Cash Book and Vote Book
Under public sector accounting vote book is an equivalent of a ledgers used in commercial accounting.
In the Vote Book, various accounts are opened. Each Ministry, Department or Agency is assigned a specific vote number (vote head).
For those of you who understand commercial accounting, vote number is equivalent to a folio number.
Cash book is a book in which all payments and receipts are recorded.
Each government accounting unit maintains a cash book. There are different types of receipts and payments which are made by Ministries, Departments and Agencies.
This means that all receipts and payments made by public entities have to be recorded in a cash book.
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