Classification of Non Cash Transactions

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The various classifications of non cash transaction

Transactions are the most important part of accounting. However, the transactions can be done in two different ways as a cash transaction and non cash transaction. Here, the reader will get the proper classification of non cash transaction.  There are two parts of non cash transactions and these are –

  1. Subsidiary Books – In this section the entries are done in a proper way, and each one is different than another one. This is also known as a special journal as each type of entry is provided to a particular section of journal. These are –
  • Purchases book or purchases journal
  • Sales book or sales journal
  • Purchases return book or purchases return journal
  • Sales return book or sales return journal
  1. Journal Proper – This is only a single type of journal in which the person can enter any type of non cash transaction. This is also known as all purpose journal. Only a single person can enter or retrieve data records through this type of non cash transaction.

 

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