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Syllabus

Recording of Transactions - II — Syllabus

CBSE · Class 11 · Accountancy

What Recording of Transactions - II covers in CBSE Class 11 Accountancy: 4 topics, for the 2026-27 session. Part of the CBSE Class 11 Accountancy syllabus.

193 questions72 flashcards5 concepts

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4 Topics · CBSE Class 11 Accountancy · 2026-27

Topics in Recording of Transactions - II

1

1. Special Journals and Their Purpose

  • Special journals are also called daybooks or subsidiary books.
  • They are used to record transactions of similar nature in separate books.
  • This system saves time, helps division of labour, and improves accuracy.
2

2. Cash Book

  • Cash book records all transactions relating to cash receipts and cash payments.
  • It starts with the cash or bank balances at the beginning of the period.
  • It is generally prepared on a monthly basis.
3

3. Single Column and Double Column Cash Book

  • Single column cash book records only cash transactions.
  • Double column cash book records both cash and bank transactions.
  • In double column cash book, payments into bank are entered on the debit side in the bank column and the same amount is entered on the credit side in the cash column.
4

4. Petty Cash Book and Imprest System

  • Small repetitive payments such as conveyance, cartage, postage, telegrams, and other miscellaneous expenses are recorded in the petty cash book.
  • It reduces the burden on the chief cashier and keeps the main cash book uncluttered.
  • The petty cashier works on the Imprest system.

Key Concepts

Central concept: Special purpose books and cash book system for recording business transactions efficiently

Special journalsCash BookPetty Cash BookPurchases Journal BookPurchases Return Journal BookSales Journal BookSales Return Journal BookJournal Proper

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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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All CBSE Class 11 Accountancy Syllabus

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