PLUS ONE ACCOUNTANCY NOTES Chapter 4 Recording of Transactions - II
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 (Subs...
