{"id":28159,"date":"2019-11-01T16:57:53","date_gmt":"2019-11-01T11:27:53","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=28159"},"modified":"2019-11-04T15:41:35","modified_gmt":"2019-11-04T10:11:35","slug":"recording-of-transactions-ii-extra-questions-of-class-11-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/recording-of-transactions-ii-extra-questions-of-class-11-accountancy\/","title":{"rendered":"Recording of Transactions – II Extra Questions of Class 11 Accountancy"},"content":{"rendered":"
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Recording of Transactions – II Extra Questions of Class 11 Accountancy. <\/strong>myCBSEguide has just released Chapter Wise Question Answers for class 11. Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. Accountancy describes the duties of an accountant, the person whose job is to keep, inspect and interpret financial accounts. There chapter wise Practice Questions with complete solutions are available for download in\u00a0myCBSEguide<\/a>\u00a0<\/strong>website and mobile app. These Question with solution are prepared by our team of expert teachers who are teaching grade in CBSE schools for years. There are around 4-5 set of solved Accountancy Extra questions from each and every chapter. The students will not miss any concept in these Chapter wise question that are specially designed to tackle Exam. We have taken care of every single concept given in CBSE Class 11 Accountancy\u00a0<\/a><\/strong>syllabus and questions are framed as per the latest marking scheme and blue print issued by CBSE for class 11.<\/p>\n<\/div>\n<\/div>\n

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Class 11 Accountancy Extra Questions<\/strong><\/p>\n

Download as PDF<\/a><\/strong><\/p>\n

Class 11 Chapter 4 Accountancy Extra Questions<\/h2>\n

Ch-4 Recording of Transactions -II Cash Books & other Books<\/strong><\/p>\n

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    \n
  1. Which balance of the bank column in the cash book signifies bank overdraft?<\/li>\n
  2. Mention two transactions which are recorded in journal proper.<\/li>\n
  3. Is it correct to say, sales book is a record prepared from invoices issued to customers?<\/li>\n
  4. In which book of original entry, a discount of Rs. 50 offered for an early payment of cash of Rs. 1,050 be recorded?<\/li>\n
  5. Described the advantages of sub-dividing the journal?<\/li>\n
  6. Prepare the purchases\u00a0return book in the book of Abdulla Stores from the following transactions:
    \n\n\n\n\n\n\n\n\n\n\n\n\n
    2013<\/strong><\/th>\n<\/th>\n<\/tr>\n<\/thead>\n
    Mar 10<\/td>\nReturned to Rizwan & Sons<\/td>\n<\/tr>\n
    <\/td>\n1 Orient fan 36″ @ Rs. 1,250<\/td>\n<\/tr>\n
    <\/td>\nTrade discount 10%<\/td>\n<\/tr>\n
    Mar 25<\/td>\nReturned to Ram & Co<\/td>\n<\/tr>\n
    <\/td>\n1 dozen lamp-holders @ Rs. 200 per dozen<\/td>\n<\/tr>\n
    Mar 27<\/td>\nReturned to Prem & Co<\/td>\n<\/tr>\n
    <\/td>\n4 fancy light @ Rs. 50 each<\/td>\n<\/tr>\n
    <\/td>\nThe light was purchased in cash<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
  7. From the following particulars provided by Rishi, prepare a cash book with suitable column.
    \n\n\n\n\n\n\n\n\n\n\n\n\n
    2013<\/strong><\/td>\n<\/td>\nAmt (Rs.)<\/strong><\/td>\n<\/tr>\n
    Mar 1<\/td>\nCash in hand<\/td>\n85,000<\/td>\n<\/tr>\n
    <\/td>\nBank Balance with ICICI<\/td>\n2,50,000<\/td>\n<\/tr>\n
    <\/td>\nOverdraft with (Axis)<\/td>\n1,75,000<\/td>\n<\/tr>\n
    Mar 3<\/td>\nCash sales<\/td>\n70,000<\/td>\n<\/tr>\n
    Mar 5<\/td>\nPaid salary to staff by cheque on ICICI<\/td>\n1,00,000<\/td>\n<\/tr>\n
    Mar 8<\/td>\nCheque received from Raj deposited with Axis<\/td>\n90,000<\/td>\n<\/tr>\n
    Mar 10<\/td>\nCash deposited into ICICI<\/td>\n50,000<\/td>\n<\/tr>\n
    Mar 12<\/td>\nAmount transferred from ICICI to Axis by cheque<\/td>\n30,000<\/td>\n<\/tr>\n
    Mar 15<\/td>\nCash withdrew from ICICI<\/td>\n80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
  8. Prepare two column cash book from the following transactions for the month of April, 2013
    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    2013<\/strong><\/th>\n<\/th>\nAmt (Rs.)<\/strong><\/th>\n<\/tr>\n<\/thead>\n
    Apr 1<\/td>\nCash balance<\/td>\n25,000<\/td>\n<\/tr>\n
    Apr 2<\/td>\nPaid to Y in full settlement of Rs. 5,000<\/td>\n4,750<\/td>\n<\/tr>\n
    Apr 4<\/td>\nReceived from Z, allowing him discount of Rs. 400<\/td>\n9,600<\/td>\n<\/tr>\n
    Apr 7<\/td>\nCash purchases<\/td>\n10,000<\/td>\n<\/tr>\n
    Apr 11<\/td>\nCash sales<\/td>\n15,000<\/td>\n<\/tr>\n
    Apr 15<\/td>\nReceived from X, allowed him discount Rs. 500<\/td>\n19,500<\/td>\n<\/tr>\n
    Apr 21<\/td>\nPaid to W against his dues of Rs. 7,500<\/td>\n7,00<\/td>\n<\/tr>\n
    Apr 25<\/td>\nPaid into bank<\/td>\n20,000<\/td>\n<\/tr>\n
    Apr 30<\/td>\nWithdrew for personal use<\/td>\n5,000<\/td>\n<\/tr>\n
    Apr 30<\/td>\nPaid salary and wages<\/td>\n15,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
  9. Enter the following transactions in proper subsidiary books of Balram
    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    2013<\/strong><\/td>\n<\/td>\nAmt (Rs.)<\/strong><\/td>\n<\/tr>\n
    Jan 1<\/td>\nSold goods to Rames<\/td>\n21,000<\/td>\n<\/tr>\n
    <\/td>\nBought of Hari Ram,<\/td>\n31,200<\/td>\n<\/tr>\n
    Jan 2<\/td>\nRamesh Returned goods<\/td>\n3,000<\/td>\n<\/tr>\n
    <\/td>\nSold to Dina Nath<\/td>\n22,000<\/td>\n<\/tr>\n
    Jan 2<\/td>\nPurchased goods\u00a0from Mangal<\/td>\n28,000<\/td>\n<\/tr>\n
    Jan 4<\/td>\nReturned goods to Mangal<\/td>\n4,000<\/td>\n<\/tr>\n
    Jan 4<\/td>\nBought of Devi Dayal<\/td>\n13,000<\/td>\n<\/tr>\n
    Jan 4<\/td>\nSold to Zakir Hussain<\/td>\n14,000<\/td>\n<\/tr>\n
    Jan 5<\/td>\nZakir Hussain returned goods<\/td>\n1,800<\/td>\n<\/tr>\n
    Jan 6<\/td>\nSold to Ram Saran<\/td>\n20,000<\/td>\n<\/tr>\n
    Jan 6<\/td>\nSold to Ghanshyam<\/td>\n12,000<\/td>\n<\/tr>\n
    Jan 7<\/td>\nRam Saran returned goods<\/td>\n2,000<\/td>\n<\/tr>\n
    Jan 7<\/td>\nBought of\u00a0 Devi Dayal<\/td>\n28,000<\/td>\n<\/tr>\n
    Jan 8<\/td>\nReturned goods\u00a0to Devi Dayal<\/td>\n3,000<\/td>\n<\/tr>\n
    Jan 9<\/td>\nPurchased goods\u00a0from Raghu Nath subject to a trade discount of 10%<\/td>\n40,000<\/td>\n<\/tr>\n
    Jan 10<\/td>\nSold to Raja Ram goods subject to trade discount of 5%<\/td>\n20,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
  10. Prepare Simple Cash Book from the following transactions\u00a0of Simarn, Delhi-
    \n\n\n\n\n\n\n\n\n\n\n\n\n
    2018<\/strong><\/td>\n<\/td>\nRs.<\/strong><\/td>\n2018<\/strong><\/td>\n<\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
    1\/3<\/td>\nMs. Simran Commenced business with cash<\/td>\n65,000<\/td>\n17\/3<\/td>\nPaid for miscellaneous expenses<\/td>\n450<\/td>\n<\/tr>\n
    3\/3<\/td>\nBought goods for cash, CGST and SGST Paid @ 6% each<\/td>\n6,850<\/td>\n19\/3<\/td>\nReceived cash from Mr. Trilok Chand<\/td>\n4,850<\/td>\n<\/tr>\n
    4\/3<\/td>\nPaid cash to Mr. Mohan<\/td>\n950<\/td>\n22\/3<\/td>\nPurchased goods, CGST and SGST paid @ 6% each<\/td>\n2,500<\/td>\n<\/tr>\n
    6\/3<\/td>\nDeposited in Bank<\/td>\n40,000<\/td>\n22\/3<\/td>\nPaid Salary<\/td>\n4,000<\/td>\n<\/tr>\n
    6\/3<\/td>\nPaid for office furniture in cash, CGST and SGST Paid @ 6% each<\/td>\n4,650<\/td>\n25\/3<\/td>\nPaid rent, CGST and SGST paid @ 6% each<\/td>\n900<\/td>\n<\/tr>\n
    9\/3<\/td>\nSold goods for cash charge CGST and SGST @ 6% each<\/td>\n30,000<\/td>\n28\/3<\/td>\nPaid electricity bill<\/td>\n350<\/td>\n<\/tr>\n
    12\/3<\/td>\nPaid wages in cash<\/td>\n1,200<\/td>\n29\/3<\/td>\nPaid for advertising, CGST and SGST paid @ 6% each<\/td>\n400<\/td>\n<\/tr>\n
    13\/3<\/td>\nPaid for Stationery, CGST and SGST paid @ 6% each<\/td>\n400<\/td>\n31\/3<\/td>\nPaid into Bank<\/td>\n25,000<\/td>\n<\/tr>\n
    15\/3<\/td>\nSold goods for cash, charged CGST and SGST @ 6% each<\/td>\n25,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n

    Ch-4 Recording of Transactions -II Cash Books & other Books<\/strong><\/p>\n

    \n

    Answer<\/strong><\/p>\n

      \n
    1. Credit balance in the bank column of the cash book signifies bank overdraft.\u00a0An overdraft is an extension of credit\u00a0from a lending institution when an account reaches zero.\n
        \n
      1. Opening entry<\/li>\n
      2. Recording of Depreciation<\/li>\n<\/ol>\n<\/li>\n
      3. Yes<\/strong>, as the source documents for recording entries in the sales book are invoices<\/li>\n
      4. Cash book.\u00a0A cash discount is a reduction in the amount of an invoice\u00a0that the seller allows the buyer. This discount is given in exchange for the buyer paying the invoice earlier than the normal payment date of the invoice.<\/li>\n
      5. In small concerns only one journal and one ledger may serve the purpose, because the number of transactions is very small. But in large business concerns the number of transactions are numerous, just one journal and one ledger will not do the job. That will cause much inconvenience i.e., if we have only one journal in a large scale business, it is not possible for one bookkeeper to record all the transactions in time.\u00a0So the journal is sub divided.\u00a0The various advantages of subsidiary books are as follows\n
          \n
        1. Division of Work:\u00a0<\/strong>In place of one journal, many special journals are prepared. This results in division of work among various executives.<\/li>\n
        2. Specialization:<\/strong> If a particular task is handled by a particular executive. This leads to specialization and increases efficiency.<\/li>\n
        3. Time Saving:<\/strong> Dividing journal into different categories means different executives can work simultaneously on different journals which will increase the speed of work and will save time.<\/li>\n
        4. Easy Access to Desired Information:<\/strong> Transactions are recorded on the basis of their nature i.e., purchase transactions in purchase book, sales transactions in sales book, etc. This facilitates easy and quick accessibilities to particular type of transactions.<\/li>\n
        5. Quick Checking:<\/strong> In case of errors in recording, it is easier to find out the reasons of errors.<\/li>\n<\/ol>\n<\/li>\n
        6. Total of Purchases Return Book – Rs. 1,325\n

          Purchase Return Book<\/strong><\/p>\n\n\n\n\n\n\n\n
          Date<\/th>\nParticulars<\/th>\nDebit Note<\/p>\n

          No.<\/th>\n

          		L.F.<\/th>\nDetails<\/th>\nAmount<\/th>\n<\/tr>\n<\/thead>\n
          10, March, 2013<\/td>\nM\/s Rizwan & Sons<\/p>\n

          1 Orient fan 36″ @ Rs. 1,250
          \nLess Trade discount 10%<\/td>\n

          		<\/td>\n<\/td>\n1,250<\/p>\n

          125<\/td>\n

          		1,125<\/td>\n<\/tr>\n
          25, March, 2013<\/td>\nM\/s Ram & Co<\/p>\n

          1 dozen lamp-holders @ Rs. 200 per dozen<\/td>\n

          		<\/td>\n<\/td>\n<\/td>\n200<\/td>\n<\/tr>\n
          <\/td>\nTotal<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n1,325<\/strong><\/p>\n

          ======<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Purchases returns book\u00a0is a book in which the goods returned to suppliers are recorded. It is also called\u00a0returns outward book\u00a0or\u00a0purchases returns day book.<\/li>\n

        7. \n

          Cash Book<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nBank<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBank<\/td>\n<\/tr>\n
          Date<\/strong><\/td>\nParticulars<\/strong><\/td>\nL\/F<\/strong><\/td>\nCash<\/strong><\/td>\nICICI<\/strong><\/td>\nAxis<\/strong><\/td>\nDate<\/strong><\/td>\nParticulars<\/strong><\/td>\nL\/F<\/strong><\/td>\nCash<\/strong><\/td>\nICICI<\/strong><\/td>\nAxis<\/strong><\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n(Rs.)<\/strong><\/td>\n(Rs.)<\/strong><\/td>\n(Rs.)<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n(Rs.)<\/strong><\/td>\n(Rs.)<\/strong><\/td>\n(Rs.)<\/strong><\/td>\n<\/tr>\n
          2013<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n2013<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Mar 1<\/td>\nTo Balanced b\/d<\/td>\n<\/td>\n85,000<\/td>\n2,50,000<\/td>\n<\/td>\nMar 1<\/td>\nBy Balance b\/d<\/td>\n<\/td>\n<\/td>\n<\/td>\n1,75,000<\/td>\n<\/tr>\n
          Mar 3<\/td>\nTo Sales A\/c<\/td>\n<\/td>\n70,000<\/td>\n<\/td>\n<\/td>\nMar 5<\/td>\nBy Salaries A\/c<\/td>\n<\/td>\n<\/td>\n1,00,000<\/td>\n<\/td>\n<\/tr>\n
          Mar 8<\/td>\nTo Raj<\/td>\n<\/td>\n<\/td>\n<\/td>\n90,000<\/td>\nMar 10<\/td>\nBy ICICI<\/td>\nC<\/td>\n50,000<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Mar 10<\/td>\nTo Cash A\/c<\/td>\nC<\/td>\n<\/td>\n50,000<\/td>\n<\/td>\nMar 12<\/td>\nBy Axis<\/td>\nC<\/td>\n<\/td>\n30,000<\/td>\n<\/td>\n<\/tr>\n
          Mar 12<\/td>\nTo ICICI<\/td>\nC<\/td>\n<\/td>\n<\/td>\n30,000<\/td>\nMar 15<\/td>\nBy Cash A\/c<\/td>\nC<\/td>\n<\/td>\n80,000<\/td>\n<\/td>\n<\/tr>\n
          Mar 15<\/td>\nTo ICICI<\/td>\nC<\/td>\n80,000<\/td>\n<\/td>\n<\/td>\nMar 15<\/td>\nBy Balance c\/d<\/td>\n<\/td>\n1,85,000<\/td>\n90,000<\/td>\n<\/td>\n<\/tr>\n
          Mar 15<\/td>\nTo Balance c\/d<\/td>\n<\/td>\n<\/td>\n<\/td>\n55,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n2,35,000<\/p>\n

          =======<\/td>\n

          		3,00,000<\/p>\n

          =======<\/td>\n

          		1,75,000<\/p>\n

          =======<\/td>\n

          		<\/td>\n<\/td>\n<\/td>\n2,35,000<\/p>\n

          =======<\/td>\n

          		3,00,000<\/p>\n

          ======<\/td>\n

          		1,75,000<\/p>\n

          ======<\/td>\n<\/tr>\n

          Mar 16<\/td>\nTo Balance c\/d<\/td>\n<\/td>\n1,85,000<\/td>\n90,000<\/td>\n<\/td>\nMar 16<\/td>\nBy Balance c\/d<\/td>\n<\/td>\n<\/td>\n<\/td>\n55,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          The cash book is used to record receipts and payments of cash. It works as a book of original entry as well as a ledger account. The entries related to receipt and payment of cash are first recorded in the cash book and then posted to the relevant ledger accounts.<\/li>\n

        8. \n

          Cash Book<\/strong><\/p>\n\n<\/thead>\n\n\n\n\n\n\n\n\n\n\n\n
          Date<\/strong><\/td>\nParticulars<\/strong><\/td>\nV.No.<\/strong><\/td>\nCash<\/strong><\/td>\nDiscount<\/strong><\/td>\nDate<\/strong><\/td>\nParticulars<\/strong><\/td>\nV.No.<\/strong><\/td>\nCash<\/strong><\/td>\nDiscount<\/strong><\/td>\n<\/tr>\n
          April 01, 2013<\/td>\nTo Balance b\/d<\/td>\n<\/td>\n25,000<\/td>\n<\/td>\nApril 02, 2013<\/td>\nBy Y<\/td>\n<\/td>\n4,750<\/td>\n250<\/td>\n<\/tr>\n
          April 04, 2013<\/td>\nTo Z<\/td>\n<\/td>\n9,600<\/td>\n400<\/td>\nApril 07, 2013<\/td>\nBy Purchases<\/td>\n<\/td>\n10,000<\/td>\n<\/td>\n<\/tr>\n
          April 11, 2013<\/td>\nTo Sales<\/td>\n<\/td>\n15,000<\/td>\n<\/td>\nApril 21, 2013<\/td>\nBy W<\/td>\n<\/td>\n7,000<\/td>\n500<\/td>\n<\/tr>\n
          April 15, 2013<\/td>\nTo X<\/td>\n<\/td>\n19,500<\/td>\n500<\/td>\nApril 25, 2013<\/td>\nBy Bank<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nApril 30, 2013<\/td>\nBy Drawing<\/td>\n<\/td>\n5,000<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nApril 30, 2013<\/td>\nBy Salary & Wages<\/td>\n<\/td>\n15,000<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nApril 30, 2013<\/td>\nBy Balance c\/d<\/td>\n<\/td>\n7,350<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n69,100<\/strong><\/p>\n

          =====<\/strong><\/td>\n

          		900<\/strong><\/p>\n

          =====<\/strong><\/td>\n

          		<\/td>\n<\/td>\n<\/td>\n69,100<\/strong><\/p>\n

          ======<\/strong><\/td>\n

          		750<\/strong><\/p>\n

          =====<\/strong><\/td>\n<\/tr>\n

          May 1, 2013<\/td>\nTo Balance b\/d<\/td>\n<\/td>\n7,350<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
        9. Subsidiary Books<\/b>\u00a0are those\u00a0books\u00a0of original entry in which transactions of similar nature are recorded at one place and in chronological order. In a big concern, recording of all transactions in one Journal and posting them into various ledger\u00a0accounts\u00a0will be very difficult and involve a lot of clerical work.In this question there is a need to draw Purchase Book, Sales Book, Sales Return Book, & Purchase Return Book.Purchase Book\u00a0<\/strong>is that\u00a0book\u00a0in which we record all the business credit transactions related to the\u00a0purchase\u00a0of goods only. It is an original entry\u00a0book\u00a0like a Cash\u00a0Book. It is also known as\u00a0purchase\u00a0register,\u00a0purchase\u00a0day\u00a0book,\u00a0purchase\u00a0journal and\u00a0purchase\u00a0invoice\u00a0book.Sales book<\/strong> is a\u00a0book\u00a0in which non-cash\u00a0sales\u00a0are recorded with details of customer, invoice, amount and date; these details are later posted to each customer’s account in the\u00a0sales\u00a0ledger.At times the buyer may\u00a0return\u00a0goods due to poor quality, inaccurate quantity, untimely delivery or other reasons. It is also called\u00a0returns\u00a0inwards and an appropriate\u00a0sales return<\/strong>\u00a0or a\u00a0returns\u00a0inward\u00a0book\u00a0is maintained.Purchases returns book<\/strong>\u00a0is a\u00a0book\u00a0in which the goods\u00a0returned\u00a0to suppliers are recorded. It is also called\u00a0returns\u00a0outward\u00a0book\u00a0or\u00a0purchases returns\u00a0day\u00a0book. Goods may be\u00a0returned\u00a0because they are of the wrong kind or not up to sample or because they are damaged etc.The above mentioned all books are prepared as follows:-\n

          Purchase Book<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
          Date<\/strong><\/th>\nParticulars<\/strong><\/th>\n<\/th>\nInvoice No.<\/strong><\/th>\nLF<\/strong><\/th>\nDetails (Rs.)<\/strong><\/th>\nTotal Amt (Rs.)<\/strong><\/th>\n<\/tr>\n<\/thead>\n
          2013<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Jan 1<\/td>\nHari Ram<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n31,200<\/td>\n<\/tr>\n
          Jan 2<\/td>\nMangal<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n28,000<\/td>\n<\/tr>\n
          Jan 4<\/td>\nDevi Dayal<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n13,000<\/td>\n<\/tr>\n
          Jan 6<\/td>\nDevi Dayal<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n28,000<\/td>\n<\/tr>\n
          Jan 6<\/td>\nRaghu Nath<\/td>\n<\/td>\n40,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Jan 10<\/td>\n(-) Trade Discount 10%<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/td>\n36,000<\/td>\n<\/tr>\n
          <\/td>\nPurchase A\/c<\/strong><\/td>\nDr<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n1,36,200<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Sales Book<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          Date<\/th>\nParticulars<\/th>\n<\/th>\nInvoice No.<\/th>\nLF<\/th>\nDetails (Rs.)<\/th>\nTotal Amt (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
          2013<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Jan 1<\/td>\nRamesh<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n21,000<\/td>\n<\/tr>\n
          Jan 2<\/td>\nDina Nath<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n22,000<\/td>\n<\/tr>\n
          Jan 4<\/td>\nZakir Hussain<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n14,000<\/td>\n<\/tr>\n
          Jan 6<\/td>\nRam Saran<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
          Jan 6<\/td>\nGhanshyam<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n12,000<\/td>\n<\/tr>\n
          Jan 10<\/td>\nRaja Ram<\/td>\n<\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n(-) Trade Discount @ 5%<\/td>\n<\/td>\n<\/td>\n<\/td>\n1,000<\/td>\n19,000<\/td>\n<\/tr>\n
          <\/td>\nSales A\/c<\/strong><\/td>\nCr<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n1,08,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Purchase Returns Book<\/strong><\/p>\n\n\n\n\n\n\n\n\n
          Date<\/th>\nParticulars<\/th>\n<\/th>\nDebit Note No.<\/th>\nLF<\/th>\nDetails (Rs.)<\/th>\nTotal Amt (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
          2013<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Jan 4<\/td>\nMangal<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
          Jan 8<\/td>\nDevi Dayal<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n3,000<\/td>\n<\/tr>\n
          <\/td>\nPurchases <\/strong>Returns<\/strong> A\/c<\/strong><\/td>\nCr<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n7,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Sales Returns Book<\/p>\n\n\n\n\n\n\n\n\n\n
          Date<\/th>\nParticulars<\/th>\n<\/th>\nCredit Note No.<\/th>\nLF<\/th>\nDetails (Rs.)<\/th>\nTotal Amt (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
          2013<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Jan 2<\/td>\nRajesh<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n3,000<\/td>\n<\/tr>\n
          Jan 5<\/td>\nZakir Hussain<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n1,800<\/td>\n<\/tr>\n
          Jan 7<\/td>\nRam Saran<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n2,000<\/td>\n<\/tr>\n
          <\/td>\nSales Returns A\/c<\/td>\nDr<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n6,800<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
        10. A cash book is a financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Entries in the cash book are then posted into the\u00a0general ledger. Larger firms usually divide the cash book into two parts: the\u00a0cash disbursement journal\u00a0that records all cash payments, such as accounts payable and operating expenses, and the cash receipts journal, which records all cash receipts, such as accounts receivable and cash sales. In this question it is to be maintained as follows:-\n

          Cash book (Single Column)<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          Date<\/strong><\/td>\nParticulars<\/strong><\/td>\nLF<\/strong><\/td>\nRs.<\/strong><\/td>\nDate<\/strong><\/td>\nParticulars<\/strong><\/td>\nLF<\/strong><\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
          2018<\/td>\n<\/td>\n<\/td>\n<\/td>\n2018<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
          Mar.1<\/td>\nTo Capital A\/c<\/td>\n<\/td>\n65,000<\/td>\nMar.3<\/td>\nBy Purchase A\/c<\/td>\n<\/td>\n6,850<\/td>\n<\/tr>\n
          Mar.9<\/td>\nTo Sales A\/c<\/td>\n<\/td>\n30,000<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n411<\/td>\n<\/tr>\n
          <\/td>\nTo Output CGST A\/c<\/td>\n<\/td>\n1,800<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n411<\/td>\n<\/tr>\n
          <\/td>\nTo Output SGST A\/c<\/td>\n<\/td>\n1,800<\/td>\nMar.4<\/td>\nBy Mr. Mohan<\/td>\n<\/td>\n950<\/td>\n<\/tr>\n
          Mar.15<\/td>\nTo Sales A\/c<\/td>\n<\/td>\n25,000<\/td>\nMar.6<\/td>\nBy Bank A\/c<\/td>\n<\/td>\n40,000<\/td>\n<\/tr>\n
          <\/td>\nTo Output CGST A\/c<\/td>\n<\/td>\n1,500<\/td>\nMar.6<\/td>\nBy Office Furn. A\/c<\/td>\n<\/td>\n4,650<\/td>\n<\/tr>\n
          <\/td>\nTo Output SGST A\/c<\/td>\n<\/td>\n1,500<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n279<\/td>\n<\/tr>\n
          Mar.19<\/td>\nTo Mr. Trilok Chand<\/td>\n<\/td>\n4,850<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n279<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.12<\/td>\nBy Wages A\/c<\/td>\n<\/td>\n1,200<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.13<\/td>\nBy Stationery A\/c<\/td>\n<\/td>\n400<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n24<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n24<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.17<\/td>\nBy Mise. Exp. A\/c<\/td>\n<\/td>\n450<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.22<\/td>\nBy Purchase A\/c<\/td>\n<\/td>\n2,500<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n150<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n150<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.22<\/td>\nBy Salary A\/c<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.25<\/td>\nBy Rent A\/c<\/td>\n<\/td>\n900<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n54<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n54<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.28<\/td>\nBy Electricity bill<\/td>\n<\/td>\n350<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.29<\/td>\nBy Advertising A\/c<\/td>\n<\/td>\n400<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input CGST A\/c<\/td>\n<\/td>\n24<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nBy Input SGST A\/c<\/td>\n<\/td>\n24<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.31<\/td>\nBy Bank A\/c<\/td>\n<\/td>\n25,000<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n<\/td>\nMar.31<\/td>\nBy Balance c\/d<\/td>\n<\/td>\n41,916<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/td>\n1,31,450<\/strong><\/td>\n<\/td>\nTotal<\/strong><\/td>\n<\/td>\n1,31,450<\/strong><\/td>\n<\/tr>\n
          Apr. 1<\/td>\nTo Balance c\/d<\/td>\n<\/td>\n41,916<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n
          \n
          \n
          \n

          Class 11 Accountancy Chapter Wise Important Questions<\/h2>\n
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            \n
          1. Introduction to accounting<\/a><\/li>\n
          2. Theory Base of Accounting<\/a><\/li>\n
          3. Recording of Transactions -I Vouchers, Journals & Ledgers<\/a><\/li>\n
          4. Recording of Transactions -II Cash Books & other Books<\/a><\/li>\n
          5. Bank Reconciliation Statement<\/a><\/li>\n
          6. Depreciation Provisions and Reserves<\/a><\/li>\n
          7. Bill of Exchange<\/a><\/li>\n
          8. Trial Balance and Rectification of Errors<\/a><\/li>\n
          9. Financial Statements -I Sole Proprietorship<\/a><\/li>\n
          10. Financial Statements -II Adjustments<\/a><\/li>\n
          11. Accounts from Incomplete Records<\/a><\/li>\n
          12. Computers in Accounting<\/a><\/li>\n
          13. Computerised Accounting System<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

            Recording of Transactions – II Extra Questions of Class 11 Accountancy. myCBSEguide has just released Chapter Wise Question Answers for class 11. Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. Accountancy describes the duties of an accountant, the person whose job is to keep, … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1418,1346],"tags":[1872,1871,1839,1838,1833,1832],"class_list":["post-28159","post","type-post","status-publish","format-standard","hentry","category-accountancy","category-cbse","tag-cbse-class-11-accountancy","tag-chapter-wise-important-questions","tag-extra-questions","tag-important-questions","tag-latest-exam-questions","tag-practice-questions"],"yoast_head":"\nRecording of Transactions - II Extra Questions of Class 11 Accountancy<\/title>\n<meta name=\"description\" content=\"Recording of Transactions - II Extra Questions of Class 11 Accountancy with complete solutions are available for download in\u00a0myCBSEguide.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mycbseguide.com\/blog\/recording-of-transactions-ii-extra-questions-of-class-11-accountancy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recording of Transactions - 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