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Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 4 - Recording of Transactions - II

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NCERT Textbook Solutions are considered extremely helpful when preparing for your CBSE Class 11 Accountancy part 1 exams. TopperLearning study resources infuse profound knowledge, and our Textbook Solutions compiled by our subject experts are no different. Here you will find all the answers to the NCERT textbook questions of Chapter 4 - Recording of Transactions - II.

All our solutions for Chapter 4 - Recording of Transactions - II are prepared considering the latest CBSE syllabus, and they are amended from time to time. Our free NCERT Textbook Solutions for CBSE Class 11 Accountancy part 1 will strengthen your fundamentals in this chapter and can help you to score more marks in the examination. Refer to our Textbook Solutions any time, while doing your homework or while preparing for the exam.

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Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 4 - Recording of Transactions - II Page/Excercise 143

Solution NUM 1

CASH BOOK

Dr.

 

 

 

 

 

 

Cr.

Date

Receipts

L.F.

Amount

Rs.

Date

Payments 

L.F.

Amount

Rs.

2014

 

 

 

2014

 

 

 

Dec 01

To Balance b/d

 

12,000

Dec 07

By Rent A/c

 

2,000

Dec 05

To Bhanu A/c

 

4,000

Dec 10

By Purchases A/c

 

 

6,000

Dec 15

To Sales A/c

 

9,000

Dec 18

By Stationery A/c

 

 

300

 

 

 

 

Dec 22

By Rahul A/c

 

2,000

 

 

 

 

Dec 28

By Salary A/c

 

1,000

 

 

 

 

Dec 30

By Rent A/c

 

500

 

 

 

 

Dec 31

By Balance c/d

 

13,200

 

 

 

25,000

 

 

 

25,000

2015

 

 

 

2015

 

 

 

Jan 1

To Balance b/d

 

13,200

 

 

 

 

 

Solution NUM 2

 

CASH BOOK

Dr.

 

 

 

 

 

 

Cr.

Date

Receipts

L.F.

Amount

Rs.

Date

Payments

L.F.

Amount Rs. 

2014

 

 

 

2014

 

 

 

Nov 01

To Balance b/d

 

12,500

Nov 04

By Hari A/c

 

600

Nov 12

To Amit A/c

 

1,960

Nov 07

By Purchases A/c

 

800

Nov 16

To Sales A/c

 

800

Nov 20

By Manish A/c

 

590

 

 

 

 

Nov 25

By Cartage A/c

 

100

 

 

 

 

Nov 30

By Salary A/c

 

1,000

 

 

 

 

Nov 30

By Balance c/d

 

 

12,170

 

 

 

15,260

 

 

 

15,260

Dec 1

To Balance b/d

 

12,170

 

 

 

 

 

 

Solution NUM 3

CASH BOOK

Dr.

 

 

 

 

 

 

Cr.

Date

Receipts

L.F.

Amount

Rs.

Date

Payments

L.F.

Amount Rs. 

2014

 

 

 

2014

 

 

 

Dec 01

To Balance b/d

 

7,750

Dec 04

By Sonu A/c

 

45

Dec 15

To Prakash A/c

 

960

Dec 08

By Purchases A/c

 

600

Dec 20

To Sales A/c

 

500

Dec 25

By S. Kumar A/c

 

1,200

 

 

 

 

Dec 30

By Rent A/c

 

600

 

 

 

 

Dec 31

By Balance c/d

 

6,765

 

 

 

9,210

 

 

 

9,210

2015

 

 

 

2015

 

 

 

Jan 1

To Balance b/d

 

6,765

 

 

 

 

 

 

Solution NUM 4

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Dec

01

To Capital A/c

 

80,000

 

Dec

04

By Bank A/c

C

50,000

 

Dec

04

To Cash A/c

C

 

50,000

Dec

15

By Purchases A/c

 

8,000

 

Dec

10

To Rahul A/c

 

1,000

 

Dec

22

By Purchases A/c

 

 

10,000

Dec

30

To Bank A/c

C

2,000

 

Dec

25

By Shyam A/c

 

20,000

 

 

 

 

 

 

Dec

30

By Cash A/c

C

 

2,000

 

 

 

 

 

Dec

31

By Rent A/c

 

 

1,000

 

 

 

 

 

Dec

31

By Balance c/d

 

5,000

37,000

 

 

 

83,000

50,000

 

 

 

83,000

50,000

2015

 

 

 

 

2015

 

 

 

 

Jan 1

To Balance b/d

 

5,000

37,000

 

 

 

 

 

 

 

Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 4 - Recording of Transactions - II Page/Excercise 144

Solution NUM 5

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Dec

01

To Capital A/c

 

1,20,000

 

Dec

 03

By Bank A/c

C

50,000

 

Dec

03

To Cash A/c

C

 

50,000

Dec

10

By Sushmita A/c

 

20,000

 

Dec

06

To Dinker A/c

 

20,000

 

Dec

14

By Bank A/c

C

20,000

 

Dec

14

To Cash A/c

C

 

20,000

Dec

20

By Cartage A/c

 

500

 

Dec

22

To Rani A/c

 

12,000

 

Dec

30

By Drawings A/c

 

2000

 

Dec

27

To Commission A/c

 

5,000

 

Dec

31

By Balance b/d

 

64,500

70,000

 

 

 

1,57,000

70,000

 

 

 

1,57,000

70,000

2015

 

 

 

 

2015

 

 

 

 

Jan 1

To Balance b/d

 

64,500

70,000

 

 

 

 

 

 

Solution NUM 6

M/s Ambika Traders

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Nov

01

To Capital A/c

 

50,000

 

Nov

03

By Bank A/c

C

30,000

 

Nov

03

To Cash A/c

C

 

30,000

Nov

05

By Purchases A/c

 

10,000

 

Nov

15

To Rohan A/c

 

7,000

 

Nov

10

By Office Machine A/c

 

5,000

 

Nov

18

To Sales A/c

 

8,000

 

Nov

20

By Bank A/c

C

7,000

 

Nov

20

To Cash A/c

C

 

7,000

Nov

22

By Cartage A/c

 

 

500

 

 

 

 

 

Nov

25

By Drawings A/c

 

2,000

 

 

 

 

 

 

Nov

30

By Rent A/c

 

 

1,000

 

 

 

 

 

Nov

30

By Balance c/d

 

11,000

35,500

 

 

 

65,000

37,000

 

 

 

65,000

37,000

Dec 1

To Balance b/d

 

11,000

35,500

 

 

 

 

 

 

 

Solution NUM 7

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Sept

01

To Balance b/d

 

7,500

 

Sept

01

By Balance b/d (Overdraft)

 

 

3,500

Sept

05

To Sales A/c

 

7,000

 

Sept

03

By Wages A/c

 

200

 

Sept

10

To Cash A/c

C

 

4,000

Sept

10

By Bank A/c

C

4,000

 

 

 

 

 

 

Sept

15

By Purchases A/c

 

 

2,000

 

 

 

 

 

Sept

20

By Rent A/c

 

500

 

 

 

 

 

 

Sept

25

By Drawings A/c

 

 

400

 

 

 

 

 

Sept

30

By Salaries A/c

 

1,000

 

Sept

30

To Balance c/d (overdraft)

 

 

1,900

Sept 30

Balance c/d

 

8,800

 

 

 

 

14,500

5,900

 

 

 

14,500

5,900

Oct 1

To Balance b/d

 

8,800

 

Oct 1

By Balance b/d (Overdraft)

 

 

1,900

 

Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 4 - Recording of Transactions - II Page/Excercise 145

Solution NUM 8

 CASH BOOK 

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particular

L.F.

Cash

Bank

Date

Particular

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Jan

01

To Balance b/d

 

3,500

 

Jan

01

By Balance b/d

 

 

2,300

Jan

10

To Sales A/c

 

8,000

 

Jan

03

By Purchases A/c

 

1,200

 

Jan

15

To Cash A/c

C

 

6,000

Jan

05

By Wages A/c

 

200

 

Jan

22

To Sales A/c

 

 

2,000

Jan

15

By Bank A/c

C

6,000

 

 

 

 

 

 

Jan

25

By Rent A/c

 

 

1,200

 

 

 

 

 

Jan

28

By Drawings A/c

 

 

1,000

 

 

 

 

 

Jan

31

By Purchases A/c

 

 

1,000

 

 

 

 

 

Jan

31

By Balance c/d

 

4,100

2,500

 

 

 

11,500

8,000

 

 

 

11,500

8,000

Feb 1

To Balance b/d

 

4,100

2,500

 

 

 

 

 

 

Solution NUM 9

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

 Cr.

Date

Particulars

L.F.

Cash

Bank

Date

Particulars

L.F.

Cash

Bank

2014

 

 

 

 

2014

 

 

 

 

Dec

01

To Balance c/d

 

17,500

5,000

Dec

03

By Purchases A/c

 

3,000

 

Dec

08

To Sales A/c

 

7,000

 

Dec

12

By Purchases A/c

 

 

20,000 

Dec

10

To Cheque in hand A/c (Jasmeet)

 

 

10,000

Dec

15

By Establishment Expenses A/c

 

 

1,000

Dec

18

To Sales A/c

 

7,000

 

Dec

20

By Bank A/c

C

10,000

 

Dec

20

To Cash A/c

C

 

10,000

Dec

24

By Trade Expenses A/c

 

500

 

Dec

27

To Commission A/c

 

 

6,000

Dec

29

By Rent A/c

 

2,000

 

 

 

 

 

 

Dec

30

By Drawings A/c

 

1,200

 

 

 

 

 

 

Dec

31

By Salaries A/c

 

6,000

 

 

 

 

 

 

Dec

31

By Balance c/d

 

8,800

10,000

 

 

 

31,500

31,000

 

 

 

31,500

31,000

2015

 

 

 

 

2015

 

 

 

 

Jan 1

To Balance b/d

 

8,800

10,000

 

 

 

 

 

 

Note:

Cheque received from Jasmeet on 5th December, 2014 will be recorded in Journal Proper:

 

 

Rs. 

Rs. 

Cheque in Hand A/c

Dr.

10,000

 

To Jasmeet A/c

 

 

10,000

(Being cheque received from Jasmeet not yet deposited)

 

 

 

 

When the above cheque is deposited into bank (i.e., 10th December, 2014) it will be recorded in debit column of Bank.

Solution NUM 10

M/s Ruchi Traders

CASH BOOK

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

 Rs.

Bank

Rs.

Date

Particular

L.F.

Cash

Rs.

Bank

Rs.

2014

 

 

 

 

2014

 

 

 

 

Dec

01

To Balance b/d

 

1,354

7,560

Dec

05

By Purchases A/c

 

 

6,000

Dec

03

To Sales A/c

 

2,300

 

Dec

12

By Trade expenses A/c

 

700

 

Dec

08

To Sales A/c

 

10,000

 

Dec

18

By Motor car A/c

 

 

15,000

Dec

15

To Sales A/c

 

 

20,000

Dec

25

By Manisha A/c (Dishonoured)

 

 

10,000

Dec

20

To Manisha A/c

 

 

10,000

Dec

28

By Rent A/c

 

2,000

 

Dec

22

To Sales A/c

 

7,000

 

Dec

29

By Telephone Expenses A/c

 

 

500

 

 

 

 

 

Dec

31

By Drawings A/c

 

2,000

 

 

 

 

 

 

Dec

31

By Balance c/d

 

15,954

6,060

 

 

 

20,654

37,560

 

 

 

20,654

37,560

2015

 

 

 

 

2015

 

 

 

 

Jan 1

To Balance b/d

 

15,954

6,060

 

 

 

 

 

 

 

Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 4 - Recording of Transactions - II Page/Excercise 146

Solution NUM 11

 

Petty Cash Book

Amount Received Rs. 

Date

Particulars

Voucher No.

Amount Paid

Rs.

Analysis of Payments

Telephone and Telegram

Postage

Conveyance

Refreshment

Cartage

Miscellaneous

2,000

Jan 01

To Cash A/c

 

 

 

 

 

 

 

 

 

Jan 01

By Cartage A/c

 

50

 

 

 

 

50

 

 

Jan 02

By STD charges A/c

 

40

40

 

 

 

 

 

 

Jan 02

By Bus fare A/c

 

20

 

 

20

 

 

 

 

Jan 03

By Postage A/c

 

30

 

30

 

 

 

 

 

Jan 04

By Refreshment for employees A/c

 

80

 

 

 

80

 

 

 

Jan 06

By Courier charges A/c

 

30

 

30

 

 

 

 

 

Jan 08

By Refreshment of customer A/c

 

50

 

 

 

50

 

 

 

Jan 10

By Cartage A/c

 

35

 

 

 

 

35

 

 

Jan 15

By Taxi fare to manager A/c

 

70

 

 

70

 

 

 

 

Jan 18

By Stationery A/c

 

65

 

 

 

 

 

65

 

Jan 20

By Bus fare A/c

 

10

 

 

10

 

 

 

 

Jan 22

By Fax Charges A/c

 

30

30

 

 

 

 

 

 

Jan 25

By Telegrams charges A/c

 

35

35

 

 

 

 

 

 

Jan 27

By Postage Stamps A/c

 

200

 

200

 

 

 

 

 

Jan 29

By Repairs on Furniture A/c

 

105

 

 

 

 

 

105

 

Jan 30

By Laundry expenses A/c

 

115

 

 

 

 

 

115

 

Jan 31

By Miscellaneous expenses A/c

 

100

 

 

 

 

 

100

 

 

 

 

1,065

105

260

100

130

85

385

 

Jan 31

By Balance c/d

 

935

 

 

 

 

 

 

2,000 

 

 

 

2,000

 

 

 

 

 

 

935

Feb 01

To Balance b/d

 

 

 

 

 

 

 

 

1,065

Feb 02

To Cash A/c

 

 

 

 

 

 

 

 

 

 

 

Solution NUM 12

 

Petty Cash Book

Amount received Rs. 

Date

Particulars

Voucher No.

Amount paid

Analysis of payments

Stationery

Conveyance

Cartage

Postage