Chapter 8 of 10
Syllabus
Specific Purpose Books — Syllabus
NIOS · Class 12 · Accountancy
What Specific Purpose Books covers in NIOS Class 12 Accountancy: 4 topics, for the 2026-27 session. Part of the NIOS Class 12 Accountancy syllabus.
44 questions26 flashcards5 concepts
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4 Topics · NIOS Class 12 Accountancy · 2026-27
Topics in Specific Purpose Books
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.
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
Work through every topic in Specific Purpose Books with notes and quizzes
Start This ChapterFrequently 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.
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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