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Chapter Summary

Sub-Division of Journal : Cash Book

ICSE · Class 11 · Accountancy

Summary of Sub-Division of Journal : Cash Book for ICSE Class 11 Accountancy. Key concepts, important points, and chapter overview.

45 questions40 flashcards5 concepts

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Overview

Cash Book is a special journal used for recording all cash transactions, that is, cash receipts and cash payments. It is also called a journalized ledger because it performs the function of both a journal and a ledger. Journal is sub-divided into special journals when transactions are numerous, and

Key Concepts

A Cash Book records all cash

A Cash Book records all cash transactions, including receipts and payments. It is both a book of original entry and a ledger account, so the cash aspe

When transactions are numerous

When transactions are numerous, journal is sub-divided into special journals or subsidiary books to make recording easier and faster. Cash Book is one

This is a simple cash book

This is a simple cash book with only one amount column. It records only cash receipts and cash payments and does not record cheques or cash discount.

This Cash Book has two amount

This Cash Book has two amount columns: Cash and Bank. The Cash column and Bank column represent Cash Account and Bank Account, so these accounts are n

A contra entry occurs when both

A contra entry occurs when both debit and credit aspects of the same transaction are recorded in the Cash Book itself, such as cash deposited into ban

Learning Objectives

  • Understand the meaning and need of Cash Book
  • Know why journal is sub-divided into special journals
  • Differentiate between Cash Book and Cash Account
  • Learn the format and use of Single Column Cash Book
  • Learn the use of Double Column Cash Book with cash and bank columns

Frequently Asked Questions

What are the important topics in Sub-Division of Journal : Cash Book for ICSE Class 11 Accountancy?
Key topics in Sub-Division of Journal : Cash Book include Types of Cash Book — Complete Overview, Cash Book - Complete Overview, Mind map showing the classification of subsidiary books used in accounting. These are the concepts ICSE Class 11 examiners draw on most — study them first, then practise related questions.
How to score full marks in Sub-Division of Journal : Cash Book — ICSE Class 11 Accountancy?
Understand the core concepts first, then work through the 45 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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