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Cash Account
4. Debit: Amount of cash received is recorded.
5. Credit: Amount of cash payment is recorded.

Bank Account
6. Debit: Amount of cash deposited into bank is recorded.
7. Credit: Amount of cash withdrawal is recorded.
8. Cheque No.: Number of cheque, issued for payment is recorded.
9. Balance: Currently available bank balance after every deposit and withdrawal
is recorded.

Budget Expenditure Account
10. Budget head no.: Budget expenditure head no. is recorded. (For example, 21111
is recorded for Salary)
11. Budget expenditure amount: Amount of budget expenditure is recorded.
Amount of advance given is also recorded here and when advance is cleared,
clearance amount is recorded in brackets.

Advance Account

12. Advance given: The amount of advance given is recorded.
13. Advance cleared: The amount of advance cleared is recorded.

Miscellaneous Account
14. Account number (A/c no.): The number of miscellaneous transactions is
recorded, if any.
15. Debit : Debit amount of miscellaneous account is recorded.
16. Credit : Credit amount of miscellaneous account is recorded.
17. Remarks: Additional information of transactions, if any, is recorded, otherwise
signature is done.

Objectives and importance
Bank cash book is maintained in operating level office of government for the following
objectives and importance:
1. It minimizes the cost and saves time as five ledgers are combined in a statement.
2. It helps to get clear information about cash balance, bank balance, budget
expenditure and advance given and cleared and expenditure in miscellaneous
heading.
3. It facilitates to prepare trial balance to check the arithmetic accuracy of financial
transaction of government office.

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