Cash Book — Chapter Summary
NIOS · Class 10 · Accountancy
Summary of Cash Book for NIOS Class 10 Accountancy. Key concepts: A Cash Book records, A Simple Cash Book records and A Bank Column Cash Book has.
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Overview
Cash Book is a special book of account used for recording only cash receipts and cash payments. It is also one of the books of original entry. A Cash Book removes the need to record cash transactions in the Journal and also serves the purpose of the Cash Account in the ledger. In practice, it combin
Key Concepts
A Cash Book records transactions involving
A Cash Book records transactions involving receipt and payment of cash. It is a book of original entry and also works as a ledger for cash transaction
A Simple Cash Book records only
A Simple Cash Book records only cash receipts on the debit side and cash payments on the credit side. It has one amount column on each side.
A Bank Column Cash Book has
A Bank Column Cash Book has an extra bank column on each side of the Simple Cash Book. It is used when bank transactions are large and frequent.
A Petty Cash Book is maintained
A Petty Cash Book is maintained by the petty cashier for small and repetitive payments such as conveyance, cartage, postage, telegrams, refreshment, a
A Contra Entry is a transaction
A Contra Entry is a transaction between cash and bank columns of the same Cash Book, such as cash deposited into bank or cash withdrawn from bank. It
Learning Objectives
- Understand the meaning and nature of Cash Book
- Identify the three types of Cash Book
- Record cash receipts and cash payments correctly in a Simple Cash Book
- Understand the structure and use of Bank Column Cash Book
- Learn the meaning and use of Contra Entry
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Sources & Official References
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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