Video narration
Money comes in, money goes out-and without one clear record, it's easy to lose track of what you still have. Think of a notebook tracking your pocket money. You write down every amount received and every amount paid, then see what remains. A basic Cash Book works the same way. Cash received goes on the Debit side-that is, the receipts side. Cash paid out goes on the Credit side-the payments side. Now the table stops looking complicated. It is just that same notebook idea, with a calculation built in. Start with opening cash, add receipts, and subtract payments. The result is your Balance: the cash remaining. That simple calculation tells you the cash still in hand. So, when you read a Cash Book, ask three things: What came in? What went out? What is left? Remember: a Cash Book is your money-in, money-out record, with the Balance showing what remains.