Recording of Transactions I · Class 11 Accountancy · Chapter 3
📊 Recording of Transactions – I
CBSE Class 11 Humanities & Commerce · Accountancy · Chapter 1
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📖Notes Deck
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Download PDF →Top question patterns · CBSE annual / SQP aggregate
| 80% | Effect of transactions on the accounting equation (table) — Three-head table, show two signed effects per line, total and prove Assets = Liabilities + Capital. | 4 MARKS |
| 90% | Journalise a block of 5-8 transactions — Correct format + apply Dr/Cr rule per account type + narration + verify Dr=Cr each entry. Net off trade discount. | 6 MARKS |
| 70% | State the rules of debit and credit (modern / traditional) — Name approach, give rule per class, one example each. Assets & expenses behave alike (Dr=increase). | 3 MARKS |
| 60% | Pass the opening / a compound journal entry — Opening: all assets Dr, all liabilities + capital Cr (capital is balancing figure). Compound: many Dr or Cr, one entry. | 3 MARKS |
| 55% | Source documents and vouchers (types / accounting voucher) — Name cash memo, invoice/bill, receipt, pay-in-slip, cheque, debit/credit note; voucher = written evidence prepared from the source doc. | 3 MARKS |
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