Recording of Transactions – II – Recording, Posting and Balancing Solutions

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Recording, Posting and Balancing – Numerical Questions

17. Prepare proper subsidiary books and post them to the ledger from the following transactions for the month of February 2017:
2017
February
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 list price of
5,700
less 10% trade discount
25
Sold to Shri Chand goods
6600
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

Journal
Purchases Book
Date
Invoice
No.
Name of the Supplier
(Account to be credited)
L.F.
Details
Amount
2017
Feb.04
Kushal Traders
2,480
Feb.14
Kunal Traders
5,200
Feb.17
Naresh
4,060
Feb.24
Kirit and Co
5,700
Trade Discount 10%
(570)
5,130
Purchases Account
16,870
Sales Book
Date
Invoice
No.
Name of the Customer
(Account to be debited)
L.F.
Detail
Amount
2017
Feb. 01
Sachin
5,000
Feb. 06
Manish Traders
2,100
Feb. 10
Mukesh
3,300
Feb. 25
Shri Chand
6,600
5% trade discount
(330)
6,270
Feb. 26
Ramesh Brothers
4,000
Sales Account
20,670
Purchase Returns Journal Book
Date
Debit Note
No.
Name of the Supplier
(Account to be debited)
L.F.
Detail
Amount
2017
Feb. 08
Kushal Trders
280
Feb. 20
Kunal Traders
200
Feb. 28
Kirit & Co
1,000
10% trade discount
(100)
900
Purchase Returns Account
1,380
Sales Returns Journal Book
Date
Debit Note
No.
Name of the Supplier
(Account to be debited)
L.F.
Detail
Amount
2017
Feb. 07
Sachin
600
Feb. 22
Mukesh
250
Feb. 28
Ramesh Brothers
500
Sales Return Account
1,350
Journal Proper

Date
Particulars
L.F.
Debit
Amount
Credit
Amount
2017
Feb. 15
Furniture A/c
Dr.
3,200
To Tarun A/c
3,200
(Furniture purchased from Tarun)
Total c/f
3,200
3,200
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 01
To Sales A/c
5,000
Feb. 07
By Sales Return A/c
600
Feb 28
By Balance c/d
4,400
Total
5,000
Total
5,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 06
To Sales A/c
2,100
Feb. 28
By Balance c/d
2,100
Total
2,100
Total
2,100
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 10
To Sales A/c
3,300
Feb. 22
By Sales Return A/c
250
Feb. 28
By Balance c/d
3,050
Total
3,300
Total
3,300
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 25
To Sales A/c
6,270
Feb. 28
By Balance c/d
6,270
Total
6,270
Total
6,270

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 26
To Sales A/c
4,000
Feb. 28
By Sales Return A/c
500
Feb. 28
By Balance c/d
3,500
Total
4,000
Total
4,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 28
To Balance c/d
20,670
Feb. 01
By Sundry Customers A/c
(as per Sales Book)
5,000
Total
20,670
Total
20,670
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 07
To Sundry Customers A/c
(as per Sales Return Book)
1,350
Feb. 28
By Balance c/d
1,350
Total
1,350
Total
1,350
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 04
To Purchases return A/c
280
Feb. 04
By Purchases A/c
2,480
Feb. 28
To Balance c/d
2,200
Total
2,480
Total
2,480
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 20
To Purchases return A/c
200
Feb. 14
By Purchases A/c
5,200
Feb. 28
To Balance c/d
5,000
Total
5,200
Total
5,200

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 28
To Balance c/d
4,060
Feb. 17
By Purchases A/c
4,060
Total
4,060
Total
4,060
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 28
To Purchase Return A/c
900
Feb. 24
By Purchases A/c
5,130
Feb. 28
To Balance c/d
4,230
Total
5,130
Total
5,130
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 04
To Sundry Suppliers A/c
(as per Purchases Book)
16,870
Feb. 28
By Balance c/d
16,870
Total
16,870
Total
5,130
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 28
To balance c/d
1,380
Feb. 20
By Sundry Suppliers A/c
(as per Purchases Return Book)
1,380
Total
1,380
Total
1,380

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 15
To Tarun A/c
3,200
Feb. 28
By Balance c/d
3,200
Total
3,200
Total
3,200
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Feb. 28
To Balance c/d
3,200
Feb. 15
By Furniture A/c
3,200
Total
3,200
Total
3,200
18. The following balances of ledger of M/s Marble Traders on April 01, 2017
2017
April
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:
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 Remesh 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
6000
Goods purchased from Handa Traders
5,000
Journalize the above transactions and post them to the ledger.

M/s Marble Traders Journal
Date
Particulars
L.F.
Debit
Amount
Credit
Amount
2017
April
01
Cash in Hand
Dr.
6,000
Cash at Bank
Dr.
12,000
Bills Receivable A/c
Dr.
7,000
Goods in Stock
Dr.
5,400
Rahul A/c
Dr.
9,700
Himanshu A/c
Dr.
10,000
To Bills Payable A/c
2,000
To Ramesh A/c
3,000
To Capital A/c
(Balancing Amount)
45,100
(Last Year’s balances brought forward)
01
Manish A/c
Dr.
3,000
To Sales A/c
3,000
(Being Goods sold to Manish)
02
Purchases A/c
Dr.
8,000
To Ramesh A/c
8,000
(Being goods purchased from Ramesh)
03
Cash A/c
Dr.
9,200
Discount Allowed A/c
Dr.
500
To Rahul
9,700
(Being cash received from Rahul in full settlement)
05
Cash A/c
Dr.
4,000
To Himanshu A/c
4,000
(Being cash received from Himanshu on account)
06
Ramesh A/c
Dr.
6,000
To Bank A/c
6,000
(Being amount paid to Ramesh by cheque)
08
Rent A/c
Dr.
1,200
To Bank A/c
1,200
(Being rent paid by cheque)
10
Cash A/c
Dr.
3,000
To Manish A/c
3,000
(Being cash received from Manish)
12
Cash A/c
Dr.
6,000
To Sales A/c
6,000
(Being goods sold for cash)
14
Ramesh A/c
Dr.
1,000
To Purchases Return A/c
1,000
(Being goods purchased from Ramesh returned)
15
Ramesh A/c
Dr.
3,700
Discount Received A/c
Dr.
3,00
To Cash A/c
4,000
(Being cash paid to Ramesh in full-settlement)
18
Kushal A/c
Dr.
10,000
To Sales A/c
10,000
(Being goods sold to Kushal)
20
Trade Expenses A/c
Dr.
200
To Cash A/c
200
(Being trade expenses paid)
21
Drawings A/c
Dr.
1,000
To Cash A/c
1,000
(Being cash withdrawn for personal use)
22
Sales return A/c
Dr.
1,200
To Kushal A/c
1,200
(Being goods returned from Kushal)
24
Cash A/c
Dr.
6,000
To Kushal A/c
6,000
(Being cash received from Kushal)
26
Stationery A/c
Dr.
100
To Cash A/c
100
(Being stationery purchased)
27
Postage A/c
Dr.
60
To Cash A/c
60
(Being postage charges paid)
28
Salary A/c
Dr.
2,500
To Cash A/c
2,500
(Being salary paid)
29
Purchases A/c
Dr.
7,000
To Sheetal Traders A/c
7,000
(Being goods purchased from Sheetal Traders)
30
Kirit A/c
Dr.
6,000
To Sales A/c
6,000
(Being goods sold to Kirit)
Purchases A/c
Dr.
5,000
To Handa Traders
5,000
(Being goods purchased from Handa Traders)
Total
1,35,060
1,35,060
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
01
To Balance b/d
6,000
15
By Ramesh A/c
3,700
03
To Rahul A/c
9,200
20
By Trade Expenses A/c
200
05
To Himanshu A/c
4,000
21
By Drawings A/c
1,000
10
To Manish A/c
3,000
26
By Stationery A/c
100
12
To Sales A/c
6,000
27
By Postage A/c
60
24
To Kushal A/c
6,000
28
By Salary A/c
2,500
30
By Balance c/d
26,640
Total
34,200
Total
34,200

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Balance b/d
12,000
Apr. 06
By Ramesh A/c
6,000
Apr. 08
By Rent A/c
1,200
Apr. 30
By Balance c/d
4,800
Total
12,000
Total
12,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Balance b/d
7,000
Apr. 30
By Balance c/d
7,000
Total
7,000
Total
7,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Balance b/d
5,400
Apr. 30
By Balance c/d
5,400
Total
5,400
Total
5,400
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Balance b/d
9,700
Apr. 03
By Cash A/c
9,200
By Discount Allowed A/c
500
Total
9,700
Total
9,700

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Balance b/d
10,000
Apr. 05
By Cash A/c
4,000
Apr. 30
By Balance b/d
6,000
Total
10,000
Total
10,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
7,000
Apr. 01
By Balance b/d
7,000
Total
7,000
Total
7,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
3,000
Apr. 01
By Balance b/d
3,000
Total
3,000
Total
3,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 06
To Bank A/c
6,000
Apr. 01
By Balance b/d
3,000
Apr. 14
To Purchases Returns A/c
1,000
Apr. 02
By Purchases A/c
8,000
Apr. 15
To Cash A/c
3,700
To Discount Received A/c
300
Total
11,000
Total
11,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
45,100
Apr. 01
By Balance b/d
45,100
Total
45,100
Total
45,100
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 01
To Sales A/c
3,000
Apr. 10
By Cash A/c
3,000
Total
3,000
Total
3,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
25,000
Apr. 01
By Manish A/c
3,000
Apr. 12
By Cash A/c
6,000
Apr. 18
By Kushal A/c
10,000
Apr. 30
By Kirit A/c
6,000
Total
25,000
Total
25,000

Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 22
To Kushal A/c
1,200
Apr. 30
By Balance c/d
1,200
Total
1,200
Total
1,200
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 02
To Ramesh A/c
8,000
Apr. 30
By Balance c/d
20,000
Apr. 29
To Sheetal Traders A/c
7,000
Apr. 30
To Handa Traders A/c
5,000
Total
20,000
Total
20,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 08
To Bank A/c
1,200
Apr. 30
By Balance c/d
1,200
Total
1,200
Total
1,200
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
1,000
By Ramesh A/c
1,000
Total
1,000
Total
1,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 03
To Rahul A/c
500
Apr. 30
By Balance c/d
500
Total
500
Total
500
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To balance c/d
300
Apr. 14
By Ramesh A/c
300
Total
300
Total
300
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 18
To Sales A/c
10,000
Apr. 22
By Sales Returns A/c
1,200
Apr. 24
By Cash A/c
6,000
Apr. 30
By Balance c/d
2,800
Total
10,000
Total
10,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 20
To Cash A/c
200
Apr. 30
By Balance c/d
200
Total
200
Total
200
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 20
To Cash A/c
1,000
Apr. 30
By Balance c/d
1,000
Total
1,000
Total
1,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 28
To Cash A/c
100
Apr. 30
By Balance c/d
100
Total
100
Total
100
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 27
To Cash A/c
60
Apr. 30
By Balance c/d
60
Total
60
Total
60
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 28
To Cash A/c
2,500
Apr. 30
By Balance c/d
2,500
Total
2,500
Total
2,500
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
7,000
Apr. 29
By Purchases A/c
7,000
Total
7,000
Total
7,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Sales A/c
6,000
Apr. 30
By Balance c/d
6,000
Total
6,000
Total
6,000
Date
Particulars
J.F.
Amount
Date
Particulars
J.F.
Amount
2017
2017
Apr. 30
To Balance c/d
5,000
Apr. 30
By Purchases A/c
5,000
Total
5,000
Total
5,000


You might also want to refer the following pages.

  1. Introduction to Accounting
  2. Theory Base of Accounting
  3. Recording of Transactions – I