Sub-Division of Journal : Cash Book
ICSE · Class 11 · Accountancy
Flashcards for Sub-Division of Journal : Cash Book — ICSE Class 11 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.
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What is Cash Book?
Answer
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 work of both a journal…
Why is a separate Cash Book maintained instead of using only the journal?
Answer
A separate Cash Book is maintained because cash transactions are usually numerous. Recording them in one journal would be inconvenient and slow. A cash book makes recording quicker, gives daily cash b…
State the dual function of Cash Book.
Answer
Cash Book performs the function of both journal and ledger. It is a book of original entry because transactions are recorded in it first, and it is also a ledger account because the cash aspect of dou…
What is meant by the term journalized ledger?
Answer
Journalized ledger means that Cash Book combines the features of a journal and a ledger. Cash transactions are entered first in the cash book, and the cash account does not need to be opened separatel…
What is a Single Column Cash Book?
Answer
A Single Column Cash Book has only one amount column. It records only cash receipts and cash payments. It is also called a simple cash book and is similar to an ordinary cash account.
What transactions are not recorded in a Single Column Cash Book?
Answer
A Single Column Cash Book does not record cheques received, cheques given, cash discount allowed, or cash discount received. These items are dealt with separately.
How is the opening cash balance entered in a Cash Book?
Answer
If the opening cash balance is given, it is written on the debit side as 'To Balance b/d'. This represents the cash brought forward.
How are receipts and payments recorded in a simple Cash Book?
Answer
Receipts are recorded on the debit side, and payments are recorded on the credit side. Every debit entry starts with 'To' and every credit entry starts with 'By'.
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