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Learn Recording of Transactions – II in Accountancy

In the CBSE Class 11 Accountancy syllabus, the chapter "Recording of Transactions - II" represents a crucial turning point in your understanding of practical bookkeeping. While part one introduced the foundational concept of the Journal, real-world businesses dealing with hundreds of daily transactions cannot efficiently record everything in one single chronological book. This chapter explores the division of labor in accounting by introducing Special Purpose Books, fundamentally changing how high-volume transactions are organized, tracked, and posted. Understanding this framework is a highly relevant milestone for aspiring commerce professionals, as it mirrors the practical accounting systems used in real corporate environments.

In this chapter, you will transition from basic journalizing to utilizing specific subsidiary books. You will learn to prepare and balance the Cash Book, which is further subdivided into the Single Column, the Double Column (incorporating both cash and bank columns), and the Petty Cash Book for day-to-day minor expenses. Furthermore, you will master the Purchases Book (used strictly for the credit purchase of goods), the Sales Book (for credit sales), as well as their respective return books. Finally, you will learn the crucial application of the Journal Proper, which acts as the residual book for transactions that do not fit into any specialized category, such as asset purchases on credit, depreciation, or outstanding expenses.

Subdivision of Journal: Special Purpose Books Primary Journal Cash Book Records all Cash & Bank transactions Purchases Book Records Credit Purchase of Goods Sales Book Records Credit Sale of Goods Journal Proper Records remaining complex entries Single Col. Double Col. Petty Cash Purch. Return Sales Return Rule of Thumb: Never record Cash transactions in Purchases/Sales Books!

The infographic above clearly maps out the subdivision of the primary journal into specific Special Purpose Books. As illustrated, each transaction type flows into its dedicated ledger to ensure a streamlined accounting process. From an examination perspective, this chapter is practically rigorous and heavily tested. You are almost guaranteed to face a practical long-answer question requiring you to prepare a Double Column Cash Book or to post a mixed set of transactions into various subsidiary books. A pro tip for scoring high marks: pay meticulous attention to contra entries (transactions involving both cash and bank accounts simultaneously) by clearly marking them with a 'C' in the ledger folio column, and always remember that the credit purchase of assets (like machinery or furniture) belongs in the Journal Proper, not the Purchases Book!

Mastering subsidiary books requires hands-on practice, and it is completely normal to feel overwhelmed by the detailed tabular formats and balancing rules initially. If you are finding these specific accounting ledgers challenging, UrbanPro is here to help! Connect with highly experienced, verified Class 11 Accountancy tutors on the UrbanPro platform who offer tailored online and offline tuition. Whether you need step-by-step guidance on Petty Cash systems or specialized tricks for your board exam preparation, a dedicated tutor can help you build absolute confidence in your bookkeeping skills today.


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Top Tutors who teach Recording of Transactions – II

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locationImg Prem Nagar, Hisar
20 yrs of Exp students 42 students
greenClock 8084 hrs of classes completed
rsIcon 600 per hour
Received certificates outstanding result by students in CBSE exam from HRD Minister Govt of India.
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I am very expert in teaching the basics with simple examples and make to understand the concepts very simple way. It will helpful for the students to understand and apply at a given situation especially application-based and high thinking problems. In fact, I will not teach the student but help to learn the subject in a more independent way and comfort.

Tanisha Lakkala

Sir is an incredible teacher. Before joining his class, I struggled with understanding accountancy, but his practical examples and practice sessions helped me gain confidence. I started understanding the 'why' behind each step. I actually started enjoying the subject now. Thank you

Skills: Accounts , Commerce and more
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Vinay raj Katakam Class 11 Tuition trainer in Hyderabad
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12 yrs of Exp students 72 students
greenClock 1263 hrs of classes completed
rsIcon 800 per hour
Awardee of 2 international & 2 national, published articles & having 9 years of teaching experience.
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Vinay Raj Katakam is a passionate educator with over 10 years of experience teaching Accountancy and Economics. He holds an M.Com degree from Osmania University, where he graduated as a topper, along with CA-IPCC and NET qualifications. Dedicated to his students’ success, Vinay goes above and beyond to ensure their doubts are thoroughly clarified and their understanding of concepts is complete. His contributions to education have earned him 2 international and 2 national awards, and his research has been published in reputed journals. He is also recognized as a leading guest lecturer at various universities across India. Vinay’s teaching journey began during his first year of college, driven by his passion for sharing knowledge. Before the pandemic, he successfully ran his own educational institution, mentoring numerous students toward academic excellence. Currently, he teaches online through platforms like UrbanPro, specializing in ISC, CBSE (11th and 12th), and IGCSE (10th, 11th, and 12th) students. Known for his ability to simplify complex topics, develop analytical skills, and provide personalized support, Vinay uses digital tools to create interactive lessons with assignments and questionnaires. All his students consistently score above 90%, with many achieving perfect marks. While stock market trading is his profession, teaching remains his true passion.

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I was initially hesitant to join tuition due to certain unique circumstances, but learning with Vinay Raj Katakam has been a very ideal experience. He is patient, understanding, and highly receptive to his students’ perspectives, which makes his teaching especially effective. His explanations are clear, coherent, and easy to grasp, allowing complex concepts to feel approachable. Overall, studying under his guidance has been both insightful and rewarding.

Skills: Economics , Accounts and more
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locationImg Varthur, Bangalore
15 yrs of Exp students 9 students
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Blending Curiosity, Creativity and Calibre to help students chart their path towards excellence!
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I have over ten years of experience in the field of accounts. I am an IELTS-certified professional and have completed advanced Spoken and General English courses from the British Council. I hold a master's degree in Commerce and am interested in teaching. I have worked for Accenture, Deloitte, AIG, and a government-owned company, National Insurance. These experiences have given me real-time experience and expertise in the field of accounts, which I am eager to share with my students. As an IELTS 9 band scorer, I teach accounts and English to students in grades eleventh and twelfth. I offer Spoken English classes only online, one-on-one and in batches of up to tenth students. Each class lasts two hours a day, the introductory course lasts one and a half months, while the advanced course takes fifteen months to complete. For Spoken English, it takes around twenty to thirty hours to complete the basic level and forty-five to fifty hours for the advanced level. I accept students aged eleven years and above. I design a lesson plan that includes storytelling concepts, real-life examples, and practical exercises. I follow the Cambridge syllabus for accounts, and for English, I use practical-oriented techniques. I also frequently use a whiteboard, video, and audio links to help my students learn, and I provide soft copies of the materials, assignments, and question-and-answer sets for accounts.

Skills: English , English Literature and more
Also teaches: CA Coaching, Class 12 Tuition

(59)
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locationImg Patpar Ganj, Delhi
20 yrs of Exp students 9 students
greenClock 701 hrs of classes completed
rsIcon 500 per hour
I have vast experience in teaching accounts,costing, management accounting and financial management.
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homeTutions Student's Home

I am a teacher. I love teaching and want to share my knowledge with my students. I will take online classes. My approach combines clear concepts, regular practice, and student-friendly strategies to make learning effective and enjoyable.

Skills: Accounts , Accountancy
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Dimple chauhan Class 11 Tuition trainer in Hubli
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locationImg Hubli, Hubli
9 yrs of Exp students 13 students
greenClock 2084 hrs of classes completed
rsIcon 600 per hour
Experienced Accountancy and Economics teacher.
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I am an experienced, qualified teacher and tutor with over 8 years of experience in teaching Accountancy, Economics and Business Studies to class 11th and 12th CBSE and State Board. Passionate about solving Accountancy problems and clearing the concept of Economics. Over the years, I have helped thousands of students overcome their fear of Accountancy and Economics. So far, I have worked as a Teacher with Shri.M.K.Mehta English Medium School (Umbergaon Gujarat). I have also taught students of Delhi Public School, Army Public School, many more international school's students online.

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My child took Accountancy classes right before her final exams from Mrs.Dimple Chauhan. She was very quick in identifying where my child lags and suggested her ways to improve. My child likes the way the teacher approaches her problems and the way she guides her and clarifies her doubts. Thank you, Dimple ma'am. We look forward to taking more classes from you.

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FAQ

What is the chapter Recording of Transactions – II about?

The chapter Recording of Transactions – II provides a comprehensive overview of the core concepts related to Recording of Transactions – II in Accountancy. It delves into the theoretical and practical aspects of the topic.

What are the key learning outcomes from this chapter?

Students will gain a deep understanding of the principles of Recording of Transactions – II, learning to apply key concepts and solve related problems effectively.

Why is this chapter important for CBSE exams?

This chapter is a key part of the CBSE - Class 11 syllabus. Questions from Recording of Transactions – II test a student's fundamental understanding and ability to apply concepts, making it crucial for scoring well.

How should students study this chapter using NCERT?

Students should read the NCERT theory thoroughly, focusing on definitions and diagrams. Solving the in-text questions and exercise problems is mandatory for a strong grip on the topic.

What common challenges do students face?

Students often find it challenging to master the specific terminologies and complex applications associated with Recording of Transactions – II.

How does UrbanPro support chapter-wise preparation?

UrbanPro connects students with expert Accountancy tutors and provides curated resources like NCERT solutions and mock tests to help master Recording of Transactions – II effectively.

Is this chapter essential for future studies?

Yes, the concepts learned in Recording of Transactions – II are often prerequisites for advanced topics in higher grades, especially in competitive exams.

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