LESSON GUIDE

YEAR 9
TOPIC: CASH BOOK
FEB – MARCH 2024
CASH BOOK
LEARNING
OBJECTIVES:
STARTER ACTIVITY
• What is cash? At the end of the
lesson students should
• What do you know about Cash be able to:
book? • Know the meaning
of Cash
• Describe cash book
• Explain the
components of cash
book

CASH BOOK
• In a group of 4 students explain
all components in cash book and
present.
LEARNING OBJECTIVES:
At the end of the lesson
students should be able
to:
• Know the meaning of
Cash
• Describe cash book
• Explain the
components of cash
book
CASH BOOK LEARNING
• What Is a Cash Book?
• A cash book is a financial journal that contains all cash receipts
OBJECTIVES:
and disbursements, including bank deposits and withdrawals. At the end of the
This is the main area where businesses record any and all cash-
related information. Entries are normally divided into cash lesson students
payments and receipts. All of these are posted in the company's
general ledger.
should be able to:
• KEY TAKEAWAYS • Know the meaning
• A cash book is a subsidiary of the general ledger in which all cash of Cash
transactions during a period are recorded.
• The cash book is recorded in chronological order, and the • Describe cash book
balance is updated and verified on a continuous basis.
• Larger organizations usually divide the cash book into two parts:
• Explain the
the cash disbursement journal and the cash receipts journal. components of
• A cash book differs from a cash account in that it is a separate cash book
ledger in which cash transactions are recorded, whereas a cash
account is an account within a general ledger.
• There are three common types of cash books: single column,