What is difference between cash account and cash book?

It is an account in a ledger.

Transactions are made from journals.

Serves the purpose of a ledger.

Dependent on journal daybook.

One type of cash account.

Represents only cash balances.

Journal folio.

Cash transactions are recorded in the journal and then posted in a cash account.

Don’t have any narrations.

It is a separate book.

Transactions are recorded directly.

Serves as both journal and ledger.

Independent of other books.

Three types of cash books.

Cash balances, bank balances, discount allowed, discount received.

Ledger folio.

Transactions are recorded directly.

It has narration.