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Cash Book — Syllabus

NIOS · Class 12 · Accountancy

What Cash Book covers in NIOS Class 12 Accountancy: 4 topics, for the 2026-27 session. Part of the NIOS Class 12 Accountancy syllabus.

44 questions21 flashcards5 concepts

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4 Topics · NIOS Class 12 Accountancy · 2026-27

Topics in Cash Book

1

Meaning and Features of Cash Book

  • Cash Book is a book of original entry (subsidiary book) in which all cash receipts and cash payments are recorded.
  • It starts with the opening cash or bank balance at the beginning of the period. For a new business, there is no opening balance.
  • Cash Book serves as a Cash Account — therefore, no separate Cash Account is needed in the ledger.
2

Types of Cash Books

  • There are THREE types of Cash Books: (1) Simple Cash Book, (2) Bank Column Cash Book, (3) Petty Cash Book.
  • Simple Cash Book: Has only ONE amount column on each side — records only cash transactions.
  • Bank Column Cash Book: Has TWO amount columns on each side (Cash and Bank) — records both cash and bank transactions.
3

Simple Cash Book – Format and Preparation

  • A Simple Cash Book has TWO sides: Debit (Dr.) side on the left for RECEIPTS and Credit (Cr.) side on the right for PAYMENTS.
  • Format columns: Date | Particulars | L.F. (Ledger Folio) | Amount (₹) — on BOTH sides.
  • Date column: Records Year, Month, and Date in chronological order.
4

Bank Column Cash Book – Format and Special Transactions

  • Bank Column Cash Book has FOUR amount columns — Cash and Bank on BOTH debit and credit sides.
  • Format: Date | Particulars | L.F. | Cash (₹) | Bank (₹) — on both sides.
  • Debit side: All cash receipts in Cash column; all amounts deposited/received by cheque in Bank column.

Key Concepts

A Cash Book is a bookA Simple Cash Book has onlyA Bank Column Cash Book containsContra entries are transactions that involveA Bank Overdraft occurs when

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Frequently 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.
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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