. It
is not the question of insulting a judge of this institution but it is a matter of
institution as a whole”.

The said letter was forwarded to the Supreme Court and a bench of three
judges was constituted to hear the same.

Judgment- After its proceedings it held that facts and circumstances of the
present case justify invoking the power under article 129 read with Article 142
of the constitution to award the contemnor a suspended sentence of
imprisonment together with suspension of his practice as an advocate in the
manner directed herein. The contemnor was also sentenced to undergo simple
imprisonment for a period of six weeks. However in the circumstances of the
case , the sentence was suspended for a period of four years and it was
ordered that the same may be activated in case the contemnor is convicted
for any other offence of contempt of court within the said period.
Q .No 4(a) What are the powers of Disciplinary Committee under the Advocates
Act?

Meaning of disciplinary committee:-

A Bar Council shall constitute one or more disciplinary committees, each of

which shall consist of three persons of whom two shall be persons elected by the
council from amongst its members and the other shall be a person co-opted by
the council from amongst advocates who possess the qualification specified in the
proviso to sub-section(2) of section 3 i.e., persons who have for at least ten years
been advocates on a state roll and who are not members of the Council, and the
senior most advocates amongst the members of a disciplinary committee shall be
the Chairman thereof.

Powers of Disciplinary Committee:- (1) the disciplinary committee of a Bar Council

shall have the same powers as are vested in a Civil court under the Code of Civil
Procedure, 1908(5 of 1908), in respect of the following matters, namely,-

(a) Summoning and enforcing the attendance of any person and examining him
on oath,
(b) Requiring discovery and production of any document,
(c) Receiving evidence on affidavits,
(d) Requisitioning any public record or copies thereof from any court or office,
(e) Issuing commissions for the examinations of witnesses or documents;
(f) Any other matter which may be prescribed,

(2) All proceeding before a disciplinary committee of a Bar Council shall be

deemed to be judicial proceedings within the meaning of sections 193 and
228 of the Indian Penal Code, 1860, and every such disciplinary committee
shall be deemed to be a civil court for the purpose of sections 480 and 485
of the code of criminal procedure, 1898(5 of 199898)

(3) for the purpose of exercising any of the powers conferred by sub-
section (!), a disciplinary committee may send to any civil court in the
territories to which this act extends, any summons or other process, for the
attendance of a witness or the production of a document required by the
committee or any commission which it desires to issue, and the civil court
shall cause such process to be served or such commission to issued, as the
case may be, and may enforce any such process as if it were a process for
attendance or production before itself.

(4) Notwithstanding the absence of the Chairman or any member of a

disciplinary committee on a date fixed for the hearing of a case before it,
the disciplinary committee may, if it so thinks fit, hold or continue the
proceedings on the date so fixed and no such proceedings and no order
made by the disciplinary committee in any such proceedings shall be invalid
merely by reason of the absence of the chairman or the member thereof on
any such date.

(5) where no final orders of the nature referred to in sub-section(3) of

section 35 can be made in any proceedings in accordance with the opinion
of the chairman and the members of the disciplinary committee either for
want of majority opinion amongst themselves or otherwise, the case, with
their opinion thereon, shall be laid before the chairman of the Bar Council
concerned or if the Chairman of the Bar Council is acting as the Chairman
or a member of the disciplinary committee, before the Vice-Chairman of
the BAR-Council , and the said Chairman or Vice-Chairman of the Bar-
Council,, as the case may be, after such hearing as he thinks fit, shall follow
such opinion.

Review of orders by disciplinary committee:- The disciplinary

committee of Bar Council may of its own motion or other wise review any
order within sixty days of the date of that order passed by it under this
Chapter. Provided that no such order of review of the disciplinary
committee of a State Bar Council shall have effect unless it has been
approved by the BAR Council of India.

Disposal of Disciplinary Proceedings:-

 (1) The disciplinary committee of a state Bar Council shall dispose of the
complaint received by it under section 35 expeditiously and in each
case the proceedings shall be concluded within a period of one year
from the date of the receipt of complaint or the date of intimation of
the proceedings at the instance of the State Bar Council, as the case
may be, failing which such proceedings shall transferred to the Bar
Council of India which may dispose of the same as if it were a
proceeding withdrawn for inquiry under sub-section (2) of section 36.

(2) Notwithstanding anything contained in sub-section (1), Where on the

commencement of the Advocates (amendment) Act, 1973 (60 of 1973),
any proceedings in respect of any disciplinary matter against an
advocate is pending before the disciplinary committee of a State Bar
Council, that disciplinary committee of the State Bar Council shall
dispose of the same within a period of six months from the date of
such commencement or within the period of one year from the date of
the receipt of the complaint, or as the case may be, the date of
intimation of the proceeding at the instance of the State Bar Council,
Whichever is later, failing which such proceedings shall stand
transferred to the Bar Council of India for disposal under sub-section
(1)(section36-B).

Q.No.4(b) A client wants to change advocate but the advocate refuses to

handover without reason, advise that client.
If a client wants to change the advocate he can approach the advocate to
hand over the case if he refuses to handover without any reason the client can
approach the state Bar Council for the relief.
Q.No.5(a)What are the books of accounts that need to be maintained by the
Advocates?

Registers of Accounting:-

There is only one class of persons entitled to practice the profession of law
namely, advocates. No person shall be entitled to practice in any court or
before any authority or person unless he is enrolled as an advocate in Bar
Council.

An Advocate shall not enter into partnership of any other arrangement for
sharing remuneration with any person or legal practitioner who is not an
advocate.

According to rule 20 of order 4 of Supreme Court rules. 1966, two or more

advocate on record may enter into a partner ship with each other, and any
partner may act in the name of partnership provided that the partnership is
registered with the registered.

Advocates get income while practicing law. Similarly they meet certain
expenses. Therefore, an account of each expense and income should be
entered in the personal account books.

Every advocate or advocates partnership firm shall maintain the following

register and account books.

1. Attendance register- according to rule 12 clause 1 of the Supreme Court

rule 1966 an advocate on record or a firm of advocates may employ one or
more clerks to attend the registry for presenting or receiving any paper on
behalf of the said advocate or firm of advocates.
2. Leave register - The clerk or any staff member is eligible for leave as per the
leave rules framed by the concerned state governments. Whenever they
apply for leave, the same has to be sanctioned and entered in the leave
 register. The register shall be maintained with the following columns and
allotting a sheet to each member of the staff.
3. Acquaintance register- The salary or remuneration paid to the clerk or staff
member must be entered in the acquaintance register and his signature on
the revenue stamp should be obtained.
4. Provident fund account book- Every employee is eligible for the provident
fund as per the labor laws. The employee contribution to the provident
fund can be deducted from his salary. The deducted amount shall be
recorded in the provident fund account.
5. Cash book- It is a book of original entry of every day money transaction.
6. Ledger-As per rule 25 of chapter ii of pert 6 of Bar council of India rules an
advocate should keep accounts of the clients money entrusted to him, and
the account should show the amounts received from the client or on his
behalf, the expenses incurred for him and the debits made on account of
fees with respective dates and all other necessary particulars.

7. Receipt book –Receipt forms shall be numbered consecutively and bound

into books of 50 or 100 forms each. On the front page of the ach book shall
be entered the first and also number o f the receipts in the book and the
book should be numbered. Receipt shall be in duplicate. The first part shall
remain in the book and it is noted as duplicate .The second part i.e., the
original shall be given to the payee, both the receipt should be signed by
the advocates.

8. Income tax accounts- every advocate on record shall, before taxation OF

BILLS OF COSTS files with the taxing of officer a certificate showing the
amount of fee paid to him or agreed to be paid to him by his client. While
filing the income tax returns and advocate should attach a statement of his
income.

9. Professional tax account-according to article 276(2) of Indian constitution,

the total amount payable in respect of any one person to the state or
10.To any one municipality or district board or local board or other local
authority in the state by way of taxes on profession, trade, calling and
employment shall not exceed 2500 rupees per annum. An advocate should
pay the professional tax imposed by the local body and this amount is
exempted from the income tax. The amount paid as professional tax can be
deducted from his income to show taxable income in income tax returns.

Q.No.5 (b) Distinguish the difference between Cash book and Ledger.

Cash book- It is a book of original entry of every day money transaction.

1. Ledger-As per rule 25 of chapter ii of pert 6 of Bar council of India rules an

advocate should keep accounts of the clients money entrusted to him, and
the account should show the amounts received from the client or on his
behalf, the expenses incurred for him and the debits made on account of
fees with respective dates and all other necessary particulars.

Some of the differences between the cash book and ledger

(1) The cash book is the first (original) entry whereas the ledger of the book is
the second entry. The transactions recorded in the cash book have to be
further processed by doing posting from the cashbook to the ledger.
(2) In the cash book transaction recorded in the chronological order as and
when they occur whereas the ledger is a book for analytical record. In the
ledger transactions pertaining to a particular account are posted at one
place.
(3) The cash bo0k is a book of source entry it as greater weight as legal
evidence than the ledger. For accounting purposes, ledger is the main
source of income.
(4) The cash book is a subsidiary book which help in the preparation of
principal book of account .i.e., ledger.
(5) The unit of classification of data in the cash book is a transaction where as
the unit of classification of data in the ledger is the account.
 (6) The process of recording financial transaction in the cash book is called
entering where), as the process of transaction in the ledger is known as
posting.

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