default_background

Find the best tutors and institutes for Class 11 Tuition

Find Best Class 11 Tuition

Please select a Category.

Please select a Locality.

No matching category found.

No matching Locality found.

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.


Top Tutors who teach Recording of Transactions – II

(16)
Top Tutor
locationImg Crossings Republik, Ghaziabad
experience 20 yrs of Exp students 9 students
rsIcon 500 per hour
20 years of experience accounts for 11th,12th,b.com.,m.com,bba,mba,cpt,ca,cs
Online Classes Online Classes
homeTutions Student's Home
regularClasses Tutor's home

I am an experienced, qualified teacher and tutor with over 20 years of experience in teaching accounts and income tax across different boards including CBSE, ICSE, IGCSE and State Board for different classes 11th,12th,b.com,m.com,bba,mba,cpt,ca,ipcc,cs . Passionate about solving student's problems over the years I have helped thousands of students overcome their fear of accounts and income tax. So far, I have worked as a Teacher with radiant academy, desired tutors, expert tutors, tutor nation, career makers.

Skills: Economics , Accounts and more
Also teaches: BBI Tuition, Class 10 Tuition and more

Dhanraj singh dangi Class 11 Tuition trainer in Bhopal
(20)
Top Tutor
locationImg Chuna Bhatti, Bhopal
experience 13 yrs of Exp students 1 student
greenClock 43 hrs of classes completed
rsIcon 500 per hour
CMA Dhanraj Singh Dangi: Your Guide to mastering Accounts for 11th & 12th Grades
Online Classes Online Classes

"I'm a passionate and experienced educator with a strong background in Accountancy. With 12 years of teaching experience, I've developed a proven track record of helping students achieve their academic goals. My Approach I believe in creating a supportive and engaging learning environment that fosters curiosity, creativity, and critical thinking. My teaching approach is tailored to meet the unique needs and learning styles of each student. Subjects I Teach - Accountancy - Business Studies - Commerce Qualifications - CMA (Cost And Management Accountant - MBA Finance What You Can Expect - Personalised attention and guidance - Customised lesson plans to suit your learning needs - Regular progress tracking and feedback - A safe and encouraging environment to ask questions and learn Let's Connect! If you're looking for a dedicated and experienced educator to help you achieve your academic goals, let's get started! Book a trial session today and see the difference for yourself."

Anaya

Sir, I still remember your lessons. Whatever I studied, I always studied it in a different way. Your motivation, your way of building confidence, everything was different. Thank you Sir.

Skills: Accounts , Accountancy

Hibbul . Class 11 Tuition trainer in Delhi
(16)
Top Tutor
locationImg Vayusenabad, Delhi
experience 5 yrs of Exp students 4 students
greenClock 86 hrs of classes completed
rsIcon 300 per hour
Worked 5 yrs Assistant professor
Online Classes Online Classes

One of the key challenges in teaching commerce is the diversity of students’ learning styles. Some students may excel in theory, while others may struggle with calculations or interpreting financial statements. As a commerce teacher, you need to be adaptable—using visual aids, group work, and real-world scenarios to make abstract concepts more understandable. For example, showing a video on how a business grows can bring the business theory to life in a way that reading a textbook may not. You might begin a lesson by discussing real-world examples, such as current economic trends, business case studies, or financial news. This helps students connect theoretical concepts to practical situations. For example, when teaching accounting principles, you might ask students to work through a mock company’s balance sheet or profit and loss statement, making the material more tangible. Regular quizzes, assignments, and group projects can be used to assess both theoretical knowledge and practical application of commerce concepts. For instance, group projects in business studies might involve students creating a business plan or analyzing a company’s performance, fostering teamwork and real-world problem-solving.

Adarsh Pandey

He classes are really interesting, ma'am makes the classes really fun so that understanding becomes easier.

Skills: Economics , Accountancy and more
Also teaches: Class 12 Tuition, MBA Tuition and more

Vaibhav Dhandre Class 11 Tuition trainer in Nagpur
(9)
Top Tutor
locationImg Besa, Nagpur
experience 8 yrs of Exp
greenClock 10 hrs of classes completed
rsIcon 2000 per hour
homeTutions Student's Home
regularClasses Tutor's home

I believe in learning,When I am teaching I get a dual opportunity of learning as well as teaching. I always synthesis more on Power of Thinking, Which is followed by the act. I have experience conducting training sessions For the professionals as well the students. When I was in school,I have won prizes in many debate Competitions. I always motivate people to achieve their real dreams.

Skills: English , History and more
Also teaches: Class 8 Tuition, Spoken English and more

Manish Kukreja Class 11 Tuition trainer in Jaipur
(68)
Top Tutor
locationImg Vaishali Nagar, Jaipur
experience 9 yrs of Exp students 9 students
greenClock 787 hrs of classes completed
rsIcon 600 per hour
10 Years Teaching, 7 Years Industry: Your Expert in Accountancy, Finance and Taxation!
Online Classes Online Classes

As a certified and top-ranked tutor on UrbanPro with over 9 years of teaching experience, I specialize in guiding Class 11 students as they transition into the commerce stream. My strength lies in simplifying complex Accountancy concepts and building a strong foundational understanding. Backed by 7+ years of industry experience in Accounting, Auditing, and Taxation, I effectively bridge theoretical learning with real-world application. My goal is to make learning engaging, practical, and confidence-boosting, helping students not only excel in exams but also prepare for higher studies in commerce.

Skills: Accounts , Accounting and more
Also teaches: Class 9 Tuition, MBA Tuition and more

Find more Tutor for Recording of Transactions – II in your City


Other Subjects in CBSE - Class 11

Worksheet Icon

Download free CBSE - Class 11 Accountancy Recording of Transactions – II worksheets

Download Now

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.

Find Best Class 11 Tuition ?

Find Now »