Cash books and records

Cash books and records

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 8: Accounting for Cash Transactions

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of cash books and records.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Receiving cashier’s counter cash book
• Paying cashier’s counter cash book
• General cash books, day books and denomination books

Detailed Microsyllabus

1. Counter records

   1. Receiving and paying cashier books.
   2. Record and verify transaction evidence.
   3. Check cash movement by responsible function.

2. General records

   1. General cash, day and denomination books.
   2. Match totals and physical denominations.
   3. Investigate discrepancies and reconcile closing cash.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.