CHAPTER ONE

1. INTRODUCTION

 The cash book is simply meant for recording the receipt of income and personal Or trade payment of money either in cash, bank draft. It consist of the cash and Banks (2column cash book) account taken out of the ledger. So when an entry is Completed is made in the cash book one side of the double entry, principally the Cash book is one of the original entries.

Business process reengineering (BPR) is an approach aiming at improvements by Means of elevating effectiveness of the business process exit within and across Organization. The key to BPR is for organizations to look at their business from a Clean slate perspective and determines how they can best constructed these Processes to improve how they conduct business BPR is the fundamental radical Redesign of the business to achieve dramatic improvement in critical, Contemporary measure of performance, such as cost quality, service and speed.

1.1 STATEMENT OF PROBLEM                                                                                           

The Cash book file contains all transaction that relate to your various cash book Account these can be a collection of bank accounts, cash tin accounts, saving Accounts, loan account. The transaction for each cash book account are held as a Mixture of two types of transaction.

Those that are related to the sales and purchase ledger

Those that do not relate to the sales and purchase ledger (ie salaries, bank   charges). It is important that all transaction relating to an individuals cash book account are Processed through the cashbook, or it will not be possible to verify that your Records reconcile with your bank account. It is essential when banks statements are Received, that all outstanding cashbook transaction are reviewed, and matches With the bank statement. Add new transactions to your cash boo if they are Missing, then produce a reconciliation report which balance to the statement. Cash

Accounts (like petty cash tins) have no outside statement but equally it is

Important that they are balanced periodically. Some of the problem associated With the present cash book system worth mentioning include

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