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A straight flush is a hand that contains five cards in sequence, all of the same suit, such as Qâ£ Jâ£ 10â£ 9â£ 8â£ (a hand that meets the requirements of both a straight and a flush). Two such hands are compared by their card that is ranked highest.
Cash at bank movements are recorded in the Cash Book and cash in hand movements are usually recorded in the Petty Cash Book. For example if a cheque is used to pay a supplier for 100, and an payment is received from a customer for 300 the following entries would be made in the cash book.