cash book is principal book as well as subsidiary book.state

Yes Cash Book is a principal book as well as a subsidiary book.
 
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Cash book is subsidiary book because all the cash and bank transactions cannot be records in other subsidiary books, therefore it is a subsidiary book as well as principle book
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Cash.book acts as a journal.so we can say that it is a subsidiary book and it also acts as a ledger so we can say it is a principle book
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cash book can record all cash as well as bank transaction on the other hand other subsidiary books cant, so this makes cash book a subsidiary book as well as principle book.
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All the cash transactions of a business entity are recorded for the first time in the cash book,it is , therefore, called as books of original entry or Subsidiary book. Since cash book serves the purpose of cash account as well, which is a part of ledger, so no separate cash account is prepared. Thus cash book is a part of ledger as well. As ledger is a principal book of accounts of a firm so cash book is both Subsidiary book and a principal book.
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