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 Book of Original Entry but also 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.