Difference between Double cash book, Single cash book and Petty(analytical) cash book ?

Dear Student, Types of Cash Book : A petty cash book is a type of cash book maintained for petty/small expenses of the business which are incurred on a daily basis like postage, stationery, snacks etc. It is generally maintained in order to keep a track of its small expenses & to not burden the actual cash book with such small​ expenses. A Simple Cash Book is the cash book which maintains all the expenses of the business other than those petty expenses which are recorded in petty cash book (if the business maintains the same). Simple cash books may be further classified as single column & double column cash book. Thus , in short we can say that petty cash book maintains very small small expenses of the business while cash books maintains all expenses other than that. For a detailed understanding of concept, please go through the chapter 4: Recording of Transactions-II from the study material provided at meritnation.com. Regards,