This page contains the CBSE accountancy class 11 chapter Recording of Transactions – II notes. You can find the questions/answers/solutions for the chapter 4 of CBSE class 11 accountancy in this page. So is the case if you are looking for CBSE class 11 Commerce related topic Recording of Transactions – II.
This page contains solutions to Simple cash book numerical questions for the chapter 4 Recording of Transactions – II. If you’re looking for solutions to other theoretical questions or other book related numerical questions solutions, you can find them at
- Theoretical Questions Solutions
- Simple Cash Book Numerical Questions Solutions
- Bank Column Cash Book Numerical Questions Solutions
- Petty Cash Book Numerical Questions Solutions
- Recording, Posting and Balancing Numerical Questions Solutions
Other Subsidiary Books – Numerical Problems
Enter the following transactions in the Purchase Journal (Book) of M/s Gupta Traders of July 2014:
| 01 |
Bought from Rahul Traders as per invoice no.20041 40 Registers @ ₹ 60 each 80 Gel Pens @ ₹ 15 each 50 note books @ ₹ 20 each Trade discount 10%. |
|
| 15 | Bought from Global Stationers as per invoice no.1132 40 Ink Pads @ ₹ 8 each 50 Files @ ₹ 10 each 20 Color Books @ ₹ 20 each Trade Discount 5% |
|
| 23 | Purchased from Lamba Furniture as per invoice no.3201 2 Chairs @ ₹ 600 per chair 1 Table @ ₹ 1000 per table |
|
| 25 | Bought from Mumbai Traders as per invoice no.1111 10 Paper Rim @ ₹ 100 per rim 400 drawing Sheets @ ₹ 3 each 20 Packets water colour @ ₹ 40 per packet |
Please note that as M/s Gupta traders are in the business of stationery, the furniture purchased will be for office use and hence will not be considered as goods. Due to this reason, it can not be entered into the purchases book. All the other transactions are tracked in the purchases book.
Also note that the purchases book will not have the details column. It is added here for the understanding of the user.
| Books of M/s Gupta Traders Purchases Book |
|||||
|---|---|---|---|---|---|
| Date | Invoice No. |
Name of the Supplier (Account to be credited) |
L.F. | Details ₹ |
Amount ₹ |
| 2014 | |||||
| 01 Jul | 20041 | Rahul Traders | |||
| 40 Registers @ ₹ 60 each | 2,400 | ||||
| 80 Gel Pens @ ₹ 15 each | 1,200 | ||||
| 50 Note Books @ ₹ 20 each | 1,000 | ||||
| 4,600 | |||||
| Less: Trade Discount 10% | (460) | 4,140 | |||
| 15 Jul | 1132 | Global Stationers | |||
| 40 Ink Pads @ ₹ 8 each | 320 | ||||
| 50 Files @ ₹ 10 each | 500 | ||||
| 20 Colour Books @ ₹ 20 each | 400 | ||||
| 1,220 | |||||
| Less: Trade discount 5% | (61) | 1,159 | |||
| 25 Jul | 1111 | Mumbai Traders | |||
| 10 Paper rims @ ₹ 100 each | 1,000 | ||||
| 400 Drawing Sheets @ ₹ 3 each | 1,200 | ||||
| 20 Packets Water Colour @ ₹ 40 per pack | 800 | 3,000 | |||
| Purchases Account | 8,299 | ||||
14. Enter the following transactions in sales (journal) book of M/s.Bansal electronics:
| 2014 September |
||
| 01 |
Sold to Amit Traders as per bill no.4321 20 Pocket Radio @ 70 per Radio 2, T.V. set, B&W.(6”) @ 800 Per T.V. |
|
| 10 | Sold to Arun Electronics as per bill no.4351 5 T.V. sets (20”) B&W @ ₹ 3,000 per T.V. 2 T.V. sets (21”) Colour @ ₹ 4,800 per T.V. |
|
| 22 | Sold to Handa Electronics as per bill no.4,399 10 Tape recorders @ ₹ 600 each 5 Walkman @ ₹ 300 each |
|
| 28 | Sold to Harish Trader as per bill no.4430 10 Mixer Juicer Grinder @ ₹ 800 each. |
|
| Books of M/s Bansal Electronics Sales Book |
|||||
|---|---|---|---|---|---|
| Date | Bill No. | Name of the Customer (Account to be debited) |
L.F. | Details ₹ |
Amount ₹ |
| 2014 | |||||
| Sep 01 | 4321 | Amit Traders | |||
| 20 Pocket Radio @ ₹ 70 Per Radio | 1,400 | ||||
| 2 T.V Set, B&W (6″) @ ₹ 800 Per T.V. | 1,600 | 3,000 | |||
| Sep 10 | 4351 | Arun Electronics | |||
| 5 T.V. sets (20″) B&W @ ₹ 3,000 per T.V. | 15,000 | ||||
| 2 T.V. sets (21″) Colour @ ₹ 4,800 per T.V | 9,600 | 24,600 | |||
| Sep 22 | 4399 | Handa Electronics | |||
| 10 Tape Recorders @ ₹ 600 each | 6,000 | ||||
| 5 Walkman @ ₹ 300 each | 1,500 | 7,500 | |||
| Sep 28 | 4430 | Harish Traders | |||
| 10 Mixer Juicer Grider @ ₹ 800 each | 8,000 | 8,000 | |||
| Sales Account | 43,100 | ||||
15. Prepare a purchases return (journal) book from the following transactions for January 2014:
| 2014 January |
||
| 05 | Returned goods to M/s Karthik Traders | 1,200 |
| 10 | Goods returned to Sahil Pvt. Ltd. | 2,500 |
| 17 | Goods returned to M/s Kohinoor Traders. for list price ₹ 2,000 less 10% trade discount. | |
| 28 | Return outwards to M/s Handa Traders | 550 |
| Purchases Returns Book | |||||
|---|---|---|---|---|---|
| Date | Debit Note No. |
Name of the Supplier (Account to be debited) |
L.F. | Details ₹ |
Amount ₹ |
| 2014 | |||||
| Sep 05 | M/s Kartik Traders | 1,200 | |||
| Jan. 10 | Sahil Pvt. Ltd. | 2,500 | |||
| Jan. 17 | M/s Kohinoor Traders | ||||
| List Price | 2,000 | ||||
| Less: 10% Trade discount | (200) | 1,800 | |||
| Jan. 28 | M/s Handa Traders | 550 | |||
| Purchases Return Account | 6,050 | ||||
16. Prepare Return Inward Journal (Book) from the following transactions of M/s Bansal Electronics for November 2014:
| 2014 November |
||
| 04 | M/s Gupta Traders returned the goods | 1,500 |
| 10 | Goods returned from M/s Harish Traders | 800 |
| 18 | M/s Rahul Traders returned the goods not as per specifications | 1,200 |
| 28 | Goods returned from Sushil Traders | 1,000 |
| Sales Returns Book | ||||
|---|---|---|---|---|
| Date | Credit Note No. |
Name of the Customer (Account to be credited) |
L.F. | Amount ₹ |
| 2014 | ||||
| Nov. 04 | M/s Gupta Traders | 1,200 | ||
| Nov. 10 | M/s Harish Traders | 800 | ||
| Nov. 18 | M/s Rahul Traders | 1,200 | ||
| Nov. 28 | Sushil Traders | 1,000 | ||
| Sales Return Account | 4,500 | |||
You might also want to refer the following pages.
