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Cash Book

NIOS · Class 10 · Accountancy

Flashcards for Cash Book — NIOS Class 10 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

45 questions34 flashcards5 concepts

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34 Flashcards
Card 1Meaning of Cash Book

What is a Cash Book?

Answer

A Cash Book is a book of account used for recording transactions involving receipt and payment of cash. It is also one of the books of original entry.

Card 2Nature of Cash Book

Why are cash transactions not recorded in the Journal when a Cash Book is maintained?

Answer

When a Cash Book is maintained, cash transactions are recorded directly in it. So, cash transactions are not recorded in the Journal. This saves time and makes recording easier.

Card 3Features of Cash Book

What are the two special features of Cash Book?

Answer

Cash Book is both a subsidiary journal and a ledger. It also serves the purpose of the Cash Account, so no separate Cash Account or Bank Account is needed in the ledger.

Card 4Dual Nature of Cash Book

What does it mean when Cash Book is called both a subsidiary journal and a ledger?

Answer

It means that Cash Book records original cash transactions like a journal, and at the same time it keeps cash and bank balances like a ledger. This dual nature removes the need for separate Cash and B…

Card 5Types of Cash Book

What are the main types of Cash Book?

Answer

The main types of Cash Book are Simple Cash Book, Bank Column Cash Book, and Petty Cash Book.

Card 6Simple Cash Book

What is a Simple Cash Book?

Answer

A Simple Cash Book records only cash receipts and cash payments. It has one amount column on each side: debit side for receipts and credit side for payments.

Card 7Simple Cash Book Format

How many amount columns are there in a Simple Cash Book?

Answer

A Simple Cash Book has only one amount column on each side. The debit side records cash received, and the credit side records cash paid.

Card 8Simple Cash Book Entries

What is recorded on the debit side of a Simple Cash Book?

Answer

Cash receipts are recorded on the debit side of a Simple Cash Book. For example, cash received from a customer or cash sales is entered there.

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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 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.
How many flashcards are available for Cash Book?
There are 34 flashcards for Cash Book covering key definitions, formulas, and concepts. Use them daily for 10–15 minutes for best results.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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