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Sub-Division of Journal : Cash Book — Flashcards

ICSE · Class 11 · Accountancy

40 flashcards for Sub-Division of Journal : Cash Book (ICSE Class 11 Accountancy) to test yourself on key terms and facts. Sample: "What is Cash Book?"

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40 Flashcards·
Meaning of Cash BookNeed for Cash BookDual functionNature of Cash BookSingle Column Cash BookSingle Column Cash Book limitationsOpening balanceRules of entry
Card 1Meaning of Cash Book

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…

Card 2Need for Cash Book

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…

Card 3Dual function

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…

Card 4Nature of Cash Book

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…

Card 5Single Column Cash Book

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.

Card 6Single Column Cash Book limitations

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.

Card 7Opening balance

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.

Card 8Rules of entry

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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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.
How many flashcards are available for Sub-Division of Journal : Cash Book?
There are 40 flashcards for Sub-Division of Journal : Cash Book covering key definitions, facts and ideas. A few sample cards are shown 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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