Cash Receipts Book as part of the double entry

katsutlieff

I need clarification on this before I go any further. The learning provider that I am currently which are teaching that as well as a book of prime entry the Cash Receipts book forms part of the double entry system.

Therefore when posting to the main ledger they is no DEBIT entry to the main ledger as the 'Total ' column in effectly the debit entry for each cash receipt in the main ledger.

This is also the case for the Cash Payments Book, NO CREDIT entry as the total is effectively the credit entry.

All the same with the Petty Cash Book, the total column represents the CREDIT entry for each of the petty cash payments.

There is no posting to the Bank Account in the Main ledger, is this correct?