A cash book is a tool used to record cash flows. It is usually a small notebook containing a series of pages, each in a specific format, to record the receipt and expenditure of cash. The cash record usually includes the following: 1. Date: Record the date on which the cash flow occurred. 2. Income: Record sources of cash, such as wages, investment income, borrowings, etc. 3. Spending: Keep track of what cash is used for, such as shopping, paying bills, paying debts, etc. 4. Amount: Record the specific amount of cash. 5. Remarks: Can be used to record detailed information or remarks related to income and expenditure. Through the use of cash books, individuals or businesses can clearly understand their cash flow, including daily, weekly or monthly income and expenditure, to help financial management and budgeting. Cash records can also be used as evidence to settle financial disputes or file tax returns. Nowadays, with the development of technology, many people also choose to use e…

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