5.
6.
Transactions related to Sales
• Cash and credit sales
• Invoice, Delivery Note, Trade Discount.
• Delivery Note
• Trade discount
• Recording credit sales in the sales day book
• Statement of accounts
• Payment received
• Issue of receipts
Operation of the bank transactions
• Opening an account
• Making a deposit
• Withdrawing of money
• Making payments through bank cheques and drafts
7. Visit to any nearby bank would create a proper picture of the
functioning of a bank.
8. Use of the following office equipment
• Calculator, Date Stamp, ready reckoner
• Punching machine, Stapling machine
• Typewriter, Computer
Class X
1.
2.
Recording of financial transactions in basic books of accounts
• Jour