marginal marÂ·ginÂ·al (mÃ¤r'jÉ-nÉl) adj. Of, relating to, located at, or constituting a margin, a border, or an edge. Marginally within a lower standard or limit of quality. Relating to or located at the fringe of consciousness.
Single column cash book has only cash column in it. It records the Cash transactions related to a period . Whenever Cash is received on account of some transaction, It is recorded on the debit ( right ) side of the cash book. When cash is paid, it is recorded on the credit ( Left) side of the cash Book. At the end of the period, both the sides are balanced. Balancing of a Simple Cash Book. The cash book is balanced at the end of a given period say one month. At the end of the month both the debit and the credit side of the cash book are totaled. The debit side of the cash book shows the total of all the cash receipts during a period and credit side shows all the payments of that period.
A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan.n addition, the cash balance plan would provide an interest credit of say 6% of the prior yearâs balance in each workerâs âhypothetical accountâ so that the current yearâs balance would be the sum of the prior yearâs balance and the current yearâs pay credit and an interest credit on prior yearâs balance.