Class 11 Accountancy — Chapter 4: Recording of Transactions-II
Free AI tutor + NCERT notes for Chapter 4: Recording of Transactions-II. 6 topics covered. Ask any question by voice or text in Hindi or English.
What you'll learn
- ▸Special Purpose Books (Subsidiary Books)
- ▸Cash Book: Purpose and Dual Role
- ▸Preparing a Single Column Cash Book
- ▸Balancing the Single Column Cash Book
- ▸Posting from Cash Book to Ledger
- ▸Types of Special Purpose Books
Chapter Summary
--- PAGE 1 --- 11110CH04 Recording of Transactions-II 4 LEARNING OBJECTIVES After studying this chapter, you will be able to: • state the need for special purpose books; • record the transactions in cash book and post them in the ledger; • prepare the petty cash book; • record the transactions in the special purpose books; • post the entries in the special purpose book and to the ledger; • balance the ledger accounts. In chapter 3, you learnt that all the business transactions are first recorded in the journal and then they are posted in the ledger accounts. A small business may be able to record all its transactions in one book only, i.e., the journal. But as the business expands and the number of transactions becomes large, it may become cumbersome to jour-nalise each transaction. For quick, efficient and accurate recording of business transactions, Journal is sub-divided into special journals. Many of th…
Practice Questions from this Chapter
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- Explain subsidiary books simply. Get Solution →
- Show a real-world cash transaction. Get Solution →
- Define the Journal Proper. Get Solution →
- According to the text, what is another name for special journals? Get Solution →
- What is the primary purpose of a Cash Book? Get Solution →
- A Cash Book serves the dual purpose of which two accounting records? Get Solution →
- What is the form used for depositing cash or cheques into a bank account called? Get Solution →
- What is recorded on the debit (left) side of a single column cash book? Get Solution →
Did you know?
- 💡 Ancient Mesopotamians used clay tablets to record business deals.
- 💡 The first known accountants worked over 7,000 years ago.
- 💡 Shells, salt, and large stones were once used as forms of money.
- 💡 Modern bookkeeping began in Italy during the 14th century.
- 💡 Every time you buy something, a special record of the transaction is made.
Frequently Asked Questions
How many topics are covered in this chapter?
This chapter covers 6 key topics: Special Purpose Books (Subsidiary Books), Cash Book: Purpose and Dual Role, Preparing a Single Column Cash Book, Balancing the Single Column Cash Book, Posting from Cash Book to Ledger, and more. The BrainWeave AI tutor explains each one with examples.
Is Chapter 4: Recording of Transactions-II important for board exams?
Class 11 is a foundation year. Mastering this chapter now will help you build strong fundamentals for the higher classes.
Can I get NCERT solutions for this chapter in Hindi?
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