Analytical petty cash book: The petty cash book has debit side and credit side. The debit side is smaller and the credit side is bigger and it has many columns. For each important petty expense, there is a separate column and therefore 'columnar cash book' is another name for this petty cash book. In this book, each petty payments is first entered in the total payments column and then recorded in the respective analytical column so that:
(i) the total amount spent on each expenses for a particular period can be easily ascertained by adding up the respective column.
(ii) only the periodical total of each column is posted to ledger. It saves labour and time.
(iii) the total petty payment for any period can be easily ascertained from the total payment column.

Posting of entries in the petty cash account:
(i) When petty cash is advanced at the beginning:
A separate petty cash account is opened in the ledger. When advance is received by the petty cashier, petty cash account will be debited and cash account will be credited.
(ii) When individual expenses column are periodically totalled. The total of various petty expenses are debited and the petty cash account is credited with the total of the payments made.
The petty cash account will show the balance of cash. This balance will be shown in the balance sheet as part of cash balance.

Cash book: It is a special journal (subsidiary book) which is used to record all cash receipts and cash payments. It is a book of original entry or prime entry since transactions are recorded for the first time from the source document.
The features of cash book are:
(i) It is one of the subsidiary books.
(ii) It is a book of original entry.
(iii) The cash book is a ledger. It is designed in the form of a cash account.
(iv) It records all cash receipts on the debit side and all cash payments on the credit side.
(v) It always shows debit balance, as payments can never exceed cash available.

He will be maintaining the following other books to be maintained:
1. Triple column each book.
2. Petty cash book (Analytical).
3. Purchase book for credit purchase
4. Sales book for credit sales.
5. Purchase returns book.
6. Sales returns book.
7. Business book account (i.e. current account to the maintained).
8. Proper journal for other assets maintaining:
(i) All cash transactions book recorded is cash book.
(ii) All petty expenses are to the recorded is analytical petty cash book.
(iii) All credit transactions to the recorded is special purpose books (i.e. purchase book, sales book, purchase return book and sales return book and proper journal.