Chapter 7 of 10
Concept Maps
Cash Book — Concept Maps
NIOS · Class 12 · Accountancy
3 concept maps of Cash Book for NIOS Class 12 Accountancy, each also written out as a text outline. Part of the NIOS Class 12 Accountancy syllabus.
44 questions21 flashcards5 concepts
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3 Concept Maps
Cash Book – Complete Chapter Overview
The map in words
- Cash Book
- Meaning
- Book of Original Entry
- Records Cash Receipts
- Records Cash Payments
- Replaces Cash Account in Ledger
- Types
- Simple Cash Book
- One Amount Column Each Side
- Only Cash Transactions
- Bank Column Cash Book
- Two Columns Each Side
- Cash and Bank Transactions
- Contra Entries
- Petty Cash Book
- Small Expenses
- Imprest System
- Multiple Analysis Columns
- Simple Cash Book
- Format
- Debit Side
- Date
- Particulars
- LF
- Amount
- Credit Side
- Date
- Particulars
- LF
- Amount
- Debit Side
- Special Transactions
- Contra Entries
- Cash to Bank
- Bank to Cash
- Marked with C
- Not Posted to Ledger
- Bank Overdraft
- Credit Balance
- Opening on Credit Side
- Cheque Received
- Same Day Deposit
- Not Same Day
- Contra Entries
- Petty Cash
- Petty Cashier
- Imprest Amount
- Reimbursement
- Analysis Columns
- Posting Rules
- Debit in Cash Book
- Credit in Ledger
- Credit in Cash Book
- Debit in Ledger
- Contra Not Posted
- Debit in Cash Book
- Meaning
Types of Cash Books – Overview
The map in words
- Cash Book
- Simple Cash Book
- One Amount Column Each Side
- Cash Receipts on Debit
- Cash Payments on Credit
- Always Debit Balance
- Bank Column Cash Book
- Two Amount Columns Each Side
- Cash Column
- Bank Column
- Contra Entries
- Cash to Bank
- Bank to Cash
- Marked with C
- Bank Overdraft
- Credit Balance in Bank Column
- Petty Cash Book
- Small Expenses Only
- Imprest System
- Petty Cashier
- Multiple Expense Columns
- Postage
- Conveyance
- Stationery
- Miscellaneous
- Reimbursement at Period End
- Simple Cash Book
Cash Book: Types and Key Concepts Overview
The map in words
- CASH BOOK
- Simple Cash Book
- Debit Side
- Cash Receipts
- Date Particulars LF Amount
- Credit Side
- Cash Payments
- Date Particulars LF Amount
- Balancing
- Balance c/d
- Balance b/d
- Debit Side
- Bank Column Cash Book
- Cash Column
- Debit Cash Receipts
- Credit Cash Payments
- Bank Column
- Debit Bank Deposits
- Credit Bank Withdrawals
- Special Entries
- Contra Entries
- Bank Charges
- Cheque Endorsement
- Cash Column
- Petty Cash Book
- Imprest System
- Fixed Amount
- Reimbursement
- Reset Amount
- Expense Categories
- Postage
- Conveyance
- Stationery
- Telephone
- Miscellaneous
- Month End
- Balance c/d
- Total Expenses
- Next Period b/d
- Imprest System
- Simple Cash Book
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Explore DiagramsFrequently Asked Questions
What are the important topics in Cash Book for NIOS Class 12 Accountancy?
Key topics in Cash Book include Meaning and Features of Cash Book, Types of Cash Books, Simple Cash Book – Format and Preparation, Bank Column Cash Book – Format and Special Transactions. Study these first, then practise questions on each for the NIOS Class 12 board exam.
What do the concept maps for Cash Book show?
The 3 maps show how the ideas in Cash Book connect: Cash Book – Complete Chapter Overview; Types of Cash Books – Overview. Each map is also written out as an outline on this page.
How should I revise Cash Book for the NIOS Class 12 board exam?
Learn the core ideas first, then work through the 44 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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