The cash book is a tool to support accounting and gestão financeira which aims to record all the money movements of an organization. The use of a cash book is optional for most companies with the exception of SIMPLE.
In other words, in it only the entries and exits made in kind and already realized must be launched. No future receipts or payments should be made, since this type of control should be done using the bills to pay and Bills to receive.
Cash Book Structure
The cash book must have a certain structure both to generate information and relevant history and to function as an accounting document when necessary.
a) Previous Balance: In the first line of any box, digital or physical, one must contain the information of the remaining balance of the previous period.
b) Date: The date is already part of the table of releases and must always be in the first column from left to right.
c) History / Description: For each entry or exit, a brief description of what was paid or received should be included. For example "Purchase of office pens"
d) Value of Inputs and Outputs: In each record line, it must contain the financial value of the move. This part of the structure resembles that of the cash flow.
e) Balance: The last column of the posting table should contain the updated balance already counting the previous line.
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