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Chapter 4AccountancyCBSE Class 11

Recording of Transactions — II

Recording of Transactions — II is Chapter 4 of NCERT Class 11 Accountancy. The chapter covers Introduction, Cash Book, Purchases (Journal) Book, Purchases Return (Journal) Book, and more. Use this public guide to revise the official topic structure before asking Lerno for step-by-step help.

8 topicsChapter 4 of 6
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Topics covered

8 sections
01

Introduction

Introduction
02

Cash Book

IntroductionSingle Column Cash BookDouble Column Cash BookPetty Cash BookBalancing of Cash Book
03

Purchases (Journal) Book

Introduction
04

Purchases Return (Journal) Book

Introduction
05

Sales (Journal) Book

Introduction
06

Sales Return (Journal) Book

Introduction
07

Journal Proper

Introduction
08

Balancing the Accounts

Introduction

Key concepts

IntroductionCash BookPurchases (Journal) BookPurchases Return (Journal) BookSales (Journal) BookSales Return (Journal) BookJournal ProperBalancing the AccountsIntroductionSingle Column Cash Book

Practice questions

Frequently asked

What is covered in Recording of Transactions — II?

Recording of Transactions — II is Chapter 4 in NCERT Class 11 Accountancy. The verified chapter structure includes Introduction, Cash Book, Purchases (Journal) Book, Purchases Return (Journal) Book, Sales (Journal) Book.

How should I revise Recording of Transactions — II?

Revise the chapter topic by topic: start with Introduction, Cash Book, Purchases (Journal) Book, then practice questions that mix definitions, examples, and application steps.

Can I use Lerno for Class 11 Accountancy questions?

Yes. Lerno is built for CBSE students and uses NCERT-grounded context so students can ask for explanations, practice prompts, and step-by-step guidance for this chapter.

Study prompts

1

Explain Introduction from Recording of Transactions — II and give one NCERT-style example or practice step.

2

Explain Cash Book from Recording of Transactions — II and give one NCERT-style example or practice step.

3

Explain Purchases (Journal) Book from Recording of Transactions — II and give one NCERT-style example or practice step.

4

Explain Purchases Return (Journal) Book from Recording of Transactions — II and give one NCERT-style example or practice step.

5

Explain Sales (Journal) Book from Recording of Transactions — II and give one NCERT-style example or practice step.

6

Explain Sales Return (Journal) Book from Recording of Transactions — II and give one NCERT-style example or practice step.

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Practice QuestionsChapter-wise NCERT-aligned questionsSolutions GuideStep-by-step approach per topicChapter ExplanationTopic map for structured revision

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