A cash book that is used to record the small payments of cash is generally referred to as A. Simple cash book B. Two columns cash book C. Three columns cash book D. Petty cash book

Simple cash book
Two columns cash book
Three columns cash book
Petty cash book

The correct answer is D. Petty cash book.

A petty cash book is a small cash book used to record small, routine payments. It is typically used by businesses to track expenses such as postage, office supplies, and travel. Petty cash books are usually kept in a safe place and are reconciled regularly.

A simple cash book is a basic cash book

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that records all cash receipts and payments. It is typically used by small businesses or individuals who do not need to track a lot of cash transactions. A two-column cash book is a cash book that records cash receipts and payments in two columns, one for cash and one for credit. It is typically used by businesses that need to track both cash and credit transactions. A three-column cash book is a cash book that records cash receipts, payments, and bank deposits in three columns. It is typically used by businesses that need to track all of their cash transactions.
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