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Revision Notes

Specific Purpose Books

NIOS · Class 12 · Accountancy

Quick revision notes for Specific Purpose Books — NIOS Class 12 Accountancy. Key concepts, formulas, and definitions for last-minute revision.

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Key Topics to Revise

1

Overview of Special Purpose Books

  • Special Purpose Books are books of original entry used to record transactions of a similar nature.
  • They are also called Subsidiary Books because they are sub-divisions of the Journal.
  • The main special purpose books are: Cash Book, Purchases Book, Purchase Returns Book, Sales Book, Sales Returns Book, Bills Receivable Book, Bills Payable Book, and Journal Proper.
2

Purchases Book (Purchases Journal)

  • Records only CREDIT purchases of GOODS in which the firm deals.
  • Cash purchases of goods → Cash Book.
  • Credit purchases of non-goods items (furniture, machinery, etc.) → Journal Proper.
3

Purchase Returns Book (Purchase Returns Journal)

  • Records goods returned to suppliers (creditors) that were originally purchased on credit.
  • Also called 'Returns Outward Book'.
  • Reasons for return: defective goods, wrong goods received, not as per specification.
4

Sales Book (Sales Journal)

  • Records only CREDIT sales of GOODS in which the firm deals.
  • Cash sales of goods → Cash Book.
  • Credit sales of non-goods items → Journal Proper.

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Full Notes

Key Concepts

Special purpose books are separate journalsThe Purchases Book records only creditThe Purchase Returns Book records goodsThe Sales Book records only creditThe Sales Returns Book records goods

Frequently Asked Questions

What are the important topics in Specific Purpose Books for NIOS Class 12 Accountancy?
Specific Purpose Books covers several key topics that are frequently asked in NIOS Class 12 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Specific Purpose Books — NIOS Class 12 Accountancy?
Start by understanding all key concepts. Practise previous year questions from this chapter. Revise formulas and definitions regularly. Use flashcards for quick revision 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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