Chapter 4: Recording of Transactions – II
Chapter 4: Recording of Transactions – II – Important Topics:
- Special Purpose Books / Subsidiary Books – Need & Advantages
- Cash Book – Single Column, Double Column (Bank Column), Petty Cash Book
- Cheque – Types (Bearer, Order, Crossed), Dishonour, Contra Entries
- Purchases Book – Recording Credit Purchases of Goods
- Purchases Return Book – Debit Note, Returns Outwards
- Sales Book – Recording Credit Sales of Goods
- Sales Return Book – Credit Note, Returns Inwards
- Bills Receivable Book & Bills Payable Book
- Journal Proper – Transactions not recorded elsewhere (Opening, Adjustment, Rectification, Transfer, Other)
- Balancing of Ledger Accounts
- Previous Year Exam Questions (2019–2025) with Answers
1. Special Purpose Books (Subsidiary Books / Day Books)
Simple Explanation: As a business grows, the number of transactions becomes very large. Recording every transaction in a single journal becomes difficult and time-consuming. So, we divide the journal into several smaller books, each meant for recording one type of transaction. These are called Special Purpose Books or Subsidiary Books or Day Books.
📘 List of Special Purpose Books:
- Cash Book – All cash receipts and payments (including bank).
- Purchases Book – Credit purchases of goods.
- Purchases Return Book – Goods returned to suppliers (Return Outwards).
- Sales Book – Credit sales of goods.
- Sales Return Book – Goods returned by customers (Return Inwards).
- Bills Receivable Book – Bills of exchange accepted by customers.
- Bills Payable Book – Bills of exchange accepted by the business.
- Journal Proper – Transactions that cannot be recorded in any of the above.
💡 Live Example – 1: A large retail store has thousands of cash transactions daily – all recorded in Cash Book. Credit purchases from 50 suppliers – recorded in Purchases Book. Credit sales to 200 customers – recorded in Sales Book.
💡 Live Example – 2: A customer returns a defective product – recorded in Sales Return Book. You return damaged goods to a supplier – recorded in Purchases Return Book.
💡 Live Example – 2: A customer returns a defective product – recorded in Sales Return Book. You return damaged goods to a supplier – recorded in Purchases Return Book.
📘 Advantages of Subsidiary Books:
- Division of Labour: Different clerks can handle different books.
- Specialisation: A clerk becomes efficient by repeatedly doing the same type of work.
- Quick Information: To know total credit sales, just total the Sales Book – no need to search the journal.
- Easy Checking: Errors are localized and easy to detect.
- Time Saving: Posting is done from totals, not individual entries.
💭 Think: Why would a small business with only 10 transactions a day not need subsidiary books?
Simple Hints: The cost of maintaining many books exceeds the benefit. A single journal is enough. Subsidiary books are needed when volume is high.
Simple Hints: The cost of maintaining many books exceeds the benefit. A single journal is enough. Subsidiary books are needed when volume is high.
📝 Exam Practice (2 marks – 2022 IMP): Write the name of special journals where the following transactions are recorded:
(a) Purchased machinery for cash ₹10,000
(b) Bought goods from KV stores ₹3,000
(c) Returned goods to Arul Jyothi Traders ₹1,000
(d) Bought furniture from Alankar Traders ₹5,000
(e) Sold goods to Pratheesh for cash ₹2,000
(f) Paid salary ₹4,000
Answer: (a) Cash Book, (b) Purchases Book, (c) Purchases Return Book, (d) Journal Proper, (e) Cash Book, (f) Cash Book.
Hint: Remember – cash transactions always in Cash Book; credit purchases of goods in Purchases Book; credit purchases of assets in Journal Proper.
(a) Purchased machinery for cash ₹10,000
(b) Bought goods from KV stores ₹3,000
(c) Returned goods to Arul Jyothi Traders ₹1,000
(d) Bought furniture from Alankar Traders ₹5,000
(e) Sold goods to Pratheesh for cash ₹2,000
(f) Paid salary ₹4,000
Answer: (a) Cash Book, (b) Purchases Book, (c) Purchases Return Book, (d) Journal Proper, (e) Cash Book, (f) Cash Book.
Hint: Remember – cash transactions always in Cash Book; credit purchases of goods in Purchases Book; credit purchases of assets in Journal Proper.
2. Cash Book
Simple Explanation: Cash Book is a book of original entry for all cash receipts and payments. It serves the purpose of both a journal and a ledger account for cash and bank. When a cash book is maintained, we do not open a separate cash account or bank account in the ledger.
2.1 Single Column Cash Book
Records only cash transactions. Debit side – receipts, Credit side – payments. Balanced at the end of the period; always shows a debit balance (cash in hand can never be negative).
📘 Format (Illustration 1 – Kuntia Traders): (See textbook page 115-116)
💡 Example: Cash in hand ₹30,000; Received from Gurmeet ₹12,000; Paid insurance ₹6,000; Purchased furniture ₹13,800; etc. All recorded in single column cash book.
2.2 Double Column Cash Book (Bank Column)
Records both cash and bank transactions. Two amount columns on each side – Cash and Bank. When cash is deposited into bank or withdrawn from bank, a Contra Entry is recorded (marked 'C' in L.F. column) – not posted to ledger.
📘 Contra Entry: Transaction that affects both cash and bank accounts. Examples:
– Cash deposited into bank: Dr. Bank, Cr. Cash (both in Cash Book)
– Cash withdrawn from bank: Dr. Cash, Cr. Bank (both in Cash Book)
– Cash deposited into bank: Dr. Bank, Cr. Cash (both in Cash Book)
– Cash withdrawn from bank: Dr. Cash, Cr. Bank (both in Cash Book)
📘 Dishonour of Cheque: When a cheque deposited is dishonoured by the bank, reverse entry is made: Dr. Customer's A/c, Cr. Bank (on credit side in bank column). Discount allowed earlier is cancelled.
📘 Overdraft: Bank column shows credit balance when withdrawals exceed deposits. It is shown as 'Bank overdraft' on the credit side.
💡 Example – Contra Entry: Cash ₹10,000 deposited into bank – recorded as: Debit side Bank column ₹10,000, Credit side Cash column ₹10,000. Mark 'C' in L.F. column.
💡 Example – Dishonour: Cheque from Kumar ₹4,500 deposited, later dishonoured. Entry: On credit side, Dr. Kumar's A/c, Cr. Bank ₹4,500.
2.3 Petty Cash Book
Records small recurring payments (postage, cartage, stationery, conveyance, etc.). Operated on Imprest System.
📘 Imprest System: A fixed amount (imprest amount) is given to the petty cashier at the beginning of the period. He makes payments from this amount. At the end of the period, he is reimbursed the exact amount spent, so that he again starts with the full imprest amount.
📘 Analytical Petty Cash Book: Has separate columns for different expense heads (Postage, Conveyance, Stationery, etc.) and a 'Miscellaneous' column. At the end of the period, each column is totalled and posted to respective expense accounts in the ledger.
💡 Example – Imprest System: Petty cashier gets ₹2,000 on May 1. During May he spends ₹1,487. On May 31, he is reimbursed ₹1,487. He again has ₹2,000 on June 1.
📘 Advantages of Petty Cash Book (Box 1):
- Saves time of the main cashier.
- Effective control over small payments.
- Prevents fraud and embezzlement.
- Main cash book remains uncluttered.
- Easy to post – only totals of expense columns are posted.
💭 Think: If the main cashier himself records petty expenses in the main cash book, what problems might arise?
Simple Hints: Main cash book becomes bulky, time wasted on small entries, difficulty in tracking expenses, more chances of errors.
Simple Hints: Main cash book becomes bulky, time wasted on small entries, difficulty in tracking expenses, more chances of errors.
📝 Exam Practice (8 marks – 2021 June, 2022 June): Prepare double column cash book from given transactions. (Refer to Illustration 2, 3, 4 in textbook and questions in previous year papers).
Answer Structure: 1) Write opening balances. 2) Record receipts on Dr. side (Cash & Bank columns). 3) Record payments on Cr. side. 4) Mark contra entries with 'C'. 5) Total both sides and find closing balances.
Answer Structure: 1) Write opening balances. 2) Record receipts on Dr. side (Cash & Bank columns). 3) Record payments on Cr. side. 4) Mark contra entries with 'C'. 5) Total both sides and find closing balances.
📝 Exam Practice (2 marks – 2022 June): Record the following transactions in a double column cash book:
(Provided in question – students to prepare).
Hint: Practice at least one full problem.
(Provided in question – students to prepare).
Hint: Practice at least one full problem.
3. Cheque – Important Concepts
📘 Bearer Cheque: Payable to the person named or the bearer. Can be transferred by mere delivery.
📘 Order Cheque: 'Bearer' word struck off. Payable to the person named or his order. Needs endorsement and delivery for transfer.
📘 Crossed Cheque: Two parallel lines drawn on the face. Cannot be paid over the counter; must be deposited in a bank account. Types: General Crossing, Special Crossing, Account Payee Crossing, Not Negotiable Crossing.
📘 Order Cheque: 'Bearer' word struck off. Payable to the person named or his order. Needs endorsement and delivery for transfer.
📘 Crossed Cheque: Two parallel lines drawn on the face. Cannot be paid over the counter; must be deposited in a bank account. Types: General Crossing, Special Crossing, Account Payee Crossing, Not Negotiable Crossing.
📘 Dishonour of Cheque: When the bank refuses to pay the cheque (usually due to insufficient funds). Reverse entry is passed in the cash book.
4. Purchases Book and Purchases Return Book
4.1 Purchases Book
Records only credit purchases of goods (items that are meant for resale or for use in production). Cash purchases are recorded in Cash Book. Purchase of assets (furniture, machinery) on credit is recorded in Journal Proper.
📘 Source Document: Invoice / Bill received from the supplier.
📘 Posting: Individual supplier's accounts are credited daily/monthly; the total of the purchases book is debited to Purchases Account at the end of the period.
📘 Posting: Individual supplier's accounts are credited daily/monthly; the total of the purchases book is debited to Purchases Account at the end of the period.
💡 Example (Illustration 5): M/s Hi-Life Fashions purchases goods on credit from Ratna Traders, Bombay Fashion House, etc. with trade discount. Only net amount after trade discount is recorded in Purchases Book.
📘 Trade Discount vs Cash Discount:
– Trade discount: Deduction from list price at the time of purchase/sale; not recorded in books; only net amount recorded.
– Cash discount: Deduction given for prompt payment; recorded in books (Discount Received A/c or Discount Allowed A/c).
– Trade discount: Deduction from list price at the time of purchase/sale; not recorded in books; only net amount recorded.
– Cash discount: Deduction given for prompt payment; recorded in books (Discount Received A/c or Discount Allowed A/c).
4.2 Purchases Return Book
Records goods returned to the supplier (Return Outwards). The source document is a Debit Note (prepared by the buyer).
📘 Debit Note: A document sent to the supplier informing that his account has been debited for the value of goods returned. Contains details of goods, reason for return, amount.
💡 Example (Illustration 5): Goods returned to Ratna Traders (3 shirts, 1 pant) – Debit Note No. 102, amount ₹1,440 (after trade discount). Recorded in Purchases Return Book.
📘 Posting: Supplier's account is debited with the return amount; total of purchases return book is credited to Purchases Return Account at period end.
📝 Exam Practice (4 marks – 2020 May): Enter the following transactions in the purchase book of M/s Venus Shoe Mart. (Question given – similar to 2020 May IMP).
Answer: (As per solution in previous year PDF) – calculate net amounts after trade discount and record in the book.
Answer: (As per solution in previous year PDF) – calculate net amounts after trade discount and record in the book.
5. Sales Book and Sales Return Book
5.1 Sales Book
Records only credit sales of goods. Cash sales are recorded in Cash Book. Sale of assets on credit is recorded in Journal Proper.
📘 Source Document: Sales Invoice / Bill (copy) issued to the customer.
📘 Posting: Individual customer's accounts are debited daily; the total of sales book is credited to Sales Account at period end.
📘 Posting: Individual customer's accounts are debited daily; the total of sales book is credited to Sales Account at period end.
💡 Example (Illustration 6): M/s Vineet Stores sells goods on credit to Rohit Stores, Mera Stores, etc. Trade discount deducted; net amount recorded in Sales Book.
5.2 Sales Return Book
Records goods returned by customers (Return Inwards). The source document is a Credit Note (prepared by the seller).
📘 Credit Note: A document sent to the customer informing that his account has been credited for the value of goods returned.
💡 Example (Illustration 6): Goods returned by Rohit Stores (2 Kids Books, 1 Animal Book) – Credit Note No. 201, amount ₹170. Recorded in Sales Return Book.
📘 Posting: Customer's account is credited with the return amount; total of sales return book is debited to Sales Return Account at period end.
📝 Exam Practice (1 mark – 2022 IMP): Identify the source document for recording transactions in the Sales returns book.
Answer: Credit note.
Answer: Credit note.
📝 Exam Practice (3 marks – 2021 Jan): Enter the following transactions in sales day book of M/s Baby Stores. (Question given – similar to 2021 Jan question).
Answer: (As per solution in previous year PDF) – compute net amount after trade discount and record.
Answer: (As per solution in previous year PDF) – compute net amount after trade discount and record.
6. Bills of Exchange Books
Simple Explanation: Sometimes credit sales/purchases are made through a formal document called a Bill of Exchange. The seller draws the bill, the buyer accepts it. The seller records it in Bills Receivable Book, the buyer in Bills Payable Book.
📘 Bills Receivable Book: Records all bills accepted by customers. Each bill is an asset. Total posted to Bills Receivable Account (Dr.).
📘 Bills Payable Book: Records all bills accepted by the firm. Each bill is a liability. Total posted to Bills Payable Account (Cr.).
📘 Bills Payable Book: Records all bills accepted by the firm. Each bill is a liability. Total posted to Bills Payable Account (Cr.).
💡 Example: Sold goods to Ram on credit ₹10,000; Ram accepts a bill for 3 months. Entry in Bills Receivable Book: Date, Drawer, Acceptor, Amount, Due date.
7. Journal Proper
Simple Explanation: Journal Proper is the residual book – it records all transactions that cannot be entered in any of the special journals mentioned above.
📘 Transactions recorded in Journal Proper:
- Opening Entry: At the beginning of the year, to bring the balances of assets, liabilities, and capital into the books.
- Adjustment Entries: For outstanding expenses, prepaid expenses, depreciation, accrued income, income received in advance, etc.
- Rectification Entries: To correct errors in the books of account.
- Transfer Entries: Closing entries – transferring revenues and expenses to Trading and Profit & Loss Account; transferring Drawings to Capital Account.
- Other Entries:
- Purchase of asset on credit (other than goods).
- Sale of asset on credit.
- Goods withdrawn by proprietor for personal use.
- Goods distributed as free samples.
- Endorsement and dishonour of bills of exchange.
- Loss of goods by fire, theft, etc.
- Cancellation of discount on dishonour of cheque.
💡 Example – Opening Entry: Cash ₹1,00,000; Bank ₹50,000; Stock ₹30,000; Creditors ₹20,000; Capital ₹1,60,000. Entry: Dr. Cash, Dr. Bank, Dr. Stock; Cr. Creditors, Cr. Capital.
💡 Example – Purchase of asset on credit: Purchased furniture on credit from Quality Furniture Ltd. ₹8,000. Entry: Dr. Furniture A/c, Cr. Quality Furniture Ltd. A/c.
💡 Example – Goods withdrawn for personal use: Owner takes goods worth ₹2,000. Entry: Dr. Drawings A/c, Cr. Purchases A/c.
📝 Exam Practice (1 mark – 2022 June): Purchased machinery from Rajesh on credit will be recorded in:
(a) Purchases Book (b) Purchases returns Book (c) Journal Proper (d) Cash Book
Answer: (c) Journal Proper.
(a) Purchases Book (b) Purchases returns Book (c) Journal Proper (d) Cash Book
Answer: (c) Journal Proper.
8. Balancing of Accounts
Simple Explanation: After posting all entries, we need to find the net balance of each ledger account. This process is called balancing. The difference between the two sides is written on the shorter side as "Balance c/d". This balance is brought down to the next period as "Balance b/d".
📘 Types of Balances:
- Debit balance: Debit side total > Credit side total (e.g., Assets, Expenses).
- Credit balance: Credit side total > Debit side total (e.g., Liabilities, Income, Capital).
📌 Previous Year Exam Questions (with Answers)
Q1. (2022 IMP – 1 Mark) Identify the source document for recording transactions in the Sales returns book.
Answer: Credit note.
Answer: Credit note.
Q2. (2022 IMP – 3 Marks) Write the name of special journals where the following transactions are recorded:
(a) Purchased machinery for cash ₹10,000
(b) Bought goods from KV stores ₹3,000
(c) Returned goods to Arul Jyothi Traders ₹1,000
(d) Bought furniture from Alankar Traders ₹5,000
(e) Sold goods to Pratheesh for cash ₹2,000
(f) Paid salary ₹4,000
Answer: (a) Cash Book, (b) Purchases Book, (c) Purchases Return Book, (d) Journal Proper, (e) Cash Book, (f) Cash Book.
(a) Purchased machinery for cash ₹10,000
(b) Bought goods from KV stores ₹3,000
(c) Returned goods to Arul Jyothi Traders ₹1,000
(d) Bought furniture from Alankar Traders ₹5,000
(e) Sold goods to Pratheesh for cash ₹2,000
(f) Paid salary ₹4,000
Answer: (a) Cash Book, (b) Purchases Book, (c) Purchases Return Book, (d) Journal Proper, (e) Cash Book, (f) Cash Book.
Q3. (2022 June – 1 Mark) Purchased machinery from Rajesh on credit will be recorded in:
(a) Purchases Book (b) Purchases returns Book (c) Journal Proper (d) Cash Book
Answer: (c) Journal Proper.
(a) Purchases Book (b) Purchases returns Book (c) Journal Proper (d) Cash Book
Answer: (c) Journal Proper.
Q4. (2021 IMP – 1 Mark) Sold goods on credit to Archana is recorded in:
(a) Cash book (b) Purchases book (c) Sales book (d) Journal proper
Answer: (c) Sales book.
(a) Cash book (b) Purchases book (c) Sales book (d) Journal proper
Answer: (c) Sales book.
Q5. (2021 IMP – 2 Marks) Write two examples for „source Documents‟.
Answer: Cash Memo, Invoice, Sales Bill, Pay-in slip, Cheque, Salary slip (any two).
Answer: Cash Memo, Invoice, Sales Bill, Pay-in slip, Cheque, Salary slip (any two).
Q6. (2021 IMP – 2 Marks) Explain „Sales day book‟. Write an example for transaction recorded in sales day book.
Answer: Sales Day Book is a special journal in which only credit sales of goods are recorded. Example: Sold goods to Babu on credit for ₹10,000.
Answer: Sales Day Book is a special journal in which only credit sales of goods are recorded. Example: Sold goods to Babu on credit for ₹10,000.
Q7. (2020 May – 4 Marks) Enter the following transactions in the purchase book of M/s Venus Shoe Mart. (Question details in PDF).
Answer: (See solution in PDF) – Total Purchases Book = ₹31,300.
Answer: (See solution in PDF) – Total Purchases Book = ₹31,300.
Q8. (2021 Jan – 3 Marks) Enter the following transactions in sales day book of M/s Baby Stores. (Question details in PDF).
Answer: (See solution in PDF) – Total Sales Book = ₹8,450.
Answer: (See solution in PDF) – Total Sales Book = ₹8,450.
Q9. (2021 June – 8 Marks) Prepare double column cash book from given transactions. (Detailed problem).
Answer: (See solution in PDF) – Closing Cash ₹30,000, Bank ₹21,000? Actually answer shows totals: Cash side total ₹30,000, Bank side total ₹21,000? Wait – check solution: Dr. side Cash total 30,000, Bank 21,000; Cr. side Cash 30,000, Bank 21,000 – balanced. (Carefully verify from PDF)
Answer: (See solution in PDF) – Closing Cash ₹30,000, Bank ₹21,000? Actually answer shows totals: Cash side total ₹30,000, Bank side total ₹21,000? Wait – check solution: Dr. side Cash total 30,000, Bank 21,000; Cr. side Cash 30,000, Bank 21,000 – balanced. (Carefully verify from PDF)
📝 Exam Practice (6 marks): Explain different types of cash books with their formats and uses.
Answer Structure:
1) Definition of Cash Book.
2) Single Column Cash Book – format, example, when used.
3) Double Column Cash Book – format, contra entry, example.
4) Petty Cash Book – imprest system, analytical format, advantages.
5) Conclusion.
Answer Structure:
1) Definition of Cash Book.
2) Single Column Cash Book – format, example, when used.
3) Double Column Cash Book – format, contra entry, example.
4) Petty Cash Book – imprest system, analytical format, advantages.
5) Conclusion.
📝 Exam Practice (6 marks): What are special purpose books? Explain any four with examples.
Answer Structure:
1) Definition of special purpose books/subsidiary books.
2) List all eight books.
3) Explain Purchases Book – example.
4) Explain Sales Book – example.
5) Explain Purchases Return Book – example.
6) Explain Sales Return Book – example.
7) Advantages.
Answer Structure:
1) Definition of special purpose books/subsidiary books.
2) List all eight books.
3) Explain Purchases Book – example.
4) Explain Sales Book – example.
5) Explain Purchases Return Book – example.
6) Explain Sales Return Book – example.
7) Advantages.
മലയാളം വിഭാഗം
അധ്യായം 4: ഇടപാടുകളുടെ രേഖപ്പെടുത്തൽ – II – പ്രധാന പാഠഭാഗങ്ങൾ:
- പ്രത്യേക ഉദ്ദേശ്യ പുസ്തകങ്ങൾ / സബ്സിഡിയറി ബുക്കുകൾ – ആവശ്യവും ഗുണങ്ങളും
- ക്യാഷ് ബുക്ക് – സിംഗിൾ കോളം, ഡബിൾ കോളം (ബാങ്ക് കോളം), പെറ്റി ക്യാഷ് ബുക്ക്
- ചെക്ക് – തരങ്ങൾ (ബിയറർ, ഓർഡർ, ക്രോസ്ഡ്), അപമാനം, കോൺട്ര എൻട്രികൾ
- വാങ്ങൽ പുസ്തകം – ചരക്കുകളുടെ ക്രെഡിറ്റ് വാങ്ങലുകൾ രേഖപ്പെടുത്തൽ
- വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം – ഡെബിറ്റ് നോട്ട്, റിട്ടേൺ ഔട്ട്വേഡ്സ്
- വിൽപ്പന പുസ്തകം – ചരക്കുകളുടെ ക്രെഡിറ്റ് വിൽപ്പന രേഖപ്പെടുത്തൽ
- വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം – ക്രെഡിറ്റ് നോട്ട്, റിട്ടേൺ ഇൻവേഡ്സ്
- ബിൽസ് റിസീവബിൾ ബുക്ക് & ബിൽസ് പേയബിൾ ബുക്ക്
- ജേണൽ പ്രോപ്പർ – മറ്റ് പുസ്തകങ്ങളിൽ ഉൾപ്പെടാത്ത ഇടപാടുകൾ
- ലെഡ്ജർ അക്കൗണ്ടുകൾ ബാലൻസ് ചെയ്യൽ
ലളിതമായ വിശദീകരണം: ബിസിനസ് വളരുമ്പോൾ ഇടപാടുകളുടെ എണ്ണം വളരെയധികം വർദ്ധിക്കുന്നു. എല്ലാ ഇടപാടുകളും ഒരൊറ്റ ജേണലിൽ രേഖപ്പെടുത്തുക എന്നത് സമയമെടുക്കുന്നതും ബുദ്ധിമുട്ടുള്ളതുമായ ജോലിയാണ്. അതിനാൽ, ജേണലിനെ പല ചെറിയ പുസ്തകങ്ങളായി വിഭജിക്കുന്നു. ഓരോ പുസ്തകവും ഒരു പ്രത്യേക തരം ഇടപാടുകൾ മാത്രം രേഖപ്പെടുത്തുന്നു. ഇവയെ പ്രത്യേക ഉദ്ദേശ്യ പുസ്തകങ്ങൾ അല്ലെങ്കിൽ സബ്സിഡിയറി ബുക്കുകൾ എന്ന് വിളിക്കുന്നു.
1. പ്രത്യേക ഉദ്ദേശ്യ പുസ്തകങ്ങൾ
📘 പട്ടിക:
- ക്യാഷ് ബുക്ക് – എല്ലാ പണ രസീതുകളും പേയ്മെന്റുകളും
- വാങ്ങൽ പുസ്തകം – ചരക്കുകളുടെ ക്രെഡിറ്റ് വാങ്ങലുകൾ
- വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം – വിതരണക്കാർക്ക് തിരികെ നൽകിയ ചരക്കുകൾ
- വിൽപ്പന പുസ്തകം – ചരക്കുകളുടെ ക്രെഡിറ്റ് വിൽപ്പന
- വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം – ഉപഭോക്താക്കൾ തിരികെ നൽകിയ ചരക്കുകൾ
- ബിൽസ് റിസീവബിൾ ബുക്ക് – ഉപഭോക്താക്കൾ അംഗീകരിച്ച ബില്ലുകൾ
- ബിൽസ് പേയബിൾ ബുക്ക് – ബിസിനസ് അംഗീകരിച്ച ബില്ലുകൾ
- ജേണൽ പ്രോപ്പർ – മുകളിൽ പറഞ്ഞ ഒരു പുസ്തകത്തിലും ഉൾപ്പെടുത്താൻ കഴിയാത്ത ഇടപാടുകൾ
2. ക്യാഷ് ബുക്ക്
സിംഗിൾ കോളം ക്യാഷ് ബുക്ക്: പണ ഇടപാടുകൾ മാത്രം. ഡെബിറ്റ് വശത്ത് രസീതുകൾ, ക്രെഡിറ്റ് വശത്ത് പേയ്മെന്റുകൾ.
ഡബിൾ കോളം ക്യാഷ് ബുക്ക്: പണം, ബാങ്ക് ഇടപാടുകൾ രണ്ടും. കോൺട്ര എൻട്രി (C) – പണം ബാങ്കിൽ നിക്ഷേപിക്കുകയോ പിൻവലിക്കുകയോ ചെയ്യുമ്പോൾ.
പെറ്റി ക്യാഷ് ബുക്ക്: ചെറിയ തുകകളുടെ ആവർത്തിച്ചുള്ള ചെലവുകൾ (തപാൽ, വാഹനക്കൂലി, സ്റ്റേഷനറി മുതലായവ). ഇംപ്രസ്റ്റ് സിസ്റ്റത്തിൽ പ്രവർത്തിക്കുന്നു.
ഡബിൾ കോളം ക്യാഷ് ബുക്ക്: പണം, ബാങ്ക് ഇടപാടുകൾ രണ്ടും. കോൺട്ര എൻട്രി (C) – പണം ബാങ്കിൽ നിക്ഷേപിക്കുകയോ പിൻവലിക്കുകയോ ചെയ്യുമ്പോൾ.
പെറ്റി ക്യാഷ് ബുക്ക്: ചെറിയ തുകകളുടെ ആവർത്തിച്ചുള്ള ചെലവുകൾ (തപാൽ, വാഹനക്കൂലി, സ്റ്റേഷനറി മുതലായവ). ഇംപ്രസ്റ്റ് സിസ്റ്റത്തിൽ പ്രവർത്തിക്കുന്നു.
3. വാങ്ങൽ പുസ്തകവും വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകവും
വാങ്ങൽ പുസ്തകം: ചരക്കുകളുടെ ക്രെഡിറ്റ് വാങ്ങലുകൾ മാത്രം. ട്രേഡ് ഡിസ്കൗണ്ട് കഴിച്ച ശേഷമുള്ള തുക രേഖപ്പെടുത്തുന്നു. ഉറവിടം: സപ്ലയറുടെ ഇൻവോയ്സ്.
വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം: സപ്ലയർക്ക് തിരികെ നൽകിയ ചരക്കുകൾ. ഡെബിറ്റ് നോട്ട് ആണ് ഉറവിടം.
വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം: സപ്ലയർക്ക് തിരികെ നൽകിയ ചരക്കുകൾ. ഡെബിറ്റ് നോട്ട് ആണ് ഉറവിടം.
4. വിൽപ്പന പുസ്തകവും വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകവും
വിൽപ്പന പുസ്തകം: ചരക്കുകളുടെ ക്രെഡിറ്റ് വിൽപ്പന മാത്രം. ട്രേഡ് ഡിസ്കൗണ്ട് കഴിച്ച ശേഷമുള്ള തുക രേഖപ്പെടുത്തുന്നു. ഉറവിടം: കസ്റ്റമർക്ക് നൽകിയ സെയിൽസ് ഇൻവോയ്സിന്റെ പകർപ്പ്.
വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം: ഉപഭോക്താക്കൾ തിരികെ നൽകിയ ചരക്കുകൾ. ക്രെഡിറ്റ് നോട്ട് ആണ് ഉറവിടം.
വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം: ഉപഭോക്താക്കൾ തിരികെ നൽകിയ ചരക്കുകൾ. ക്രെഡിറ്റ് നോട്ട് ആണ് ഉറവിടം.
5. ജേണൽ പ്രോപ്പർ
രേഖപ്പെടുത്തുന്ന ഇടപാടുകൾ:
- ഓപ്പണിംഗ് എൻട്രി
- അഡ്ജസ്റ്റ്മെന്റ് എൻട്രികൾ
- തിരുത്തൽ എൻട്രികൾ
- ട്രാൻസ്ഫർ എൻട്രികൾ (ക്ലോസിംഗ് എൻട്രികൾ)
- മറ്റുള്ളവ: ചരക്കുകളല്ലാത്തവയുടെ ക്രെഡിറ്റ് വാങ്ങൽ/വിൽപ്പന, ഉടമയുടെ വ്യക്തിഗത ഉപയോഗത്തിന് ചരക്ക് എടുക്കൽ, സാമ്പിൾ വിതരണം, ചെക്ക് ഡിഷോണർ, ബിൽ ഓഫ് എക്സ്ചേഞ്ച് ഇടപാടുകൾ, തീ/മോഷണം മൂലമുള്ള നഷ്ടം.
📝 പരീക്ഷാ ചോദ്യം (8 മാർക്ക്): വ്യത്യസ്ത തരം ക്യാഷ് ബുക്കുകൾ അവയുടെ ഫോർമാറ്റുകളും ഉപയോഗങ്ങളും ഉപയോഗിച്ച് വിശദീകരിക്കുക.
ഉത്തര ഘടന: 1) നിർവ്വചനം, 2) സിംഗിൾ കോളം, 3) ഡബിൾ കോളം, 4) പെറ്റി ക്യാഷ് ബുക്ക് (ഇംപ്രസ്റ്റ് സിസ്റ്റം), 5) ഉപസംഹാരം.
ഉത്തര ഘടന: 1) നിർവ്വചനം, 2) സിംഗിൾ കോളം, 3) ഡബിൾ കോളം, 4) പെറ്റി ക്യാഷ് ബുക്ക് (ഇംപ്രസ്റ്റ് സിസ്റ്റം), 5) ഉപസംഹാരം.
📝 പരീക്ഷാ ചോദ്യം (6 മാർക്ക്): പ്രത്യേക ഉദ്ദേശ്യ പുസ്തകങ്ങൾ എന്താണ്? ഏതെങ്കിലും നാലെണ്ണം ഉദാഹരണങ്ങളോടെ വിശദീകരിക്കുക.
ഉത്തര ഘടന: 1) നിർവ്വചനം, 2) പട്ടിക, 3) വാങ്ങൽ പുസ്തകം, 4) വിൽപ്പന പുസ്തകം, 5) വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം, 6) വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം, 7) ഗുണങ്ങൾ.
ഉത്തര ഘടന: 1) നിർവ്വചനം, 2) പട്ടിക, 3) വാങ്ങൽ പുസ്തകം, 4) വിൽപ്പന പുസ്തകം, 5) വാങ്ങൽ തിരിച്ചയക്കൽ പുസ്തകം, 6) വിൽപ്പന തിരിച്ചയക്കൽ പുസ്തകം, 7) ഗുണങ്ങൾ.
📌 Important Exam Questions (പ്രധാന പരീക്ഷാ ചോദ്യങ്ങൾ)
- Define Cash Book. Explain its types.
- What is a contra entry? Give two examples.
- What is petty cash book? Explain imprest system.
- Distinguish between trade discount and cash discount.
- What is a debit note? What is a credit note?
- List any five transactions recorded in Journal Proper.
- Prepare double column cash book from the following transactions...
- Prepare Purchases Book and Sales Book from given transactions.
- Prepare Purchases Return Book and Sales Return Book.
ഈ അധ്യായത്തിലെ സബ്സിഡിയറി ബുക്കുകളുടെ ഫോർമാറ്റുകൾ മനസ്സിലാക്കുകയും പ്രാക്ടീസ് ചെയ്യുകയും ചെയ്യുക. പരീക്ഷയിൽ പ്രായോഗിക ചോദ്യങ്ങൾ (പ്രായോഗിക പ്രശ്നങ്ങൾ) വരാനുള്ള സാധ്യത കൂടുതലാണ്.
I hope the given Higher Secondary Plus One Accountancy Chapter Wise Quick Revision Notes based on CBSE NCERT syllabus will help you. If you have any query, drop a comment below.
