Cash book & bookkeeping guides
Free, plain-language guides to help you keep your business books correct — written for shopkeepers, traders and small firms, not accountants. No jargon, real examples, honest advice.
Learn the basics
Cash book guide
What a cash book is, its types and format, and how to maintain one — the pillar guide.
Cash book vs ledger
How a cash book and a ledger differ, with a comparison table and worked example.
Jama & Naam explained
The money-in / money-out logic at the heart of every Indian cash book.
Debit & credit explained
The golden rules in one table, worked journal entries, and the Jama/Naam link.
Opening & closing balance
The formula, a 3-day carry-forward example, and matching the drawer.
Business ledger & khata
Party-wise customer and supplier ledgers — who owes you and whom you owe.
Run your books well
Daily accounting
A simple daily routine to keep your books correct and your cash flow clear.
Cash book reconciliation
Match your book to the drawer and the bank statement each month.
Common mistakes to avoid
The ten bookkeeping mistakes that quietly cost small shops money — and the fixes.
Digital khata
Why a digital bahi khata beats the paper notebook for a growing business.
Track & grow
Income & expense tracker
Record money in and out, tag it, and see where your money goes.
Payment reminders
Chase pending dues automatically and get paid faster.
Choosing a cash book app
What to look for in a cash book app, and how to pick the right one.
Our guides, in short
Every guide here is original, written in plain language with worked examples, and reviewed before publishing. It is general educational information, not professional accounting or tax advice — see our Editorial Policy for how we research, review and correct content, and About us for who we are.
Put the guides into practice
Daily Cash Entry turns everything in these guides into a simple daily cash book, party ledgers and reports — on your phone or computer.