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Sub-Division of Journal : Cash Book — Concept Maps

ICSE · Class 11 · Accountancy

4 concept maps of Sub-Division of Journal : Cash Book for ICSE Class 11 Accountancy, each also written out as a text outline.

45 questions40 flashcards5 concepts

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4 Concept Maps

Types of Cash Book — Complete Overview

Types of Cash Book — Complete Overview

The map in words

  • Cash Book
    • Single Column
      • One Amount Column
      • Cash Transactions Only
      • No Discount Column
      • No Cheque Entries
      • Discount in Journal Proper
    • Double Column
      • Cash Column
      • Bank Column
      • Contra Entries
        • Cash to Bank
        • Bank to Cash Office
      • Cheque Transactions
      • Overdraft Possible
    • Triple Column
      • Discount Column
      • Cash Column
      • Bank Column
      • Discount Totalled Only
        • Allowed on Dr Side
        • Received on Cr Side
      • All Contra Rules Apply
    • Petty Cash Book
      • Simple Petty Cash Book
      • Analytical Petty Cash Book
        • Multiple Expense Columns
        • Postage and Fax
        • Stationery
        • Travelling
        • Coolie Cartage
        • Sundry
      • Imprest System
        • Fixed Opening Balance
        • Reimburse Amount Spent
      • Ordinary System
        • Fixed Periodic Advance

Cash Book - Complete Overview

Cash Book - Complete Overview

The map in words

  • Cash Book
    • Types
      • Simple Column
        • One column
        • Cash only
      • Double Column
        • Cash column
        • Bank column
      • Triple Column
        • Discount column
        • Cash column
        • Bank column
    • Features
      • Debit side
        • Cash receipts
        • To prefix
      • Credit side
        • Cash payments
        • By prefix
      • Chronological
      • Dual purpose
    • Functions
      • Journal
        • Book of original entry
      • Ledger
        • Principal book
        • No separate cash account
    • Balancing
      • Daily balancing
      • Closing balance
      • Opening balance next day
    • Petty Cash
      • Simple format
      • Analytical format
      • Imprest system
      • Ordinary system

Mind map showing the classification of subsidiary books used in accounting

Mind map showing the classification of subsidiary books used in accounting

The map in words

  • Subsidiary Books
    • Cash Book
      • Single Column
      • Double Column
      • Triple Column
      • Petty Cash Book
    • Purchases Day Book
      • Credit Purchases
    • Sales Day Book
      • Credit Sales
    • Returns Books
      • Purchase Returns
      • Sales Returns
    • Journal Proper
      • Other Transactions

Cash Book as a special journal and ledger substitute for recording cash and bank transactions

Cash Book as a special journal and ledger substitute for recording cash and bank transactions

The map in words

  • Cash Book as a special journal and ledger substitute for recording cash and bank transactions
    • Journal and subsidiary books
    • Nature of Cash Book
    • Single Column Cash Book
    • Double Column Cash Book
    • Contra Entry
    • Cheque and draft treatment
    • Triple Column Cash Book
    • Petty Cash Book

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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 Meaning, Nature and Importance of Cash Book, Types of Cash Book, Single Column Cash Book, Cash Discounts and Journal Proper. Study these first, then practise questions on each for Class 11 exams.
What do the concept maps for Sub-Division of Journal : Cash Book show?
The 4 maps show how the ideas in Sub-Division of Journal : Cash Book connect: Types of Cash Book — Complete Overview; Cash Book - Complete Overview. Each map is also written out as an outline on this page.
How should I revise Sub-Division of Journal : Cash Book for Class 11 exams?
Learn the core ideas first, then work through the 45 practice questions on Sub-Division of Journal : Cash Book. Revise 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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All ICSE Class 11 Accountancy Concept Maps

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