Recording of Transactions II · Class 11 Accountancy · Chapter 4
📊 Recording of Transactions – II
CBSE Class 11 Humanities & Commerce · Accountancy · Chapter 1
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Download PDF →Top question patterns · CBSE annual / SQP aggregate
| 85% | Prepare and balance a ledger account (post + balance c/d + balance b/d) — T-account, post on the same side, total both sides, balance c/d on shorter side, bring b/d down opposite, interpret Dr/Cr. | 4 MARKS |
| 80% | Prepare a double-column (cash + bank) cash book with contra entries — Receipts debit, payments credit; cash vs bank column; mark contra 'C'; balance both columns (e.g. Cash ₹15,000 Dr, Bank ₹42,000 Dr). | 6 MARKS |
| 60% | What is a contra entry? Example + how marked — Cash↔bank, both columns of same cash book, 'C' in L.F., not re-posted to ledger. | 3 MARKS |
| 90% | Which special purpose book records a given transaction — Credit goods → purchases/sales book; cash → cash book; credit asset → journal proper; returns → return books. | 3 MARKS |
| 55% | Imprest petty cash / distinguish journal vs ledger — Imprest = fixed float reimbursed by amount spent; journal = first record/chronological, ledger = classified account-wise/balanced. | 3 MARKS |
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