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Accountancy Class 11 Chapter 10 Cash Book - Special Purpose Books

Accountancy class 11 commerce chapter 10 notes and book with questions available

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4K views48 pages

Accountancy Class 11 Chapter 10 Cash Book - Special Purpose Books

Accountancy class 11 commerce chapter 10 notes and book with questions available

Uploaded by

boyhero65d
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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This pdf is of ch-10 TS GREWAL 2021 EDITION BOOK a LEARNING OBJECTIVES chapter would enable students to understand: ‘Meaning of Subsidiary Books of Accounting Classification of Subsidiary Books or Sub- Simple Cash Book or Single Column Cash Book |__ > Gash Book with Cash and Bank Columns or Two-column Cash Book or Double Column Cash Book 1G Balancing and Posting of Cash Book @ Petty Cash Book jon of Journal Business transactions are numerous and it becomes difficult to record all the transactions in one book of primary entry, ic., Journal Book. For example, in a business, many transactions may relate to receipts and payments of cash, sale of goods and their purchase. It is convenient to maintain a separate book for each type of transactions—one to record cash transactions, another to record credit purchase of goods and yet another to record credit sale of goods. Book of this type is called a book: of original entry or primary entry—it is a special form of Journal, a sub-division ofit, Journal entry is not passed for the transactions recorded in such books. They are directly posted in the ledger accounts These books of original or primary entry are also called Special Purpose Books or Special Journals or Subsidiary Books. | ‘The Journal, for convenience, is divided into following Subsidiary Books: i I 1. Cash Book To record receipts and payments of cash, including receipts into and payments from the bank. 2. Purchases Book To record credit purchases of goods. 3. Sales Book To record the credit sales of goods. Ori aecem dite Solutions of practical problems of this ome st Lixe.¢ GO AND CHECK OUT PLAYLIST IN DESCRIPTION

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