Chapter 4: Recording of Transactions – 2 · NCERT · Class 11 · Accountancy

Q11Written answer

Record the following transactions during the week ending June. 30, 2017 with a weekly imprest ₹ 500.

		₹
24	Stationery	100
25	Bus fare	12
25	Cartage	40
26	Taxi fare	80
27	Wages to casual labour	90
29	Postage	80

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Worked solution

The petty cash book can be created with the following transactions as shown below.

Petty Cash Book
Amount Received	Date	Particulars	Voucher No.	Amount Paid	Analysis of Payments					Remarks
₹	2017 Jun			₹	Postage	Telephone & Telegram	Conveyance	Stationery	Misc.	Remarks
	2017
500	24 Jun	Cash Received
	24 Jun	Stationery		100				100
	25 Jun	Bus Fare		12			12
	25 Jun	Cartage		40			40
	26 Jun	Taxi Fare		80			80
	27 Jun	Wages		90					90
	27 Jun	Postage		80	80
				402	80		132	100	90
	27 Jun	Balance c/d		98
500				500
98	28 Jun	Balance b/d
402	28 Jun	Cash received

Q12Written answer

Prepare petty cash book from the following transactions. The imprest amount is ₹ 2,000.

July 2017		₹
01	Paid cartage	50
02	STD charges	40
02	Bus fare	20
03	Postage	30
04	Refreshment for employees	80
06	Courier charges	30
08	Refreshment of customer	50
10	Cartage	35
15	Taxi fare to the manager	70
18	Stationery	65
20	Bus fare	10
22	Fax charges	30
25	Telegrams charges	35
27	Postage stamps	200
29	Repair on furniture	105
30	Laundry expenses	115
31	Miscellaneous expenses	100

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Worked solution

The petty cash book can be created from the following transactions as shown below.

Petty Cash Book
Amount Received	Date	Particulars	Voucher No.	Amount Paid	Analysis of Payments					Remarks
₹	2017 July			₹	Postage	Telephone & Telegram	Conveyance	Stationery	Misc.	Remarks
	2017
2000	01 Jul	Cash received
	01 Jul	Cartage		50			50
	02 Jul	STD Charges		40		40
	02 Jul	Bus fare		20			20
	03 Jul	Postage		30	30
	04 Jul	Refreshments		80					80
	06 Jul	Courier Charges		30	30
	08 Jul	Refreshments		50					50
	10 Jul	Cartage		35			35
	15 Jul	Taxi fare		70			70
	18 Jul	Stationery		65				65
	20 Jul	Bus fare		10			10
	22 Jul	Fax		30		30
	25 Jul	Telegram Charges		35		35
	27 Jul	Postage		200	200
	29 Jul	Furniture Repair		105					105
	30 Jul	Laundry		115					115
	31 Jul	Misc		100					100
				1065	260	105	185	65	450
	31 Jul	Balance c/d		935
2,000				2,000
935	01 Aug	Balance b/d
1,065	01 Aug	Cash received

The cash Balance at the end of the week is ₹.935

Q13Written answer

Enter the following transactions in the Purchase Journal (Book) of M/s Gupta Traders of July 2017.

01	Bought from Rahul Traders as per invoice no. 20041
	40 Registers @ ₹ 60 each
	80 Gel Pens @ ₹ 15 each
	50 note books @ ₹ 20 each
	Trade discount 10%.
15	Bought from Global Stationers as per invoice no. 1132
	40 Ink Pads @ ₹ 8 each
	50 Files @ ₹ 10 each
	20 Color Books @ ₹ 20 each
	Trade Discount 5%
23	Purchased from Lamba Furniture as per invoice no. 3201
	2 Chairs @ 600 per chair
	1 Table @ 1,000 per table
25	Bought from Mumbai Traders as per invoice no. 1111
	10 Paper Rim @ ₹ 100 per rim
	400 drawing Sheets @ ₹ 3 each
	20 Packet water colour @ ₹ 40 per packet

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Worked solution

From the above question, we see that Gupta Traders deals with stationery. On 23^rd July, the purchase of furniture is toward the use of the company and hence, will not be considered as an entry in purchase book.

The purchase book for the above-mentioned transactions is created below.

Books of M/s Gupta Traders Purchases Book
Date	Invoice No.	Name of the Supplier (Account to be credited)	L.F.	Details ₹	Amount ₹
2017
01 Jul	20041	Rahul Traders
		40 Registers @ ₹ 60 each		2,400
		80 Gel Pens @ ₹ 15 each		1,200
		50 Note Books @ ₹ 20 each		1,000
				4,600
		Less: Trade Discount 10%		(460)	4,140
15 Jul	1132	Global Stationers
		40 Ink Pads @ ₹ 8 each		320
		50 Files @ ₹ 10 each		500
		20 Colour Books @ ₹ 20 each		400
				1,220
		Less: Trade discount 5%		(61)	1,159
25 Jul	1111	Mumbai Traders
		10 Paper rims @ ₹ 100 each		1,000
		400 Drawing Sheets @ ₹ 3 each		1,200
		20 Packets Water Colour @ ₹ 40 per pack		800	3,000

		Purchases Account			8,299

The purchase book does not contain a details column, but it is included here to help the students understand the concept.

Q14Written answer

Enter the following transactions in the sales (journal) book of M/s. Bansal electronics.

2014

September

01	Sold to Amit Traders as per bill no.4321
	20 Pocket Radio @ 70 per Radio
	2, T.V. set, B&W. (6.) @ 800 Per T.V.
10	Sold to Arun Electronics as per bill no.4351
	5 T.V. sets (20.) B&W @ ₹ 3,000 per T.V.
	2 T.V. sets (21.) Colour @ ₹ 4,800 per T.V.
22	Sold to Handa Electronics as per bill no.4,399
	10 Tape recorders @ ₹ 600 each
	5 Walkman @ ₹ 300 each
28	Sold to Harish Trader as per bill no.4430
	10 Mixer Juicer Grinder @ ₹ 800 each.

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Worked solution

The sales journal book of M/s. Bansal Electronics is created as shown below

Books of M/s Bansal Electronics Sales Book
Date	Bill No.	Name of the Customer (Account to be debited)	L.F.	Details ₹	Amount ₹
2014
Sep 01	4321	Amit Traders
		20 Pocket Radio @ ₹ 70 Per Radio		1,400
		2 T.V Set, B&W (6″) @ ₹ 800 Per T.V.		1,600	3,000
Sep 10	4351	Arun Electronics
		5 T.V. sets (20″) B&W @ ₹ 3,000 per T.V.		15,000
		2 T.V. sets (21″) Colour @ ₹ 4,800 per T.V		9,600	24,600
Sep 22	4399	Handa Electronics
		10 Tape Recorders @ ₹ 600 each		6,000
		5 Walkman @ ₹ 300 each		1,500	7,500
Sep 28	4430	Harish Traders
		10 Mixer Juicer Grider @ ₹ 800 each		8,000	8,000

		Sales Account			43,100

Q15Written answer

Prepare Return Inward Journal (Book) from the following transactions of M/s Bansal Electronics for August 2017.

		₹
04	M/s Gupta Traders returned the goods	1,500
10	Goods returned from M/s Harish Traders	800
18	M/s Rahul Traders returned the goods not as per specifications	1,200
28	Goods returned from Sushil Traders	1,000

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Worked solution

Return Inward Book for M/s Bansal Electronics is as shown below.

Sales Return Book
Date	Credit Note No.	Name of Customer (Account to be credited)	L.F.	Amount ₹
2017
Aug.04		M/s Gupta Traders		1,500
Aug.10		M/s Harish Traders		800
Aug 18		M/s Rahul Traders		1,200
Aug.28		Sushil Traders		1,000

		Sales Return Account		4,500

Q16Written answer

Prepare a purchase return (journal) book from the following transactions for May 2017.

		₹
05	Returned goods to M/s Kartik Traders	1,200
10	Goods returned to Sahil Pvt. Ltd.	2,500
17	*Goods returned to M/s Kohinoor Traders for list price ₹ 2,000 less* 10% trade discount.**
28	Return outwards to M/s Handa Traders	550

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Worked solution

The purchase return journal for the transactions is shown below.

Purchases Return Book
Date	Debit Note No.	Name of Supplier (Account to be debited)		L.F.	Amount ₹
2017
May. 05		M/s Kartik Traders			1,200
May. 10		Sahil Pvt. Ltd.			2,500
May. 17		M/s Kohinoor Trader
		List Price	2,000
		Less: 10% Trade discount	(200)		1,800
May. 28		M/s Handa Traders			550

		Purchases Return Account			6,050

Q17Written answer

Prepare proper subsidiary books and post them to the ledger from the following transactions for the month of January 2017.

		₹
01	Goods sold to Sachin	5,000
04	Purchase from Kushal Traders	2,480
06	Sold goods to Manish Traders	2,100
07	Sachin returned goods	600
08	Returns to Kushal Traders	280
10	Sold to Mukesh	3,300
14	Purchased from Kunal Traders	5,200
15	Furniture purchased from Tarun	3,200
17	Bought of Naresh	4,060
20	Return to Kunal Traders	200
22	Return inwards from Mukesh	250
24	Purchased goods from Kirit & Co. for the list price of	5,700
	less 10% trade discount
25	Sold to Shri Chand goods	6,600
	less 5% trade discount
26	Sold to Ramesh Brothers	4,000
28	Return outwards to Kirit and Co.	1,000
	less 10% trade discount
28	Ramesh Brothers returned goods ₹ 500.

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Worked solution

Subsidiary book and ledger entries for the transactions are shown below.

Journal
Purchases Book
Date	Invoice No.	Name of Supplier (Accounts to be credited)		L.F.	Amount ₹
2017
Jan.04		Kushal Traders			2,480
Jan.14		Kunal Traders			5,200
Jan.17		Naresh			4,060
Jan.24		Kirit and Co.	5,700
		Less: Trade Discount 10%	(570)		5,130

		Purchases Account			16,870

Sales Book
Date	Invoice No.	Name of Customer (Accounts to be debited)		L.F.	Amount ₹
2017
Jan. 01		Sachin			5,000
Jan.06		Manish Traders			2,100
Jan.10		Mukesh			3,300
Jan.25		Shri Chand	6,600
		Less: 5% Trade Discount	(330)		6,270
Jan.26		Ramesh Brothers			4,000

		Sales Account			20,670

Sales Return Book
Date	Credit Note	Name of Customer (Accounts to be credited)	L.F.	Amount ₹
2017
Jan.07		Sachin		600
Jan.22		Mukesh		250
Jan.28		Ramesh Brothers		500

		Sales Return Account		1,350

Purchases Return Book
Date	Debit Note	Name of Supplier (Accounts to be debited)		L.F.	Amount ₹
2017
Jan.08		Kushal Traders			280
Jan.20		Kunal Traders			200
Jan.28		Kirit and Co.	1,000
		Less: 10% Trade Discount	(100)		900

		Sales Return A/c			1,380

Journal Proper
Date			Particulars		L.F.	Debit Amount ₹	Credit Amount ₹
2017
Jan.15	Furniture A/c			Dr.		3,200
		To Tarun					3,200
	(Furniture purchased from Tarun)

Ledger
Purchases Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.28	Sundries as per Purchases Book		16,870
				Jan.28	Balance c/d		16,870

			16,870				16,870

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				Jan.28	Sundries as per Sales Book		20,670
Jan.28	Balance c/d		20,670
			20,670				20,670

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.28	Sundries as per Sales Return Book		1,350
				Jan.28	Balance c/d		1,350

			1,350				1,350

Purchases Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				Jan.28	Sundries as per Purchases Return Book		1,380
Jan.28	Balance c/d		1,380
			1,380				1,380

Sachin’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.01	Sales		5,000	Jan.07	Sales Return		600
				Jan.28	Balance c/d		4,400

			5,000				5,000

Kushal Traders’ Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.08	Purchases Return		280	Jan.04	Purchases		2,480
Jan.28	Balance c/d		2,200

			2,480				2,480

Manish Traders’ Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.06	Sales		2,100
				Jan.28	Balance c/d		2,100
			2,100				2,100

Mukesh’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.10	Sales		3,300	Jan.22	Sales Return		250
				Jan.28	Balance c/d		3,050
			3,300				3,300

Kunal Traders’ Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.20	Purchase Return		200	Jan.14	Purchases		5,200
Jan.28	Balance c/d		5,000
			5,200				5,200

Furniture Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.15	Tarun		3,200
				Jan.28	Balance c/d		3,200
			3,200				3,200

Tarun’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				Jan.15	Furniture		3,200
Jan.28	Balance c/d		3,200
			3,200				3,200

Naresh’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				Jan.17	Purchases		4,060
Jan.28	Balance c/d		4,060
			4,060				4,060

Kirit & Co. Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.28	Purchases Return		900	Jan.24	Purchases		5,130
Jan.28	Balance c/d		4,230
			5,130				5,130

Shri Chand & Co. Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.25	Sales		6,270
				Jan.28	Balance c/d		6,270
			6,270				6,270

Ramesh’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Jan.26	Sales		4,000	Jan.28	Sales Return		500
				Jan.28	Balance c/d		3,500
			4,000				4,000

Q18Written answer

The following balances of the ledger of M/s Marble Traders on May 01, 2017:

	₹
Cash in hand	6,000
Cash at bank	12,000
Bills receivable	7,000
Ramesh (Cr.)	3,000
Stock (Goods)	5,400
Bills payable	2,000
Rahul (Dr.)	9,700
Himanshu (Dr.)	10,000

Transactions during the month were:

May		₹
01	Goods sold to Manish	3,000
02	Purchased goods from Ramesh	8,000
03	Received cash from Rahul in full settlement	9,200
05	Cash received from Himanshu on account	4,000
06	paid to Ramesh by cheque	6,000
08	Rent paid by cheque	1,200
10	Cash received from Manish	3,000
12	Cash sales	6,000
14	Goods returned to Ramesh	1,000
15	Cash paid to Ramesh in full settlement	3,700
	Discount received	300
18	Goods sold to Kushal	10,000
20	Paid trade expenses	200
21	Drew for personal use	1,000
22	Goods return from Kushal	1,200
24	Cash received from Kushal	6,000
26	Paid for stationery	100
27	Postage charges	60
28	Salary Paid	2,500
29	Goods purchased from Sheetal Traders	7,000
30	Sold goods to Kirit	6,000
	Goods purchased from Handa Traders	5,000

Journalise the above transactions and post them to the ledger.

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Worked solution

The above transactions are journalised and posted to the ledger as shown below.

Books of M/s. Marble Traders
Journal
Date	Particulars			L.F.	Debit Amount ₹	Credit Amount ₹
2017	Cash A/c		Dr.		6,000
May.01	Bank A/c		Dr.		12,000
	Bills Receivable A/c		Dr.		7,000
	Stock A/c		Dr.		5,400
	Rahul’s A/c		Dr.		9,700
	Himanshu A/c		Dr.		10,000
		To Ramesh’s A/c				3,000
		To Bills Payable A/c				2,000
		To Capital A/c (Balancing figure )				45,100
	(Balance brought from last year)

May.01	Manish		Dr.		3,000
		To Sales A/c				3,000
	(Goods sold to Manish)

May.02	Purchases A/c		Dr.		8,000
		To Ramesh				8,000
	(Goods purchased from Ramesh)

May.03	Cash A/c		Dr.		9,200
	Discount Allowed A/c		Dr.		500
		To Rahul				9,700
	(Cash received from Rahul and discount allowed)

May. 05	Cash A/c		Dr.		4,000
		To Himanshu				4,000
	(Cash received from Himanshu)

May.06	Ramesh		Dr.		6,000
		To Bank A/c				6,000
	(Cheque issued to Ramesh)

May. 08	Rent A/c		Dr.		1,200
		To Bank A/c				1,200
	(Rent paid by cheque)

May.10	Cash A/c		Dr.		3,000
		To Manish				3,000
	(Cash received from Manish)

May.12	Cash A/c		Dr.		6,000
		To Sales A/c				6,000
	(Goods sold for cash)

May.14	Ramesh		Dr.		1,000
		To Purchases Return A/c				1,000
	(Goods returned to Ramesh)

May.15	Ramesh		Dr.		4,000
		To Cash A/c				3,700
		To Discount Received A/c				300
	(Cash paid to Ramesh and discount received)

May.18	Kushal		Dr.		10,000
		To Sales A/c				10,000
	(Goods sold to Kushal)

May.20	Trade Expenses A/c		Dr.		200
		To Cash A/c				200
	(Trade expenses paid)

May.21	Drawings A/c		Dr.		1,000
		To Cash A/c				1,000
	(Cash withdrawn for personal use)

May.22	Sales Return A/c		Dr.		1,200
		To Kushal				1,200
	(Kushal returned goods)

May.24	Cash A/c		Dr.		6,000
		To Kushal				6,000
	(Cash received from Kushal)

May.26	Stationery A/c		Dr.		100
		To Cash A/c				100
	(Stationery paid)

May.27	Postages A/c		Dr.		60
		To Cash A/c				60
	(Postage charges paid)

May.28	Salaries A/c		Dr.		2,500
		To Cash A/c				2,500
	(Salary paid)

May.29	Purchases A/c		Dr.		7,000
		To Sheetal Traders				7,000
	(Goods purchased from Sheetal Traders)

May.30	Kirit		Dr.		6,000
		To Sales A/c				6,000
	(Goods sold to Kirit)

May.30	Purchases A/c		Dr.		5,000
		To Handa Traders				5,000
	(Goods purchased from Handa Traders)
	Total				1,35,060	1,35,060

Ledger
Cash Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		6,000	May.15	Ramesh		3,700
May.03	Rahul		9,200	May.20	Trade Expenses		200
May.05	Himanshu		4,000	May.21	Drawings		1,000
May.10	Manish		3,000	May.26	Stationary		100
May.12	Sales		6,000	May.27	Postage		60
May.24	Kushal		6,000	May.28	Salaries		2,500
				May.30	Balance c/d		26,640
			34,200				34,200

Bank Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		12,000	May.06	Ramesh		6,000
				May.08	Rent		1,200
				May.30	Balance c/d		4,800
			12,000				12,000

Bills Receivable Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		7,000
				May.30	Balance c/d		7,000
			7,000				7,000

Stock Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		5,400
				May.30	Balance c/d		5,400
			5,400				5,400

Rahul’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		9,700	May.03	Cash		9,200
				May.03	Discount Allowed		500
			9,700				9,700

Himanshu’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Balance b/d		10,000	May.05	Cash		4,000
				May.30	Balance c/d		6,000
			10,000				10,000

Ramesh’s Account

Dr.

Cr.

Date

Particulars

J.F.

Amount

₹

Date

Particulars

J.F.

Amount

₹

2017

May.06

Bank

6,000

May.01

Balance b/d

3,000

May.14

Purchases Return

1,000

May.02

Purchases

8,000

May.15

Cash

3,700

May.15

Discount Received

300

11,000

Bills Payable Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.01	Balance b/d		2,000
May.30	Balance c/d		2,000
			2,000				2,000

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.01	Balance b/d		45,100
May.30	Balance c/d		45,100
			45,100				45,100

Manish’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.01	Sales		3,000	May.10	Cash		3,000

			3,000				3,000

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.01	Manish		3,000
				May.12	Cash		6,000
				May.18	Kushal		10,000
May.30	Balance c/d		25,000	May.30	Kirit		6,000
			25,000				25,000

Purchases Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.02	Ramesh		8,000
May.29	Sheetal Traders		7,000
May.30	Handa Traders		5,000	May.30	Balance c/d		20,000
			20,000				20,000

Discount Allowed Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.03	Rahul		500
				May.30	Balance c/d		500
			500				500

Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.08	Bank		1,200
				May.30	Balance c/d		1,200
			1,200				1,200

Discount Received Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.15	Ramesh		300
May.30	Balance c/d		300
			300				300

Kushal’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.18	Sales		10,000	May.22	Sales Return		1,200
				May.24	Cash		6,000
				May.30	Balance c/d		2,800
			10,000				10,000

Trade Expenses Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.20	Cash		200
				May.30	Balance c/d		200
			200				200

Drawing’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.21	Cash
			1,000	May.30	Balance c/d		1,000
			1,000				1,000

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.22	Kushal		1,200
				May.30	Balance c/d		1,200
			1,200				1,200

Stationery Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.26	Cash		100
				May.30	Balance c/d		100
			100				100

Postages Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.27	Cash		60
				May.30	Balance c/d		60
			60				60

Salaries Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.28	Cash		2,500
				May.30	Balance c/d		2,500
			2,500				2,500

Sheetal Trader’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.29	Purchases		7,000
May.30	Balance c/d		7,000
			7,000				7,000

Handa Trader’s Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.30	Purchases		5,000
May.30	Balance c/d		5,000
			5,000				5,000

Purchases Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
				May.14	Ramesh		1,000
May.30	Balance c/d		1,000
			1,000				1,000

Kirit’s Account
Dr							Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
May.30	Sales		6,000
				May.30	Balance c/d		6,000
			6,000				6,000

Concepts Covered in This Chapter

Cash Book
Single Column Cash Book
Posting of the Double Column Cash Book
Petty Cash Book
Posting from the Petty Cash Book
Conveyance Account
Balancing of Cash Book
Sales Account
Purchases Account

Conclusion

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Chapter 4: Recording of Transactions – 2

Numerical Questions for NCERT Accountancy Solutions Class 11 Chapter 4