I have a query regarding cash book. I have started trading options, but I transfer money to the broker and keep it in the broker's account. Whatever credit and debit happens, it is done from the brokers account. From my savings account, I do all normal transactions too, including paying bills etc. I also add to the brokers account when needed. Now for cash on hand which account shall I show, the brokers account or my savings account? The savings account will reflect more cash than I have used in trading in the brokers account.