Concept:Cash movements refer to the actual flow of money in and out of the business.
Explanation:Subsidiary books record transactions in a detailed and classified manner.
The sales day book records only credit sales.
The purchases day book records only credit purchases.
The returns inwards book records goods returned by customers on credit sales.
None of these books involve any immediate cash receipt or payment.
The petty cash book records small daily cash expenses such as tea, taxi charges, postage, and stationery.
It records the actual money spent from the petty cash float as well as money received.
Therefore, the petty cash book directly involves cash movements.
Answer:D. petty cash book