cash-book: meaning, definition, pronunciation and examples
LowFormal/Technical
Quick answer
What does “cash-book” mean?
A book or record in which all cash transactions are entered.
Audio
Pronunciation
Definition
Meaning and Definition
A book or record in which all cash transactions are entered.
A subsidiary ledger within a double-entry bookkeeping system that records all receipts and payments of cash, serving as a chronological record and often reconciled with the bank statement.
Dialectal Variation
British vs American Usage
Differences
Term is used similarly in both varieties. Spelling may appear hyphenated (cash-book) or as one word (cashbook). The accounting concept is identical.
Connotations
Connotes traditional, manual bookkeeping. In modern contexts, 'cash ledger' or digital equivalents are more common.
Frequency
More frequent in formal accounting contexts and older texts; less common in everyday speech.
Grammar
How to Use “cash-book” in a Sentence
The accountant entered the transaction in the cash-book.The cash-book showed a discrepancy.Vocabulary
Collocations
Examples
Examples of “cash-book” in a Sentence
adjective
British English
- cash-book entry
- cash-book balance
American English
- cashbook record
- cashbook reconciliation
Usage
Meaning in Context
Business
Essential for small businesses and accounting departments to track cash flow.
Academic
Used in accounting and finance textbooks discussing traditional bookkeeping systems.
Everyday
Rarely used outside of specific business or personal finance management contexts.
Technical
A specific type of subsidiary book in accounting, part of the bookkeeping process.
Vocabulary
Synonyms of “cash-book”
Vocabulary
Antonyms of “cash-book”
Watch out
Common Mistakes When Using “cash-book”
- Using 'cashbook' as a verb (e.g., 'I will cashbook that').
- Confusing it with a chequebook or bank statement.
FAQ
Frequently Asked Questions
No, a cash-book is a subsidiary book (or ledger) that records only cash transactions. The general ledger contains summaries from all subsidiary books, including the cash-book.
Yes, while traditionally a physical book, the term now applies to digital records (e.g., in accounting software) that serve the same function.
It is typically maintained by a bookkeeper, accountant, or small business owner responsible for tracking cash flow.
A cash-book is maintained by the business/individual. A passbook is issued by a bank to record account transactions from the bank's perspective.
A book or record in which all cash transactions are entered.
Cash-book is usually formal/technical in register.
Cash-book: in British English it is pronounced /ˈkæʃ bʊk/, and in American English it is pronounced /ˈkæʃ ˌbʊk/. Tap the audio buttons above to hear it.
Phrases
Idioms & Phrases
- “Keep the cash-book straight.”
Learning
Memory Aids
Mnemonic
Think: CASH goes into a BOOK. It's a literal book for cash.
Conceptual Metaphor
A financial diary.
Practice
Quiz
What is the primary purpose of a cash-book?