The correct answer is Option D (Bank and cash account in the ledger). According to the textbook context: 'When a cashbook is maintained, transactions of cash are not recorded in the journal, and no separate account for cash or bank is required in the ledger.' The cash book serves the dual purpose of being both a book of original entry (journal) and a ledger account. It states clearly: 'It serves the purpose of both journal as well as the ledger (cash) account.' Additionally, 'When a cash book is maintained, a separate cash book in the ledger is not opened.' Therefore, maintaining a separate bank and cash account in the ledger becomes unnecessary. However, Journal Proper, Purchases book, and Sales book are still required for recording credit purchases, credit sales, and other non-cash transactions respectively.