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Sub-Division of Journal : Special Purpose Subsidiary books — Syllabus

ICSE · Class 11 · Accountancy

What Sub-Division of Journal : Special Purpose Subsidiary books covers in ICSE Class 11 Accountancy: 4 topics, for the 2026-27 session.

65 questions32 flashcards2 formulas & key relations5 concepts

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4 Topics · ICSE Class 11 Accountancy · 2026-27

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

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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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