Recording of Transactions - II
CBSE · Class 11 · Accountancy
Complete topic list for Recording of Transactions - II in CBSE Class 11 Accountancy. Key concepts, sub-topics, and what to focus on for board exams.
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Topics in Recording of Transactions - II
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. 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. 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. 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
Frequently Asked Questions
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Sources & Official References
- NCERT Official — ncert.nic.in
- CBSE Academic — cbseacademic.nic.in
- CBSE Official — cbse.gov.in
- National Education Policy 2020 — education.gov.in
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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