Cashier's Cash Book requires daily opening and closing balances, detailed payment particulars, and challan or receipt numbers. Form WIN 38E prescribes a Cashier's Cash Book with columns for date, particulars, amounts received and paid, and running balance; opening and closing balances must be struck daily; particulars must identify by whom or to whom and on what account payments relate; and the challan or receipt number for each entry must be recorded to ensure traceability.