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Chapter 7 of 17
Concept Maps

Cash Book — Concept Maps

NIOS · Class 10 · Accountancy

4 concept maps of Cash Book for NIOS Class 10 Accountancy, each also written out as a text outline. Part of the NIOS Class 10 Accountancy syllabus.

45 questions34 flashcards5 concepts

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4 Concept Maps

Mind map showing the nature, functions, and key features of a Cash Book

Mind map showing the nature, functions, and key features of a Cash Book

The map in words

  • Cash Book
    • Nature
      • Book of Original Entry
      • Dual Purpose
    • Functions
      • Records Transactions
      • Maintains Balances
    • Features
      • No Separate Account Needed
      • Chronological Order
      • Running Balance

Flowchart showing the three types of Cash Books and their characteristics

Flowchart showing the three types of Cash Books and their characteristics

The map in words

  • Cash Book Types
    • Simple Cash Book
      • Records Cash Only
      • One Amount Column
    • Bank Column Cash Book
      • Records Cash and Bank
      • Two Amount Columns
    • Petty Cash Book
      • Records Small Payments
      • Imprest System

Structure of a Simple Cash Book showing debit and credit sides

Structure of a Simple Cash Book showing debit and credit sides

The map in words

  • Simple Cash Book
    • DEBIT SIDE
      • Cash Receipts
        • Date
        • Particulars
        • L.F.
        • Amount
      • Money In
    • CREDIT SIDE
      • Cash Payments
      • Money Out

Cash Book as the record of cash and bank transactions in Accountancy

Cash Book as the record of cash and bank transactions in Accountancy

The map in words

  • Cash Book as the record of cash and bank transactions in Accountancy
    • Meaning of Cash Book
    • Types of Cash Book
    • Simple Cash Book
    • Bank Column Cash Book
    • Contra Entry
    • Petty Cash Book
    • Petty Cashier
    • Columns in Cash Book

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Frequently Asked Questions

What are the important topics in Cash Book for NIOS Class 10 Accountancy?
Key topics in Cash Book include Meaning and Nature of Cash Book, Types of Cash Book, Simple Cash Book, Bank Column Cash Book. Study these first, then practise questions on each for the NIOS Class 10 board exam.
What do the concept maps for Cash Book show?
The 4 maps show how the ideas in Cash Book connect: Mind map showing the nature, functions, and key features of a Cash Book; Flowchart showing the three types of Cash Books and their characteristics. Each map is also written out as an outline on this page.
How should I revise Cash Book for the NIOS Class 10 board exam?
Learn the core ideas first, then work through the 45 practice questions on 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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