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Sub-Division of Journal : Cash Book — Syllabus

ICSE · Class 11 · Accountancy

What Sub-Division of Journal : Cash Book covers in ICSE Class 11 Accountancy: 4 topics, for the 2026-27 session.

45 questions40 flashcards5 concepts

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4 Topics · ICSE Class 11 Accountancy · 2026-27

Topics in Sub-Division of Journal : Cash Book

1

1. Meaning, Nature and Importance of Cash Book

  • Cash Book is a special journal used for recording all cash receipts and cash payments.
  • It is merely the cash account removed from the ledger and bound in a separate book for convenience.
  • Cash book performs the dual function of both journal and ledger.
2

2. Types of Cash Book

  • The main types of cash book are: Single Column Cash Book, Double Column Cash Book, Triple Column Cash Book, and Petty Cash Book.
  • Single Column Cash Book contains only one amount column and records only cash receipts and payments.
  • Double Column Cash Book contains Cash and Bank columns.
3

3. Single Column Cash Book

  • Single Column Cash Book is like an ordinary cash account.
  • All cash receipts are recorded on the debit side.
  • All cash payments are recorded on the credit side.
4

4. Cash Discounts and Journal Proper

  • Cash discount allowed is recorded through Journal Proper in single and double column cash books.
  • Cash discount received is also recorded through Journal Proper in single and double column cash books.
  • In triple column cash book, cash discount is recorded directly in the memorandum discount columns.

Key Concepts

Central concept: Cash Book as a special journal and ledger substitute for recording cash and bank transactions

Journal and subsidiary booksNature of Cash BookSingle Column Cash BookDouble Column Cash BookContra EntryCheque and draft treatmentTriple Column Cash BookPetty Cash Book

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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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