Difference Between Cash Book And Journal

Cash Book is both a Journal And Ledger to not only shows daily cash transactions chronologically (Date-Wise) but also shows the finalized account’s balance of Cash Account while a Journal shows the business transactions of Different Types of Accounts.

A cash book is not only a Journal or a Book of Original Entry but also a Ledger or a Book of Final Entry while a journal is a book of primary or original entry. It fails to classify the specified information of all accounts separately i.e., we can not find the closing balance of an account at the end of the accounting period.