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Sub-Division of Journal : Special Purpose Subsidiary books — Study Plan

ICSE · Class 11 · Accountancy

A step-by-step study plan for Sub-Division of Journal : Special Purpose Subsidiary books, ICSE Class 11 Accountancy: what to learn first, what to practise.

65 questions32 flashcards2 formulas & key relations5 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. Special Purpose Subsidiary Books, 2. Purchases Book, 3. Sales Book.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 65 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 : Special Purpose Subsidiary books after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Non-cash transactions are recorded in subsidiary books.
  • Cash transactions are recorded in the Cash Book.
  • There are five special purpose subsidiary books.
  • Records only credit purchases of goods dealt in by the business.
  • Also called invoice book, purchases journal, or purchases day book.
  • Cash purchases are not entered here.
  • Three GST types are CGST, SGST, and IGST.
  • Input prefix is used on the purchase side.
  • CGST and SGST apply within the state.

Common Mistakes to Avoid

Cash purchases and cash sales are entered in the Purchases Book and Sales Book because they are purchases and sales of goods.

Purchase or sale of assets on credit is recorded in the Purchases Book or Sales Book because it is still a purchase or sale.

Purchases Book and Purchases Account mean the same thing.

Memory Tips

Five special purpose subsidiary books

Non-cash transactions go into subsidiary books, cash transactions go into cash book

Purchases Book records only credit purchases of goods dealt in

Purchases Book alternative names

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Frequently Asked Questions

What are the important topics in Sub-Division of Journal : Special Purpose Subsidiary books for ICSE Class 11 Accountancy?
Key topics in Sub-Division of Journal : Special Purpose Subsidiary books include Special Purpose Subsidiary Books, Purchases Book, Sales Book, Purchases Return Book and Sales Return Book. Study these first, then practise questions on each for Class 11 exams.
How should I revise Sub-Division of Journal : Special Purpose Subsidiary books for Class 11 exams?
Learn the core ideas first, then work through the 65 practice questions on Sub-Division of Journal : Special Purpose Subsidiary books. 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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