Skip to main content
Chapter 22 of 28
Flashcards

Accounts from Incomplete Records

ICSE · Class 11 · Accountancy

Flashcards for Accounts from Incomplete Records — ICSE Class 11 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

55 questions32 flashcards5 concepts

Interactive on Super Tutor

Studying Accounts from Incomplete Records? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for flashcards and more.

1,000+ Class 11 students started this chapter today

32 Flashcards
Card 1Meaning of incomplete records

What are incomplete records in accounting?

Answer

Incomplete records are any accounting records that fall short of the complete double entry system. They do not record both aspects of every transaction, so they are incomplete, inaccurate, unscientifi

Card 2Single entry system

What is the single entry system also called?

Answer

Single entry system is also called incomplete double entry system or incomplete records. It usually keeps only cash and personal accounts, so it does not follow double entry principles for all transac

Card 3Double entry system

What does the principle of double entry system state?

Answer

The principle of double entry system is: every debit must have a corresponding credit. In this system, both aspects of every transaction are recorded, which makes it complete and systematic.

Card 4Limitations of single entry

Why is the single entry system considered incomplete?

Answer

It ignores the two-fold aspect of transactions. Often only cash and personal accounts are maintained, while real and nominal accounts are left out. As a result, trial balance, trading and profit and l

Card 5Books under single entry

What are the main books usually maintained under pure single entry?

Answer

Under pure single entry, mostly cash book and personal accounts are maintained. Real and nominal accounts are generally not kept, so complete financial information is not available.

Card 6Suitability of single entry

Which type of business can use single entry system?

Answer

Single entry system can be used by sole traders or partnership firms. Limited companies cannot maintain accounts under single entry system because legal requirements demand proper double entry books.

Card 7Statement of Affairs

What is a Statement of Affairs?

Answer

A Statement of Affairs is a statement compiled like a balance sheet, with assets on the right and liabilities on the left. Capital is the balancing figure. It is not a balance sheet because it is part

Card 8Statement of Affairs vs Balance Sheet

Why is a Statement of Affairs not the same as a Balance Sheet?

Answer

A Statement of Affairs is not drawn from ledger balances verified by a trial balance. Its figures may include estimates, so the values of assets and liabilities may not be exact. A Balance Sheet is pr

+24 more flashcards available

Practice All

Frequently Asked Questions

What are the important topics in Accounts from Incomplete Records for ICSE Class 11 Accountancy?
Accounts from Incomplete Records covers several key topics that are frequently asked in ICSE Class 11 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Accounts from Incomplete Records — ICSE Class 11 Accountancy?
Understand the core concepts first, then work through the 55 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
How many flashcards are available for Accounts from Incomplete Records?
There are 32 flashcards for Accounts from Incomplete Records covering key definitions, formulas, and concepts. Use them daily for 10–15 minutes for best results.

Sources & Official References

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

For serious students

Get the full Accounts from Incomplete Records chapter — for free.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan for ICSE Class 11 Accountancy.