Continued

Cash book

A double-entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact that financial information used to be recorded in books - hence "bookkeeping" (whereas now it's recorded mainly in computer systems) and that these books were called ledgers (hence nominal ledger, etc.) - and that each transaction was recorded twice (hence "double-entry"), with the two transactions being called a "debit" and a "credit".

Wikipedia: http://en.wikipedia.org/wiki/Cash_book,_Journal CC: BY-SA