Chapter Wise Topic Wise Notes Class 11 Accountancy I Chapter 4 Recording of Transactions – II

These chapter-wise, topic-wise notes for Class 11 Accountancy provide a thorough and well-structured explanation of Chapter 4: Recording of Transactions – II. This chapter introduces students to the Books of Original Entry, with a detailed focus on Journals, Special Purpose Books, and Cash Book. The notes explain the format, purpose, and method of recording transactions in the Journal, along with simple and compound entries. Students will also understand the use of Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, and the importance of proper classification. A clear explanation of Cash Book types—Single Column, Double Column, and Triple Column—helps learners develop practical skills in recording cash and bank transactions. Real-life examples, tables, and solved formats make the content easy, engaging, and exam-ready. These notes serve as a reliable study companion for Class 11 students aiming to master journalising and subsidiary books.