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Chapter 7 of 17
Study Plan

Cash Book — Study Plan

NIOS · Class 10 · Accountancy

A step-by-step study plan for Cash Book, NIOS Class 10 Accountancy: what to learn first, what to practise and when to revise.

45 questions34 flashcards5 concepts

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Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: Meaning and Nature of Cash Book, Types of Cash Book, Simple Cash Book.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 45 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Cash Book after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Cash Book records cash receipts and cash payments.
  • It is a book of original entry.
  • It works as both a subsidiary journal and a ledger.
  • Records only cash receipts and cash payments.
  • Debit side shows cash received.
  • Credit side shows cash paid.
  • Debit side: receipts.
  • Credit side: payments.
  • Amount column on both sides.

Common Mistakes to Avoid

Every business transaction is recorded in the Cash Book.

Cash Book is only a journal, not a ledger.

The Simple Cash Book can show any balance on either side at the end.

Memory Tips

Cash Book records only cash transactions

Cash Book is a book of original entry and also a ledger

No separate Cash Account or Bank Account is needed in the ledger

Simple Cash Book has one amount column on each side

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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.
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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