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Cash Book: It is one of the Subsidiary Book which is usually used by any business organisation to record all the cash transactions which helps to know the cash position as and when wanted. In it all the entries will be recorded. Commonly the cash book can be balanced once in a month.
Day Cash book: It is the book handled by accountant to record all the cash transactions with takes place during the day (it can be receipt /payment). At later stage these will be posted into cash book.
General Ledger : Whereas preparing Trial balance to check the arithmetical accuracy, sometimes the debit and credit balances may not tally, to make the process simple the accountant will open an account named General Ledger to post the entries which r causing balancing problem.
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