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Sub-Division of Journal : Cash Book

ICSE · Class 11 · Accountancy

Complete topic list for Sub-Division of Journal : Cash Book in ICSE Class 11 Accountancy. Key concepts, sub-topics, and what to focus on for board exams.

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4 Topics · ICSE Class 11 Accountancy

Topics in Sub-Division of Journal : Cash Book

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
2

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)
3

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
4

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

Key Concepts

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

Frequently Asked Questions

What are the important topics in Sub-Division of Journal : Cash Book for ICSE Class 11 Accountancy?
Sub-Division of Journal : Cash Book covers several key topics that are frequently asked in ICSE Class 11 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Sub-Division of Journal : Cash Book — ICSE Class 11 Accountancy?
Start by understanding all key concepts. Practise previous year questions from this chapter. Revise formulas and definitions regularly. Use flashcards for quick revision 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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