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Accountancy · Class 11 Commerce

Ch 7Subsidiary Books – II — Class 11 Accountancy, concept-first.

The Cash Book is a unique book in the accounting system — it is simultaneously a subsidiary book (a book of original entry, since every cash and bank transaction is first recorded here from a receipt/payment voucher, cheque counterfoil, or similar source) and a principal book (a ledger account in its own right — the Ca…

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Key concepts

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Single Column Cash Book

The Single Column Cash Book has one amount column on each side and records only cash transactions — receipts on the debit side, payments on the credit side.

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Chapter contents

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1

Cash Book — Meaning and Types

The Cash Book is a unique book in the accounting system — it is simultaneously a subsidiary book (a book of original entry, since every cash and bank transaction is first recorded here from a receipt/…

2

Single Column (Simple) Cash Book

The Single Column (Simple) Cash Book has just one amount column on each side and records ONLY cash transactions — cash received (debit side) and cash paid (credit side).

3

Double Column Cash Book (Cash and Discount)

A Double Column Cash Book adds one more column, alongside the Cash column, on both sides — most commonly a Discount column, to record the cash discount allowed to customers (debit side, alongside cash…

4

Triple Column Cash Book and Contra Entries

The Triple Column Cash Book carries three amount columns on each side — Cash, Bank, and Discount — and is the most complete, most commonly used form for a business that operates both a cash till and a…

5

Petty Cash Book (Imprest System)

Handling every small, routine cash expense — postage, conveyance, stationery, cartage, refreshments — through the main Cash Book would clutter it with a large number of tiny entries and take up the ma…

Sample & Board Papers

Sample papers and previous-year board questions for this subject.

+Show 18 questions18 questions
  1. Q1When a firm maintains a simple cash book, it need not maintain ________ in the Ledger. (a) Capital account (b) Sales account (c) Cash accoun…Preview
  2. Q2If the debit and credit aspects of a transaction are recorded in the cash book, it is : (a) Compound entry (b) Single entry (c) Contra entry…Preview
  3. Q3Give the format of 'Three column cash book'.Preview
  4. Q4(a) Enter the following transactions in a single column cash book of Mr. Sundaresan for May, 2017. May 1 Cash in hand ₹ 40,000 5 Cash receiv…Preview
  5. Q5Cash book is a : (a) Journal proper (b) Subsidiary book (c) Both a subsidiary and a principal book (d) Principal bookPreview
  6. Q6Write a short note on petty cash book.Preview
  7. Q7Explain about contra entry with example.Preview
  8. Q8(a) Enter the following transactions in a single column cash book of Ramalingam for month of July, 2017. | Date | Particulars | ₹ | | --- |…Preview
  9. Q9Small payments are recorded in a book called : (a) Bills Payable book (b) Cash book (c) Petty Cash book (d) Purchases bookPreview
  10. Q10Enter the following transactions in a simple cash book of Kunal. 2017 Jan. 1 Cash in Hand Rs. 11,200 Jan. 5 Received from Ramesh Rs. 300 Jan…Preview
  11. Q11(a) Prepare analytical petty cash book from the following particulars under imprest system. 2017 July 1 Received advance from cashier Rs. 2,…Preview
  12. Q12In Triple column Cash book, the balance of Bank overdraft brought forward will appear in : (a) Bank column debit side (b) Cash column debit…Preview
  13. Q13On 1st June 2022, ₹ 2,000 was given to the petty cashier. He had spent ₹ 1,880 during the month. How much amount was received by the petty c…Preview
  14. Q14(a) Enter the following transactions in Cash book with discount and cash column of Anand. | 2017 December | | ₹ | | --- | --- | --- | | 1 |…Preview
  15. Q15In Triple column cash book, the balance of bank overdraft brought forward will appear in (a) Cash column debit side (b) Cash column credit s…Preview
  16. Q16Small payments are recorded in a book called (a) Cash book (b) Purchase book (c) Bills payable book (d) Petty cash bookPreview
  17. Q17Briefly explain about contra entry with examples.Preview
  18. Q18Prepare analytical petty cash book from the following particulars under imprest system: 2017 July 1 Received advance from cashier 2,000 7 Pa…Preview

More questions

+Show 10 questions10 questions
  1. Q1From the following transactions of Kavya Traders for July 2026, prepare the Single Column Cash Book and find the closing balance: July 1 — C…Free
  2. Q2From the following transactions of Kavya Traders for August 2026, prepare the Double Column (Cash and Discount) Cash Book, and state the amo…Free
  3. Q3From the following transactions of Kavya Traders for September 2026, prepare the Triple Column Cash Book, identifying the contra entries: Se…Free
  4. Q4Kavya Traders maintains its Petty Cash Book on the Imprest System with a monthly imprest of ₹2,000. During October 2026, the petty cashier s…Preview
  5. Q5What is a Contra Entry in a Triple Column Cash Book? Give two examples and explain why it requires no posting to any ledger account.Preview
  6. Q6Distinguish between a Cash Book and a Cash Account.Preview
  7. Q7Kavya Traders had a Bank balance of ₹5,000 (debit) on 1 November 2026. During November, it paid a supplier by cheque ₹9,000 and deposited a…Preview
  8. Q8State, with reason, whether each of the following transactions of Kavya Traders would appear in the Cash Book, and if so, on which side/colu…Preview
  9. Q9Why are the Discount columns in a Cash Book never balanced or carried forward to the next period, unlike the Cash and Bank columns?Preview
  10. Q10From the following transactions of Kavya Traders for December 2026, prepare the Triple Column Cash Book: Dec 1 — Cash in hand ₹3,500; Bank o…Preview