How is cash cash book a both book of prime entry and ledger account?

A cash book serves as a book of prime entry because it is the first place where all cash transactions are recorded in chronological order. It captures the details of cash receipts and payments as they occur. Additionally, the cash book also functions as a ledger account because it summarizes all cash transactions in one account, showing the opening balance, all transactions during a specific period, and the closing balance. This dual role of the cash book as both a book of prime entry and a ledger account provides a comprehensive record of all cash-related activities in the business.