Class 11 Accountancy — Chapter 4: Recording of Transactions-II

Chapter 4: Recording of Transactions-II is a chapter in Class 11 Accountancy (Financial Accounting Part 1), part of the CBSE NCERT curriculum followed by over 25 million students across India. This chapter covers 6 topics including Special Purpose Books (Subsidiary Books), Cash Book: Purpose and Dual Role, Preparing a Single Column Cash Book. BrainWeave provides free AI-powered explanations — by voice or text, in Hindi or English — with no signup required.

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What you'll learn

▸Special Purpose Books (Subsidiary Books)Core concept

Subsidiary BooksDaybooksSpecial JournalsJournal Proper
▸Cash Book: Purpose and Dual RoleCore concept

Cash BookBook of Original EntryJournalLedgerCash Receipts
▸Preparing a Single Column Cash BookCore concept

Single ColumnReceiptsPaymentsDebit SideCredit Side
▸Balancing the Single Column Cash BookCore concept

Balance c/dBalance b/dClosing BalanceCarried DownBrought Down
▸Posting from Cash Book to LedgerCore concept

Ledger PostingDebit PostingCredit PostingRespective Accounts
▸Types of Special Purpose Books

Purchases BookSales BookPurchases ReturnSales ReturnCash Book

Chapter Summary

Understand the need for subdividing the journal into special purpose books (also known as subsidiary books or daybooks) for large businesses to ensure quick, efficient, and accurate recording of repetitive transactions.

Recognize that the Cash Book is a book of original entry for all cash and bank transactions. It serves the dual purpose of both a journal (recording transactions chronologically) and a ledger (the cash/bank account itself).

Learn the format of a single column cash book and how to record all cash receipts on the debit (left) side and all cash payments on the credit (right) side in chronological order.

Master the process of totaling the debit and credit sides of the cash book, finding the closing balance (Balance c/d), and carrying it forward to the next period as the opening balance (Balance b/d).

Understand the procedure for posting entries from the cash book to other accounts in the ledger. Accounts on the debit (receipt) side of the cash book are credited in the ledger, and accounts on the credit (payment) side are debited in the ledger.

Identify the main types of special purpose books used in accounting, including the Cash Book, Purchases Book, Sales Book, Purchases Return Book, and Sales Return Book.

Practice Questions from this Chapter

Tap "Get Solution" on any question to ask our AI tutor.

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?

Yes. BrainWeave's AI tutor supports Hindi, English, and Hinglish for both voice and text chat. Just ask your question in your preferred language.

Is BrainWeave free for Class 11 - Commerce?

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Can I use voice chat for this chapter?

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Related Chapters

Chapter 3: Recording of Transactions-I

Chapter 5: Bank Reconciliation Statement

Chapter 2: Theory Base of Accounting

Chapter 1: Introduction to Accounting

Chapter 7: Depreciation, Provisions and Reserves

Chapter 6: Trial Balance and Rectification of Errors

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