The correct answer is Cash Book without the date column. ?Cashbook: Cashbook is a financial record of all cash transactions made by the company. It records all the receipts and payments carried out in cash or through a bank account. The Debit side of the cashbook denotes receipts of the company and the credit side records all the payments made by the company. The Receipts and Payments Account is similar in nature to the cashbook. The only difference is that Cashbook is prepared in chronological order i. e. , it has a date column while Receipts and Payments Account does not have a date column. So, it can be said that the Receipts and Payments Account is a Cashbook without a date column. Additional Information Trading Account: A trading account is a statement that is prepared by a business firm to record all the transactions related to the Stock, purchasing of materials, manufacturing expenses, and selling of goods. All the direct expenses like wages, electricity charges, etc are recorded in Trading Account. Its balance denotes gross profit or gross loss. Profit and Loss Account: A profit and Loss Account is a statement that is prepared by a business firm to record all the operating and non-operating expenses and all operating and non-operating incomes. It is prepared in continuation of Trading Account. The balance of Profit & Loss account denotes the net profit or net loss of the business.