Normally, Cash account and Bank account are simple to understand. Perhaps this is for the unfamiliar.
In business, the owner/responsible officer would keep a small amount of money in the office and most of the cash is kept in a current account at a bank.
Cash account simply records money kept in the OFFICE.
whilst
Bank account records kept in the current account at a bank.
Both the Cash account and Bank account are kept in the book of original entry which is the Cash Book. As described earlier, the Cash book is taken out from the ledger. Cash book is a separate item and is part of the ledger.( Cash book serves as a book of original entry for cash transactions which are recorded first into the Cash Book without going through the journal)
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