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CBSE • कक्षा XI • Accountancy • अध्याय 4
अनुमानित समय: 45 Mins
प्रगति: अध्ययनरत

लेन-देनों का अभिलेखन - भाग 2

In CBSE Class 11 Accountancy, "Recording of Transactions 2" provides an exhaustive master resource on specialized subsidiary day-books and ledger accounting. This comprehensive chapter covers the division of journal labor into subsidiary books, the Single-Column and Two-Column (Cash and Bank) Cash Books, contra entries, the Petty Cash Book under the Imprest System, Special Purpose Books (Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, Journal Proper), ledger account formatting, posting mechanics, and the balancing of real, personal, and nominal accounts aligned with the 2026–27 CBSE curriculum.

अध्याय CBT ऑनलाइन टेस्ट दें सभी अध्याय देखें
प्रस्तावना अध्याय अवधारणाएँ आर्थिक सूत्र एवं सिद्धांत अध्याय सारांश स्व-मूल्यांकन अभ्यास टेस्ट दें

How Does a Department Store Handle 50,000 Transactions a Day Without Freezing the Main Journal?

Imagine an enterprise like Walmart, Reliance Retail, or Amazon recording every single customer sale, purchase order, cash withdrawal, and invoice return sequentially in a single general journal. Thousands of clerks would be fighting over the same book, creating endless bottlenecks. In real-world accounting, the general journal is sub-divided into specialized Subsidiary Day-Books: cash transactions go into the Cash Book, credit purchases into the Purchases Book, credit sales into the Sales Book, and rare non-routine transactions into the Journal Proper. How does this specialized division of labor streamline accounting, and how do "Contra Entries" reflect simultaneous cash and bank movements? This chapter masters subsidiary books and ledger posting.

यह अध्याय क्यों महत्वपूर्ण है

Subsidiary books are the backbone of day-to-day enterprise accounting. Over 90% of business transactions in retail and manufacturing are either cash transactions or credit purchases/sales. Understanding the two-column cash book, recognizing contra entries, mastering the imprest petty cash system, and balancing ledger accounts prepares students to manage real-world accounting software like Tally Prime, QuickBooks, and SAP.

अध्ययन से पूर्व (आवश्यक ज्ञान)

  • Journalizing principles and Golden Rules of Debit and Credit (Chapter 3).
  • Source documents: Cash memo, Invoices, Debit/Credit notes.
  • Basic arithmetic and banking transactions (cheques, bank deposits).

इस अध्याय के लक्ष्य

  • Explain the necessity of sub-dividing the Journal into specialized Subsidiary Day-Books.
  • Prepare Single-Column and Two-Column (Cash and Bank) Cash Books with discount columns.
  • Identify and record Contra Entries (`C`) for cash deposited into bank and cash withdrawn for office use.
  • Implement the Imprest System for the Petty Cash Book.
  • Record credit transactions in the Purchases Book, Sales Book, Purchases Return Book, and Sales Return Book.
  • Identify entries recorded in the Journal Proper (Opening, Closing, Rectification, Adjusting).
  • Post transactions from journals/day-books into Ledger accounts and balance personal, real, and nominal accounts.

अध्याय रूपरेखा एवं प्रगति

1 1. Subsidiary Books & The Cash Book...
2 2. Two-Column Cash Book & Contra En...
3 3. The Petty Cash Book & The Impres...
4 4. Ledger Posting & Balancing of Ac...

सम्पूर्ण सैद्धांतिक एवं वैचारिक अध्ययन

1. Subsidiary Books & The Cash Book Architecture

Understand

In large enterprises, recording every transaction in a single general journal is practically impossible. The journal is divided into specialized Subsidiary Books:

  • Cash Book: Records all cash and bank receipts (Debit) and payments (Credit). Acts as both a Journal and a Ledger!
  • Purchases Book: Records ONLY credit purchases of goods (merchandise meant for resale). Cash purchases and asset purchases are strictly excluded!
  • Sales Book: Records ONLY credit sales of goods.
  • Purchases Return Book: Records goods returned to suppliers on credit (accompanied by Debit Notes).
  • Sales Return Book: Records goods returned by customers (accompanied by Credit Notes).
  • Journal Proper: Residual book for transactions that cannot fit into any subsidiary book (opening entries, closing entries, depreciation, bad debts, credit purchase of fixed assets).

2. Two-Column Cash Book & Contra Entries

Understand & Contra Rule

A Two-Column Cash Book features separate columns for Cash and Bank on both the Debit (Receipts) side and Credit (Payments) side:

The Contra Entry (`C`) Rule:

A Contra Entry occurs when a transaction simultaneously affects *both* the Cash account and the Bank account. It is recorded on both sides of the Cash Book and marked with the symbol `C` in the Ledger Folio (L.F.) column, requiring zero external ledger posting!

  • Cash deposited into Bank:
    • Debit Side: Enter amount in Bank Column (Receipt to Bank); write `To Cash A/c` in Particulars.
    • Credit Side: Enter amount in Cash Column (Payment from Cash); write `By Bank A/c` in Particulars.
  • Cash withdrawn from Bank for Office Use:
    • Debit Side: Enter in Cash Column; write `To Bank A/c`.
    • Credit Side: Enter in Bank Column; write `By Cash A/c`.
  • Note: Cash withdrawn for personal/domestic use is NOT a contra entry! It is debited to Drawings A/c.

3. The Petty Cash Book & The Imprest System

Understand

To prevent the main cashier from being swamped by hundreds of trivial day-to-day cash payments (postage, bus fare, tea, stationery), an enterprise appoints a Petty Cashier operating under the Imprest System:

  • The Imprest System: The head cashier gives the petty cashier a fixed advance sum (the imprest amount, e.g., ₹5,000) at the start of the month.
  • During the month, the petty cashier pays minor expenses backed by vouchers.
  • At the end of the month, the petty cashier presents expense accounts totaling, say, ₹4,200. The head cashier reimburses exactly ₹4,200, restoring the petty cash balance back to the original imprest figure of ₹5,000.

4. Ledger Posting & Balancing of Accounts

Ledger Mechanics

The Ledger is the principal book of accounts containing classified T-shaped accounts. Rules for Balancing:

  • Personal Accounts: Balanced periodically. Debit balance represents a Debtor (Asset); Credit balance represents a Creditor (Liability).
  • Real Accounts: Always show a Debit balance (or zero balance) because physical assets cannot be negative.
  • Nominal Accounts: Are NEVER balanced with `Balance c/d`! At the end of the year, their totals are transferred directly to the Trading and Profit & Loss Account to ascertain net profit.

प्रमुख आर्थिक सूत्र, व्यावसायिक सिद्धांत एवं मानक

Imprest Reimbursement Formula
$$\text{Reimbursement} = \text{Total Petty Expenses Incurred}$$
Restores petty cash back to original imprest amount.
Account Balance Identity
$$\text{Total Dr} - \text{Total Cr} = \text{Balance c/d (Dr Balance if positive)}$$
Mechanics of balancing ledger accounts.

Subsidiary Day-Books & Two-Column Cash Book Topology

Subsidiary Books Hierarchy & Cash Book Architecture Business Transactions Cash Book All Cash & Bank Txns Purchases Book Credit Purchases of Goods Sales Book Credit Sales of Goods Journal Proper Residual Non-routine Txns Two-Column Cash Book: The Contra Entry ('C') Rule Cash Deposited into Bank Dr: Bank Col (Receipt) • Cr: Cash Col (Payment) Marked with 'C' in L.F. • No ledger posting needed! Cash Withdrawn for Office Use Dr: Cash Col (Receipt) • Cr: Bank Col (Payment) Marked with 'C' in L.F. • In-house fund shift!

अध्याय का सार संक्षेप एवं 10 मुख्य निष्कर्ष

मुख्य बिंदु 1
Subsidiary books divide the general journal into specialized day-books for high-volume transactions.
मुख्य बिंदु 2
The Cash Book records all cash and bank receipts and payments, acting simultaneously as a Journal and a Ledger.
मुख्य बिंदु 3
A Two-Column Cash Book records both Cash and Bank transactions with dedicated debit and credit columns.
मुख्य बिंदु 4
A Contra Entry (`C`) occurs when cash is deposited into or withdrawn from bank for office use; requires no external ledger posting.
मुख्य बिंदु 5
The Petty Cash Book records minor daily expenses under the Imprest System, where spent sums are reimbursed periodically.
मुख्य बिंदु 6
The Purchases Book records ONLY credit purchases of goods; cash purchases and asset purchases are strictly excluded.
मुख्य बिंदु 7
The Sales Book records ONLY credit sales of goods; cash sales and asset sales are excluded.
मुख्य बिंदु 8
The Journal Proper records opening, closing, rectification, adjusting, and non-routine entries.
मुख्य बिंदु 9
Ledger is the principal book of accounts where transactions are posted into classified T-accounts.
मुख्य बिंदु 10
Personal and real accounts are balanced with `Balance c/d`; nominal accounts are closed to the Trading and P&L Account.

स्व-मूल्यांकन अभ्यास (Check Your Understanding)

मूल वैचारिक स्पष्टता की जांच के लिए नैदानिक प्रश्न। पहले स्वयं हल करें, फिर उत्तर देखें।

1
Why is the Cash Book called both a Book of Original Entry (Journal) and a Principal Book (Ledger)?
उत्तर एवं व्याख्या देखें
उत्तर:

The Cash Book is a Book of Original Entry (Journal) because transactions involving cash and bank are recorded directly into it for the first time from source documents with chronological details. It is simultaneously a Principal Book (Ledger) because it takes the form of a ledger account with Debit and Credit sides, and the balance of the Cash Book directly serves as the cash and bank balance for the Trial Balance, eliminating the need to maintain separate Cash and Bank accounts in the ledger.


Records transactions directly from source documents (Journal) and serves as the ledger cash/bank account.
2
What is a Contra Entry? Give two specific business transaction examples and describe how they are recorded in a Two-Column Cash Book.
उत्तर एवं व्याख्या देखें
उत्तर:

A Contra Entry is an entry that affects both the Cash column and the Bank column in the same Two-Column Cash Book simultaneously. It is denoted by writing C in the Ledger Folio (L.F.) column.
Examples:
1. Cash deposited into Bank (₹10,000): Enter ₹10,000 on Debit side in Bank column (write To Cash A/c); enter ₹10,000 on Credit side in Cash column (write By Bank A/c).
2. Cash withdrawn from Bank for office use (₹5,000): Enter ₹5,000 on Debit side in Cash column (write To Bank A/c); enter ₹5,000 on Credit side in Bank column (write By Cash A/c).


Simultaneous cash and bank movement; cash deposited or withdrawn for office use.
3
Which of the following transactions are recorded in the Purchases Book? Give reasons:
(a) Purchased goods for cash ₹25,000.
(b) Purchased office computer on credit from HP Ltd for ₹60,000.
(c) Purchased goods on credit from M/s Ramesh Bros for ₹40,000.
उत्तर एवं व्याख्या देखें
उत्तर:

• (a) Not recorded: Cash purchases of goods are recorded in the Cash Book, not the Purchases Book.
• (b) Not recorded: Purchase of an office computer (a fixed asset) on credit is recorded in the Journal Proper, not the Purchases Book.
• (c) RECORDED: The Purchases Book exclusively records credit purchases of goods (trade merchandise).


Purchases Book records ONLY credit purchases of goods (not cash, not fixed assets).
4
Explain the Imprest System of Petty Cash Book. If the monthly imprest is ₹6,000 and total expenses paid during the month are ₹4,850, how much will the head cashier reimburse at month-end?
उत्तर एवं व्याख्या देखें
उत्तर:

Under the Imprest System, the petty cashier is provided a predetermined fixed cash float (the imprest). At the end of the period, after verifying expense vouchers, the head cashier reimburses the exact total amount spent, restoring the petty cashier's balance back to the original imprest amount.
Reimbursement: The head cashier will reimburse exactly ₹4,850 (the total expenses incurred), restoring the available petty cash balance back to the original ₹6,000.


Head cashier reimburses the exact amount spent (4,850), restoring balance to 6,000.
5
List four distinct types of entries that are recorded strictly in the Journal Proper.
उत्तर एवं व्याख्या देखें
उत्तर:
  1. Opening Entries: Recording initial balances of assets, liabilities, and capital at the start of a new financial year.
    2. Closing Entries: Transferring balances of nominal accounts (revenue and expense) to Trading and Profit & Loss Account at year-end.
    3. Rectification Entries: Correcting accounting errors discovered in journals or ledgers.
    4. Credit Purchase/Sale of Fixed Assets: Purchasing or selling plant, machinery, or furniture on credit.

Opening entries, closing entries, rectification entries, credit purchase/sale of fixed assets.
6
Explain why Nominal Accounts are never balanced with `Balance c/d` at the end of the accounting year.
उत्तर एवं व्याख्या देखें
उत्तर: Nominal accounts record expenses, losses, revenues, and gains. Because their utility and validity are strictly confined to the current accounting year (under the Accounting Period Principle), they have no ongoing economic value into the next year. Therefore, instead of carrying forward balances with `Balance c/d`, their total balances are transferred to the Trading and Profit & Loss Account to ascertain net operating profit, closing the nominal accounts permanently for that year.
Expenses and revenues belong strictly to current year; closed to Trading/P&L rather than carried forward.
7
What is a Debit Balance in a Personal Account versus a Real Account?
उत्तर एवं व्याख्या देखें
उत्तर:

• Personal Account: A debit balance indicates that the person or firm owes money to the business; they are a Debtor (Trade Receivable / Asset).
• Real Account: A debit balance indicates the cost or value of physical property/assets currently owned by the business (e.g., Cash, Machinery, Building). Real accounts can never have a credit balance because a business cannot possess negative physical assets.


Personal Dr balance = Debtor; Real Dr balance = physical asset owned.
8
Why is cash withdrawn by the proprietor from the bank for personal domestic use NOT a contra entry?
उत्तर एवं व्याख्या देखें
उत्तर:

A contra entry requires that the transaction simultaneously affects the Cash column and Bank column of the business. When an owner withdraws money from the bank for personal use, it affects the Bank Account and the Drawings Account. Since Drawings is a personal account posted to the ledger (reducing capital) and does not involve cash entering the business till, it is recorded only once on the Credit side (Bank column) and is NOT a contra entry.


Withdrawal for personal use affects Drawings A/c, not business cash till.
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