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Sub-Division of Journal : Cash Book

ICSE · Class 11 · Accountancy

Quick revision notes for Sub-Division of Journal : Cash Book — ICSE Class 11 Accountancy. Key concepts, formulas, and definitions for last-minute revision.

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Key Topics to Revise

1

1. Introduction to Cash Book and Sub-Division of Journal

  • Journal is the book of original entry where all business transactions are recorded first
  • When business transactions are large in number, the journal is sub-divided into special journals or subsidiary books
  • Subsidiary books are also called special purpose books or day books
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2. Cash Book: Meaning, Features, and Objects

  • Cash Book is the cash account removed from the ledger and maintained separately for convenience
  • It records all cash receipts on debit side and all cash payments on credit side
  • Entries are recorded chronologically (date-wise)
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3. Objects, Importance, and Advantages of Cash Book

  • Object 1: To find out total cash receipts and cash payments during a period
  • Object 2: To ascertain the balance of cash in hand and at bank at any point of time without waiting for posting from journal
  • Object 3: To verify the correctness of cash in hand and at bank
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4. Difference Between Cash Book and Cash Account

  • Cash Book is part of subsidiary books (books of original entry), while Cash Account is part of ledger
  • Transactions are recorded FIRST in Cash Book, then posted to other ledger accounts
  • Cash Account receives postings FROM journal, not recorded first

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Key Concepts

Books of original entry designedA special journal used to recordKey characteristics includeThe Cash Book serves three mainCash Book functions as both

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

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