Cash Book as Book of Prime Entry The query lacks details on items 1–4, making it ambiguous.

Steps:

• Recall cash book records cash/bank transactions directly as prime entry.
• Identify prime entry books: cash book for cash inflows/outflows and bank transactions.
• Match choices to typical items: assume 1=cash receipts, 3=bank transactions (prime entry); 2/4=non-cash like credit sales or journals (not prime).
• Select B as it pairs cash and bank items.

Not enough information to confirm items, but B aligns with standard accounting.

Why B is correct:

• Cash book serves as prime entry for cash (item 1) and bank (item 3) per double-entry principles, bypassing further ledgers initially.

Why the others are wrong:

• A: Includes 2 (likely non-prime, e.g., credit entry).
• C: Includes 2 (non-prime) but misses 1 (cash).
• D: Includes 4 (likely subsidiary, e.g., petty cash voucher) and misses 1/3.

Final answer: B