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

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

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

Watch Video🎥

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
		Less: 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
		less: 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
		less: 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	Debit Amount ₹	Credit Amount ₹
2017
Feb. 15	Furniture A/cDr. To Tarun (Furniture purchased from Tarun)	3,200	3,200
	Total c/f	3,200	3,200

Dr.	Sachin A/c						Cr.
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
					By Balance b/d		4,400
	Total		5,000		Total		5,000

Dr.	Manish Traders A/c						Cr.
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

Dr.	Mukesh A/c						Cr.
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 b/d		3,050
	Total		3,300		Total		3,300

Dr.	Shri Chand A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 25	To Sales A/c		6,270	Feb. 28	By Balance b/d		6,270
	Total		6,270		Total		6,270

Dr.	Ramesh Brothers A/c						Cr.
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 b/d		3,500
	Total		4,000		Total		4,000

Dr.	Sales A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 28	To Balance b/d		20,670	Feb. 01	By Sundry Customers A/c (as per Sales Book)		5,000
	Total		20,670		Total		20,670

Dr.	Sales Returns A/c						Cr.
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 b/d		1,350
	Total		1,350		Total		1,350

Dr.	Kushal Traders A/c						Cr.
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 b/d		2,200
	Total		2,480		Total		2,480

Dr.	Kunal Traders A/c						Cr.
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 b/d		5,000
	Total		5,200		Total		5,200

Dr.	Naresh A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 28	To Balance b/d		4,060	Feb. 17	By Purchases A/c		4,060
	Total		4,060		Total		4,060

Dr.	Kirit & Co A/c						Cr.
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 b/d		4,230
	Total		5,130		Total		5,130

Dr.	Purchases A/c						Cr.
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 b/d		16,870
	Total		16,870		Total		5,130

Dr.	Purchases Returns A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 28	To balance b/d		1,380	Feb. 20	By Sundry Suppliers A/c (as per Purchases Return Book)		1,380
	Total		1,380		Total		1,380

Dr.	Furniture A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 15	To Tarun A/c		3,200	Feb. 28	By Balance b/d		3,200
	Total		3,200		Total		3,200

Dr.	Tarun A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Feb. 28	To Balance b/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
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.
Watch Video🎥

M/s Marble Traders JournalJournal
Date	Particulars	Debit Amount ₹	Credit Amount ₹
2017 April
01	Cash in handDr.	6,000
	Cash at BankDr.	12,000
	Bills ReceivalbleDr.	7,000
	Goods in StockDr.	5,400
	RahulDr.	9,700
	HimanshuDr.	10,000
	To Bills Payable		2,000
	To Ramesh		3,000
	To Capital (Balancing Amount) (Last Year’s balances brought forward)		45,100
01	ManishDr. To Sales A/c (Being Goods sold to Manish)	3,000	3,000
02	Purchases A/cDr. To Ramesh A/c (Being goods purchased from Ramesh)	8,000	8,000
03	Cash A/cDr.	9,200
	Discount allowed A/cDr. To Rahul (Being cash received from Rahul in full settlement)	500	9,700
05	Cash A/cDr. To Himanshu (Being cash received from Himanshu on account)	4,000	4,000
06	RameshDr. To Bank A/c (Being amount paid to Ramesh by cheque)	6,000	6,000
08	Rent A/cDr. To Bank A/c (Being rent paid by cheque)	1,200	1,200
10	Cash A/cDr. To Manish (Being cash received from Manish)	3,000	3,000
12	Cash A/cDr. To Sales A/c (Being goods sold for cash)	6,000	6,000
14	RameshDr. To Purchases Return (Being goods purchased from Ramesh returned)	1,000	1,000
15	RameshDr.	3,700
	Discount Received A/cDr. To Cash A/c (Being cash paid to Ramesh in full-settlement)	300	4,000
18	KushalDr. To Sales A/c (Being goods sold to Kushal)	10,000	10,000
20	Trade Expenses A/cDr. To Cash (Being trade expenses paid)	200	200
21	Drawings A/cDr. To Cash A/c (Being cash withdrawn for personal use)	1,000	1,000
22	Sales return A/cDr. To Kushal (Being goods returned from Kushal)	1,200	1,200
24	Cash A/cDr. To Kushal (Being cash received from Kushal)	6,000	6,000
26	Stationery A/cDr. Cash (Being stationery purchased)	100	100
27	Postage A/cDr. To Cash (Being postage charges paid)	60	60
28	Salary A/cDr. To Cash (Being salary paid)	2,500	2,500
29	Purchases A/cDr. To Sheetal Traders (Being goods purchased from Sheetal Traders)	7,000	7,000
30	KiritDr. To Sales A/c (Being goods sold to Kirit)	6,000	6,000
	Purchases A/cDr. To Handa Traders (Being goods purchased from Handa Traders)	5,000	5,000
	Total	1,35,060	1,35,060

Dr.	Cash A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
01	To Balance b/d		6,000	15	By Ramesh		3,700
03	To Rahul		9,200	20	By Trade Expenses		200
05	To Himanshu A/c		4,000	21	By Drawings		1,000
10	To Manish		3,000	26	By Stationery		100
12	To Sales		6,000	27	By Postage		60
24	To Kushal		6,000	28	By Salary		2,500
				30	By Balance c/d		26,640
	Total		34,200		Total		34,200

Dr.	Bank A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 01	To Balance b/d		12,000	Apr. 06	By Ramesh		6,000
				Apr. 08	By Rent		1,200
				Apr. 30	By Balance c/d		4,800
	Total		12,000		Total		12,000

Dr.	Bills Receivable A/c						Cr.
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

Dr.	Stock A/c						Cr.
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

Dr.	Rahul A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 01	To Balance b/d		9,700	Apr. 03	By Cash		9,200
					By Discount Allowed		500
	Total		9,700		Total		9,700

Dr.	Rahul A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 01	To Balance b/d		9,700	Apr. 03	By Cash		9,200
					By Discount Allowed		500
	Total		9,700		Total		9,700

Dr.	Himanshu A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 01	To Balance b/d		10,000	Apr. 05	By Cash		4,000
				Apr. 30	To Balance b/d		6,000
	Total		10,000		Total		10,000

Dr.	Bills Payable A/c						Cr.
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

Dr.	Tarun A/c						Cr.
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

Dr.	Ramesh A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 06	To Bank		6,000	Apr. 01	By Balance b/d		3,000
Apr. 14	To Purchases Returns		1,000	Apr. 02	By Purchases		8,000
Apr. 15	To Cash A/c		3,700
	To Discount Received A/c		300
	Total		11,000		Total		11,000

Dr.	Capital A/c						Cr.
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

Dr.	Manish A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 01	To Sales		3,000	Apr. 10	By Cash		3,000
	Total		3,000		Total		3,000

Dr.	Sales A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To Balance c/d		25,000	Apr. 01	By Manish		3,000
				Apr. 12	By Cash		6,000
				Apr. 18	By Kushal		10,000
				Apr. 30	By Kirit		6,000
	Total		25,000		Total		25,000

Dr.	Sales Returns A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 22	To Kushal		1,200	Apr. 30	By Balance c/d		1,200
	Total		1,200		Total		1,200

Dr.	Purchases A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 02	To Ramesh		8,000	Apr. 30	By Balance c/d		20,000
Apr. 29	To Sheetal Traders		7,000
Apr. 30	To Handa Traders		5,000
	Total		20,000		Total		20,000

Dr.	Rent A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 08	To Bank		1,200	Apr. 30	By Balance c/d		1,200
	Total		1,200		Total		1,200

Dr.	Purchase Returns A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To Balance c/d		1,000		By Ramesh		1,000
	Total		1,000		Total		1,000

Dr.	Discount Allowed A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 03	To Rahul		500	Apr. 30	By Balance c/d		500
	Total		500		Total		500

Dr.	Discount Received A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To balance c/d		300	Apr. 14	By Ramesh		300
	Total		300		Total		300

Dr.	Kushal A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 18	To Sales		10,000	Apr. 22	By Sales Returns		1,200
				Apr. 24	By Cash		6,000
				Apr. 30	By Balance c/d		2,800
	Total		10,000		Total		10,000

Dr.	Trade Expenses A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 20	To Cash		200	Apr. 30	By Balance c/d		200
	Total		200		Total		200

Dr.	Drawings A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 20	To Cash		1,000	Apr. 30	By Balance c/d		1,000
	Total		1,000		Total		1,000

Dr.	Sationery A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 28	To Cash		100	Apr. 30	By Balance c/d		100
	Total		100		Total		100

Dr.	Postage A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 27	To Cash		60	Apr. 30	By Balance c/d		60
	Total		60		Total		60

Dr.	Salary A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 28	To Cash		2,500	Apr. 30	By Balance c/d		2,500
	Total		2,500		Total		2,500

Dr.	Sheetal Traders A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To Balance c/d		7,000	Apr. 29	By Purchases		7,000
	Total		7,000		Total		7,000

Dr.	Kirit A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To Sales		6,000	Apr. 30	By Balance c/d		6,000
	Total		6,000		Total		6,000

Dr.	Handa Traders A/c						Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2017				2017
Apr. 30	To Balance c/d		5,000	Apr. 30	By Purchases		5,000
	Total		5,000		Total		5,000

You might also want to refer the following pages.