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Recording of Transactions - II

Odisha Board · Class 11 · Accountancy

Complete topic list for Recording of Transactions - II in Odisha Board Class 11 Accountancy. Key concepts, sub-topics, and what to focus on for board exams.

104 questions20 flashcards5 concepts

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4 Topics · Odisha Board Class 11 Accountancy

Topics in Recording of Transactions - II

1

Need for Special Purpose Books

  • As business expands, recording all transactions in one journal becomes cumbersome
  • Special journals are created for repetitive transactions of similar nature
  • Also called daybooks or subsidiary books
2

Cash Book

  • Records all cash receipts and payments in chronological order
  • Serves dual purpose of journal and ledger (cash account)
  • Called book of original entry
3

Petty Cash Book

  • Records small payments like postage, cartage, refreshments, etc.
  • Maintained by petty cashier under Imprest System
  • Fixed amount (imprest amount) given at beginning of period
4

Purchases Book and Purchases Return Book

  • Purchases Book records only credit purchases of goods meant for resale
  • Cash purchases recorded in cash book
  • Purchase of assets (furniture, machinery) recorded in Journal Proper

Key Concepts

These are specialized journals usedA specialized book recording all cashA subsidiary book maintained to recordRecords all credit purchases of goodsRecords goods returned to suppliers due

Frequently Asked Questions

What are the important topics in Recording of Transactions - II for Odisha Board Class 11 Accountancy?
Recording of Transactions - II covers several key topics that are frequently asked in Odisha Board Class 11 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Recording of Transactions - II — Odisha Board Class 11 Accountancy?
Understand the core concepts first, then work through the 104 practice questions available for this chapter. Revise formulas and 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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