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Recording of Transactions - II — Study Plan

CBSE · Class 11 · Accountancy

A step-by-step study plan for Recording of Transactions - II, CBSE Class 11 Accountancy: what to learn first, what to practise and when to revise.

193 questions72 flashcards5 concepts

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Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: 1. Special Journals and Their Purpose, 2. Cash Book, 3. Single Column and Double Column Cash Book.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 193 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Recording of Transactions - II after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Special journals are used for repeated transactions.
  • They are also called daybooks or subsidiary books.
  • They make accounting work faster and more systematic.
  • Cash Book records all cash receipts and cash payments.
  • It functions as both journal and ledger cash account.
  • It is also called the book of original entry.
  • Contains one amount column on each side.
  • Records only cash transactions.
  • Receipts are entered on the debit side.

Common Mistakes to Avoid

All cash and bank transactions are recorded in the journal and then posted to cash and bank accounts in the ledger.

A bearer cheque and an order cheque are transferred in the same way.

A/c payee only crossing and special crossing mean the same thing.

Memory Tips

Meaning and role of special journals

Books covered in the chapter

Cash book nature

Cash book also called book of original entry

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Frequently Asked Questions

What are the important topics in Recording of Transactions - II for CBSE Class 11 Accountancy?
Key topics in Recording of Transactions - II include Special Journals and Their Purpose, Cash Book, Single Column and Double Column Cash Book, Petty Cash Book and Imprest System. Study these first, then practise questions on each for Class 11 exams.
How should I revise Recording of Transactions - II for Class 11 exams?
Learn the core ideas first, then work through the 193 practice questions on Recording of Transactions - II. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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