Chapter 8 of 10
Concept Maps
Specific Purpose Books — Concept Maps
NIOS · Class 12 · Accountancy
3 concept maps of Specific Purpose Books for NIOS Class 12 Accountancy, each also written out as a text outline.
44 questions26 flashcards5 concepts
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3 Concept Maps
Special Purpose Books – Complete Chapter Overview
The map in words
- Special Purpose Books
- Cash Book
- Cash Purchases
- Cash Sales
- Bank Transactions
- Purchases Book
- Credit Purchases of Goods
- Source Doc Invoice
- Trade Discount Deducted
- Purchase Returns Book
- Goods Returned to Supplier
- Source Doc Debit Note
- Returns Outward
- Sales Book
- Credit Sales of Goods
- Source Doc Invoice
- Trade Discount Deducted
- Sales Returns Book
- Goods Returned by Customer
- Source Doc Credit Note
- Returns Inward
- Bills Receivable Book
- Bills Received from Debtors
- Asset for Firm
- Debit BR Account
- Bills Payable Book
- Bills Accepted to Creditors
- Liability for Firm
- Credit BP Account
- Journal Proper
- Opening Entries
- Closing Entries
- Adjustment Entries
- Rectification Entries
- Fixed Asset Credit Purchase
- Goods Withdrawn by Owner
- Cash Book
Special Purpose Books Classification
The map in words
- Special Purpose Books
- Books of Original Entry
- Purchases Book
- Credit Purchases
- Supplier Records
- Purchase Returns Book
- Goods Returned
- Debit Notes
- Sales Book
- Credit Sales
- Customer Records
- Sales Returns Book
- Customer Returns
- Credit Notes
- Bills Receivable Book
- Bills from Customers
- Assets
- Bills Payable Book
- Bills to Suppliers
- Liabilities
- Journal Proper
- Opening Entries
- Adjustments
- Rectifications
- Closing Entries
- Other Transactions
- Purchases Book
- Characteristics
- Classification by Type
- Chronological Order
- Ledger Folio Reference
- Trade Discount Handling
- Daily/Period Posting
- Books of Original Entry
This mind map shows the hierarchy of Specific Purpose Books and their main purposes in organizing business transactions.
The map in words
- Specific Purpose Books
- Purchases Book
- Credit purchases of goods
- Invoice based entries
- Purchase Returns Book
- Return of goods purchased
- Debit note based entries
- Sales Book
- Credit sales of goods
- Invoice based entries
- Sales Returns Book
- Return of goods sold
- Credit note based entries
- Bills Receivable Book
- Bills received from debtors
- Receivable tracking
- Bills Payable Book
- Bills accepted to creditors
- Payable tracking
- Journal Proper
- All other transactions
- Opening and closing entries
- Purchases Book
Explore these maps interactively
Explore DiagramsFrequently Asked Questions
What are the important topics in Specific Purpose Books for NIOS Class 12 Accountancy?
Key topics in Specific Purpose Books include Overview of Special Purpose Books, Purchases Book (Purchases Journal), Purchase Returns Book (Purchase Returns Journal), Sales Book (Sales Journal). Study these first, then practise questions on each for the NIOS Class 12 board exam.
What do the concept maps for Specific Purpose Books show?
The 3 maps show how the ideas in Specific Purpose Books connect: Special Purpose Books – Complete Chapter Overview; Special Purpose Books Classification. Each map is also written out as an outline on this page.
How should I revise Specific Purpose Books for the NIOS Class 12 board exam?
Learn the core ideas first, then work through the 44 practice questions on Specific Purpose Books. 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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