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Sub-Division of Journal : Cash Book — Study Plan

ICSE · Class 11 · Accountancy

A step-by-step study plan for Sub-Division of Journal : Cash Book, ICSE Class 11 Accountancy: what to learn first, what to practise and when to revise.

45 questions40 flashcards5 concepts

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Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: 1. Meaning, Nature and Importance of Cash Book, 2. Types of Cash Book, 3. Single Column Cash Book.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 45 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Sub-Division of Journal : Cash Book after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Journal is sub-divided when transactions are numerous.
  • Cash Book records all cash receipts and cash payments.
  • Cash Book performs the dual function of journal and ledger.
  • Cash Book is used for all cash transactions.
  • Receipts go on the debit side and payments on the credit side.
  • Entries are made in chronological order.
  • Cash Book is a subsidiary book and also a principal book.
  • Cash Account is only a ledger account.
  • Cash Book is written first; Cash Account is posted from journal.

Common Mistakes to Avoid

Any transaction involving a named person must be entered in the cash book.

If a cheque is received, it must always be entered in the cash book immediately.

Contra entries are posted to the ledger like other cash book entries.

Memory Tips

Meaning of Cash Book

Cash book as journalized ledger

Transactions without party name are cash transactions

Transactions with party name are credit transactions

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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 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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