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Session Plan : Fundamentals of Cash Book
Session Plan : Fundamentals of Cash Book
Introduction (5 min): Define Cash Book and explain its role as a subsidiary book of accounts.
Types of Cash Book (10 min): Single column, double column, and triple column cash books.
Format & Rules (10 min): Debit/Credit sides, cash receipts, and payments recording.
Illustration (15 min): Prepare sample entries in different types of Cash Books.
Recap & Q/A (5 min): Summarize key points and clarify doubts.
Lecture Material : (PDF, PPT)
Lecture Material : (PDF, PPT)
Learning Material (IV Quadrant Approach)
Learning Material (IV Quadrant Approach)
(Q1) : Text and Image based Content (PDF/Image Formats)
(Q1) : Text and Image based Content (PDF/Image Formats)
(Q3) : Formative Assessment (Google Form/Any Other Online Quiz Platform): forms.fillout.com/t/scb5k3W7Uous
(Q3) : Formative Assessment (Google Form/Any Other Online Quiz Platform): forms.fillout.com/t/scb5k3W7Uous
(Q4) : Further Reading
(Q4) : Further Reading
R.L. Gupta & Radhaswamy – Advanced Accountancy (Chapter on Subsidiary Books).
T.S. Grewal – Double Entry Book Keeping (Practical problems on Cash Book).
M.C. Shukla & T.S. Grewal – Principles of Accounting.
Key Questions
Key Questions
What is a Cash Book? How does it differ from a Cash Account in the Ledger?
Why is the Cash Book considered both a Journal and a Ledger?
Explain the difference between Single, Double, and Triple Column Cash Books.
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