Recording of Transactions - II
Tripura Board · Class 11 · Accountancy
Flashcards for Recording of Transactions - II — Tripura Board Class 11 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.
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What are special purpose books and why are they needed in accounting?
Answer
Special purpose books (also called daybooks or subsidiary books) are specialized journals where similar types of transactions are recorded together. They are needed because: 1) As business expands, re…
List the six main types of special purpose books discussed in the chapter.
Answer
The six main special purpose books are: 1) Cash Book, 2) Purchases Book, 3) Purchases Return (Return Outwards) Book, 4) Sales Book, 5) Sales Return (Return Inwards) Book, 6) Journal Proper.
Define Cash Book and explain its dual nature.
Answer
Cash Book is a book in which all transactions relating to cash receipts and cash payments are recorded. It has a dual nature because it serves the purpose of both journals (original entry) as well as …
What is the key difference between Single Column and Double Column Cash Book?
Answer
Single Column Cash Book has only one amount column on each side and records only cash transactions. Double Column Cash Book has two amount columns on each side - one for cash transactions and one for …
In a cash book, cash receipts are recorded on which side and cash payments on which side?
Answer
Cash receipts are recorded on the LEFT side (Debit side) of the cash book, and cash payments are recorded on the RIGHT side (Credit side) of the cash book.
What is a Contra Entry in a double column cash book?
Answer
A Contra Entry occurs when both aspects of a transaction appear within the cash book itself. For example, when cash is deposited in bank - it's recorded on the credit side in cash column and debit sid…
What is a Petty Cash Book and under which system does it operate?
Answer
Petty Cash Book is a separate cash book maintained to record small payments like conveyance, postage, stationery etc. It operates under the Imprest System, where a fixed amount (imprest amount) is giv…
List three advantages of maintaining a Petty Cash Book.
Answer
Three advantages are: 1) Saving of time and efforts of chief cashier - can concentrate on large transactions, 2) Effective control over cash disbursements through division of work, 3) Convenient recor…
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