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Sub-Division of Journal : Special Purpose Subsidiary books

ICSE · Class 11 · Accountancy

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

65 questions32 flashcards5 concepts

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4 Topics · ICSE Class 11 Accountancy

Topics in Sub-Division of Journal : Special Purpose Subsidiary books

1

1. Special Purpose Subsidiary Books

  • Non-cash transactions other than pure cash are recorded in special purpose subsidiary books.
  • Cash transactions are recorded in the cash book.
  • There are five special purpose subsidiary books.
2

2. Purchases Book

  • The Purchases Book records only credit purchases of goods dealt in by the business.
  • It is also known as the invoice book, purchases journal, or purchases day book.
  • Cash purchases are not recorded in this book because they go to the cash book.
3

3. Sales Book

  • The Sales Book records only credit sale of goods dealt in by the business.
  • It is also known as the sales day book or sales journal.
  • Cash sales are not recorded in this book because they go to the cash book.
4

4. Purchases Return Book and Sales Return Book

  • The Purchases Return Book records return of goods purchased on credit.
  • It is also called the return outward book or purchases returns day book.
  • A debit note is prepared in duplicate when goods are returned to the supplier or a rebate is claimed.

Key Concepts

Central concept: Special purpose subsidiary books are used to record non-cash transactions in an organised way before posting them to the ledger.

Special purpose subsidiary booksPurchases BookSales BookPurchases Return BookSales Return BookJournal ProperGST in subsidiary booksPosting rules

Frequently Asked Questions

What are the important topics in Sub-Division of Journal : Special Purpose Subsidiary books for ICSE Class 11 Accountancy?
Sub-Division of Journal : Special Purpose Subsidiary books 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 : Special Purpose Subsidiary books — ICSE Class 11 Accountancy?
Understand the core concepts first, then work through the 65 practice questions available for this chapter. Revise formulas and 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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