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What is the difference between journal and cash book?

I mean that in normal routine we use these two terms but i think that these book are the same. are you?

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Question ajoutée par Muhammad Suleman , Senior Accountant , Danube Super Markets (BinDawood Group)
Date de publication: 2014/04/15
Rehan Qureshi
par Rehan Qureshi , Financial Consultant , Self Employeed

Cash Book

A financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Entries in the cash book are then posted into the general ledger. The cash book is periodically reconciled with the bank statements as an internal method of auditing.

Day Book

A book in which the transactions of each day are recorded as they occur or an account book in which a day's transactions are entered for later transfer to a ledger.

Abdul Wahab Mohamed Azmy
par Abdul Wahab Mohamed Azmy , Chief Accountant , Bahrain Development Centre

Journal

In accounting, a journal is a record of financial transactions in order by date. A journal is often defined as the book of original entry. The definition was more appropriate when transactions were written in a journal prior to manually posting them to the accounts in the general ledger or subsidiary ledger. Manual systems usually had a variety of journals such as a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and a general journal. (Note: Cash book also part of general journal)

Cash Book

A financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Entries in the cash book are then posted into the general ledger. The cash book is periodically reconciled with the bank statements as an internal method of auditing. 

 

Larger firms usually divide the cash book into two parts. The first part is the cash disbursement journal that records all cash payments, such as accounts payable and operating expenses. The second part is the cash receipts journal, which records all cash receipts, such as accounts receivable and cash sales.

Mujtaba Hussain
par Mujtaba Hussain , Accounts officer , Miraj Entertaiments

in journal each and every transaction is recorded whereas in cashbook only cash trnsactions are recorded

Bilal Bilal Ashraf
par Bilal Bilal Ashraf , Assistant Accountant and Office Admin , Hamdaani Food Company

In journal we can record all types of transactions including cash while in cash book we record only cash transactions.

عمر عطا عبدالباقى محمد
par عمر عطا عبدالباقى محمد , محاسب , مؤسسة احمدفتحى للمقاولات - مؤسسة نقليات

Alajah of course, in the Journal is a daily accounts are all either Cash or order or the closing or settlement 

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