In today’s lesson for ninth-grade students studying accounts, we discussed the cash book, which is a crucial component of bookkeeping. We used the example of a pizzeria to explain how transactions are recorded, either by cash or cheque, and how receipts indicate payment. The cash book combines both cash and bank accounts, enabling students to track their financial transactions efficiently, with separate columns for each type of payment. We emphasized the importance of maintaining accurate records and how these transactions affect the overall financial statements.