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Chapter Summary

Cash Book

NIOS · Class 10 · Accountancy

Summary of Cash Book for NIOS Class 10 Accountancy. Key concepts, important points, and chapter overview.

45 questions34 flashcards5 concepts

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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Entry is a transaction between cash and bank columns of the same Cash Book, such as cash deposited into bank or cash withdrawn from bank.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

Frequently Asked Questions

What are the important topics in Cash Book for NIOS Class 10 Accountancy?
Key topics in Cash Book include Mind map showing the nature, functions, and key features of a Cash Book, Flowchart showing the three types of Cash Books and their characteristics, Structure of a Simple Cash Book showing debit and credit sides. These are the concepts NIOS Class 10 examiners draw on most — study them first, then practise related questions.
How to score full marks in Cash Book — NIOS Class 10 Accountancy?
Understand the core concepts first, then work through the 45 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.

More resources for Cash Book

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