Sub-Division of Journal : Special Purpose Subsidiary books
ICSE · Class 11 · Accountancy
Step-by-step guide to study Sub-Division of Journal : Special Purpose Subsidiary books in ICSE Class 11 Accountancy. Topics to cover, practice strategy, and time allocation.
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Study Plan
Learn the Theory
Read the textbook chapter carefully. Note down definitions, formulas, and key concepts.
Practice Problems
Solve textbook exercises and additional practice questions. There are 65 questions available for this chapter.
Revise & Test
Revise key formulas and concepts without looking at notes. Take a practice quiz to test your understanding. Mark weak areas for re-revision.
Spaced Revision
Revisit Sub-Division of Journal : Special Purpose Subsidiary books after a week. Use flashcards for quick recall. Solve previous year questions from 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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Revision Notes
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Formula Sheet
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Chapter Summary
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Syllabus
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